Robert Coles Sun, Jan 13, 2013 @ 07:01 AM. If Internet memes have taught us anything, it's that there are plenty of ways to waste time, be it at work, at home on the couch, or on Facebook at a restaurant.
Retained earnings and stockholders' equity are decreased by a per-share cash dividend that is paid on common and preferred shares of stock, and not on shares of repurchased or treasury stock.
Retained earnings shows the cumulative profits of a business over time. Each year, the retained earnings balance on the first day of the fiscal year is equal to the ending retained earnings balance from the end of the last year.eginning with ending retained earnings, add back any dividends paid. Then subtract net income from the current period, as shown on the income statement. The result is the beginning retained earnings.