Stockholders Equity

Stockholders Equity

The following are Stockholders Equity for . As a reminder
  • Capital Stock Preferred Shares Issued Somewhat a hybrid between bonds and common stock. This stock usually takes priority over common stock in liquidation or other payout scenarios, but it takes a backseat to bond holders.
  • Capital Stock Common Shares Issued This would be what we would consider normal stock.
  • Capital Stock Subscribed and Unissued Stock that has never made it to the market place but could if the company wanted to raise more money.
  • Additional Capital Invested Sometimes stockholders might pay more for stock than is the going rate for the stock, when it is first issued by the company to raise capital. This difference between what they would have paid verse what they did pay is (additional paid in capital). The following is a good reference http://www.investopedia.com/terms/a/additionalpaidincapital.asp
  • Total Paid in Capital This is the total capital paid in by stockholders when stock was issued by the company to raise money for investment.
  • Retained Earnings These are earnings that have not been paid out as dividends but have been retained by the company to be used for further investment.
  • Total Stockholders Equity This includes the total Stockholders equity in the company. Total paid in capital + Retained Earnings.
  • Treasury Stock This could be stock that may have been bought back or that was issued but is still in the companies ownership. http://www.investopedia.com/terms/t/treasurystock.asp
  • Net Stockholders Equity By taking Total Stockholders Equity and subtracting the value of Treasury stock we calculate the amount of investment still remaining from stock contributions.

As a note- Stock Equity reflects Total Assets - Total Liabilities = Stockholder Equity. If the Equity is (-) that number will reflect what the shareholders would be left over if the company were to liquidate all assets and pay off remaining debts(Liabilities). A negative equity value is a source of concern and would naturally require those interested to look closer at balance sheets to determine why that balance is the case. http://www.investopedia.com/ask/answers/08/negative-shareholder-equity.asp

Stock Equity History

Capital Stock

Total Stockholders Equity

Treasury Stock and Net Stockholders Equity