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 of EARNINGS WITHHELD 2021-2024

Rd 110 2021-2024 Form

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now let's look at how to deal with retained earnings under shareholders equity changes in retained earnings are usually due to two factors the first one is adding whatever the net income or net loss was for the period to the prior periods ending retained earnings balance and then deducting from that any dividends that were paid in the period this results in the periods closing retained earnings balance so we can disaggregate this into two components and show how it flows onto the cash flow statement the first part of retained earnings which is net income flows to the top of operating activities on the cash flow statement and dividends flow to the financing section for financing activities

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