The usual presentation of the retained earnings statement is (1) Beginning balance, (2) Net income or loss, (3) Dividends, (4) Stockholders' investments, (5) Ending balance.

Retained Earnings Statement

A financial statement that summarizes the amounts retained or reinvested in the company from net income (or profit) after dividends are paid.

Stockholders' Investments

Funds or resources that shareholders commit to a company in exchange for equity ownership, contributing to the firm's capital base.

Beginning Balance

The amount of funds in an account at the start of a new financial period, carried over from the end of the previous period.