Section 7
Reporting and Analyzing Equity
Book
Version 3
By Boundless
By Boundless
Boundless Accounting
Accounting
by Boundless
3 concepts
![Thumbnail](../../../../../../figures.boundless-cdn.com/12975/square/11-02-20at-2011.49.15-20pm.jpg)
Reporting Stockholders' Equity
Equity (beginning of year) + net income − dividends +/− gain/loss from changes to the number of shares outstanding = Equity (end of year).
![Thumbnail](../../../../../../figures.boundless-cdn.com/12868/square/nuing-20operation-20-20eps.jpg)
Earnings per Share
Earnings per share (EPS) is the amount of a company's earnings per each outstanding share of a company's stock.
![Thumbnail](../../../../../../figures.boundless-cdn.com/12869/square/current-20dividend-20yield.jpg)
Dividend Yield Ratio
The dividend-price ratio is a company's annual dividend payments divided by market capitalization, or dividend per share divided by the price per share.