Use this calculation when every balance, flow, and elapsed period follows the same accounting basis, currency, entity boundary, and reporting period. It is useful for a reproducible schedule or analytical cross-check, but the result should still reconcile to the ledger.

Beginning retained earnings

Retained earnings balance at the start of the period; a deficit is entered as a negative amount.

Net income

Net income for the period; enter a net loss as a negative amount.

Dividends declared

Total dividends declared during the period, including cash and stock dividends.

The implemented rule is: Roll retained earnings forward for a period: beginning balance plus net income (or minus a net loss) minus dividends declared.^[1]

Ending retained earnings

Retained earnings balance at period end after net income and dividends.

The calculator applies the stated arithmetic and does not decide whether a recognition method or classification is permitted under a particular accounting framework. Estimates, cutoff errors, seasonality, acquisition effects, inconsistent averages, and differing policies can make a mathematically correct result misleading.

Reconcile the inputs to the general ledger and supporting schedules. For reporting decisions, compare the result with the entity's accounting policy, applicable GAAP or IFRS guidance, prior-period disclosures, and an accountant's review.

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