Retained earnings are the cumulative profits that a business holds onto for operations after any dividends have been paid. Retained earnings refer to the portion of a company’s net income that ...

On the balance sheet, net earnings are included as retained earnings in the equity section. Retained earnings for the balance sheet are calculated as beginning retained earnings plus net income ...

The Nigeria Sovereign Investment Authority (NSIA) has reported cumulative retained earnings of N3.74 trillion in 2024, marking over a decade of sustained profitability. These retained earnings ...

50% of the dividend paid out of retained earnings (subject to a 35% Swiss withholding tax) and the balance paid out of capital contribution reserves (not subject to Swiss withholding tax) 50% of the ...

Additionally, the board approved the transfer of SAR 8.16 million from the reserve for changes in ownership shares of a subsidiary, based on the 2024 financials, to retained earnings. The ...