Retained earnings are the cumulative profits that a business holds onto for operations after any dividends have been paid. Retained earnings refer to the portion of a company’s net income that ...

Calculate dividends by subtracting year-end retained earnings from start-year retained earnings, then net income. Dividend payout ratio (DPR) is found by dividing total dividends by net income to ...

A basic principle of accounting is that net operating losses are subtracted from retained earnings and thus from capital. If the losses are big enough, capital goes negative, your liabilities exceed ...

The Nigeria Sovereign Investment Authority (NSIA) has reported cumulative retained earnings of N3.74 trillion in 2024, marking over a decade of sustained profitability. These retained earnings ...

50% of the dividend paid out of retained earnings (subject to a 35% Swiss withholding tax) and the balance paid out of capital contribution reserves (not subject to Swiss withholding tax) 50% of the ...