{
  "id": "shareholders-equity",
  "version": "4e752000b5e4",
  "status": "published",
  "name": "Shareholders’ Equity Calculator",
  "question": "What is my shareholders’ equity?",
  "summary": "Computes shareholders’ equity as total assets minus total liabilities, or from the equity accounts: stock, paid-in capital, retained earnings and treasury stock.",
  "category": "finance",
  "subcategory": "business",
  "url": "https://www.acalculator.org/finance/shareholders-equity-calculator",
  "markdown": "https://www.acalculator.org/finance/shareholders-equity-calculator.md",
  "kind": "function",
  "method": "From the balance sheet: shareholders’ equity = total assets − total liabilities. From the equity accounts: shareholders’ equity = preferred stock + common stock + additional paid-in capital + retained earnings + accumulated other comprehensive income − treasury stock.",
  "assumptions": [
    "All amounts are from the same balance sheet date.",
    "Treasury stock is entered at cost as a positive amount; the calculator takes it off.",
    "Arithmetic is exact on the typed decimals; money shows to the cent, halves up."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "from": {
        "title": "Start from",
        "description": "Total assets and liabilities, or the accounts in the equity section of the balance sheet.",
        "type": "string",
        "enum": [
          "balance",
          "parts"
        ]
      },
      "ta": {
        "title": "Total assets",
        "description": "Everything the company owns, from the balance sheet.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "tl": {
        "title": "Total liabilities",
        "description": "Everything the company owes, current and long-term.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "ps": {
        "title": "Preferred stock",
        "description": "Preferred stock at par or stated value. Optional.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "cs": {
        "title": "Common stock",
        "description": "Common stock at par or stated value.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "apic": {
        "title": "Additional paid-in capital",
        "description": "What shareholders paid above par, for common and preferred stock. Optional.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "re": {
        "title": "Retained earnings",
        "description": "Earnings kept in the business since it began. Negative for an accumulated deficit.",
        "type": "number",
        "x-unit": "USD",
        "minimum": -1000000000000000,
        "maximum": 1000000000000000
      },
      "aoci": {
        "title": "Accumulated other comprehensive income",
        "description": "Gains and losses that skip the income statement, such as currency changes. May be negative. Optional.",
        "type": "number",
        "x-unit": "USD",
        "minimum": -1000000000000000,
        "maximum": 1000000000000000
      },
      "ts": {
        "title": "Treasury stock",
        "description": "What the company paid to buy back its own shares, taken off equity. Optional.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      }
    }
  },
  "outputs": {
    "equity": {
      "label": "Shareholders’ equity",
      "description": "Total assets − total liabilities, or the equity accounts added up less treasury stock.",
      "format": "money"
    },
    "contributed": {
      "label": "Paid-in capital",
      "description": "Preferred stock + common stock + additional paid-in capital. Shown when you add up the accounts.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "from": "balance",
      "ta": 250000,
      "tl": 150000,
      "ps": 1000000,
      "cs": 1200000,
      "apic": 16800000,
      "re": 3670000,
      "aoci": 0,
      "ts": 240000
    },
    "outputs": {
      "equity": 100000
    },
    "text": "Shareholders’ equity is $100,000.00, the amount that belongs to the owners."
  },
  "examples": [
    {
      "given": {
        "from": "balance",
        "ta": 250000,
        "tl": 150000
      },
      "expect": {
        "equity": 100000
      },
      "source": "U.S. Securities and Exchange Commission, Beginners’ Guide to Financial Statements (assets = liabilities + shareholders’ equity). https://www.sec.gov/about/reports-publications/beginners-guide-financial-statements; OpenStax, Principles of Finance, 6.4 Solvency Ratios (Clear Lake Sporting Goods: total assets $250,000, liabilities $100,000 + $50,000, stockholder equity $100,000). https://openstax.org/books/principles-finance/pages/6-4-solvency-ratios: 250,000 − 150,000 = 100,000"
    },
    {
      "given": {
        "from": "parts",
        "ps": 1000000,
        "cs": 1200000,
        "apic": 16800000,
        "re": 3670000,
        "ts": 240000
      },
      "expect": {
        "equity": 22430000,
        "contributed": 19000000
      },
      "source": "OpenStax, Principles of Financial Accounting, 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock (stockholders’ equity sections; treasury stock reduces total equity). https://openstax.org/books/principles-financial-accounting/pages/14-2-analyze-and-record-transactions-for-the-issuance-and-repurchase-of-stock (Wilson Enterprises: total $22,670,000 less treasury stock $240,000 = $22,430,000)"
    },
    {
      "given": {
        "from": "parts",
        "ps": 8000,
        "cs": 15000,
        "apic": 107000,
        "re": 31000,
        "ts": 20000
      },
      "expect": {
        "equity": 141000,
        "contributed": 130000
      },
      "source": "OpenStax, Principles of Financial Accounting, 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock (stockholders’ equity sections; treasury stock reduces total equity). https://openstax.org/books/principles-financial-accounting/pages/14-2-analyze-and-record-transactions-for-the-issuance-and-repurchase-of-stock (Duratech: total $161,000 less treasury stock $20,000 = $141,000)"
    },
    {
      "given": {
        "from": "balance",
        "ta": 410500.25,
        "tl": 455000.75
      },
      "expect": {
        "equity": -44500.5
      },
      "source": "U.S. Securities and Exchange Commission, Beginners’ Guide to Financial Statements (assets = liabilities + shareholders’ equity). https://www.sec.gov/about/reports-publications/beginners-guide-financial-statements; hand calculation in content.mdx: 410,500.25 − 455,000.75 = −44,500.50"
    },
    {
      "given": {
        "from": "parts",
        "cs": 500000,
        "apic": 120000,
        "re": -35000,
        "aoci": -15000,
        "ts": 2500.5
      },
      "expect": {
        "equity": 567499.5,
        "contributed": 620000
      },
      "source": "hand calculation in content.mdx: 500,000 + 120,000 − 35,000 − 15,000 − 2,500.50 = 567,499.50"
    }
  ],
  "sources": [
    "U.S. Securities and Exchange Commission, Beginners' Guide to Financial Statements: assets = liabilities + shareholders' equity; shareholders' equity is the money that would be left if a company sold all of its assets and paid off all of its liabilities, the amount owners invested plus or minus earnings or losses since inception. https://www.sec.gov/about/reports-publications/beginners-guide-financial-statements (retrieved 2026-10-19)",
    "OpenStax, Principles of Financial Accounting, 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock: treasury stock has a debit balance and its total cost reduces total equity; the stockholders’ equity sections of Wilson Enterprises ($22,670,000 less $240,000 of treasury stock = $22,430,000) and Duratech ($161,000 less $20,000 = $141,000). https://openstax.org/books/principles-financial-accounting/pages/14-2-analyze-and-record-transactions-for-the-issuance-and-repurchase-of-stock (retrieved 2026-10-19)",
    "OpenStax, Principles of Finance, 5.2 The Balance Sheet (assets = liabilities + owner’s equity; contributed capital and earned capital) and 6.4 Solvency Ratios (Clear Lake Sporting Goods: total assets $250,000, liabilities $150,000, stockholder equity $100,000). https://openstax.org/books/principles-finance/pages/6-4-solvency-ratios (retrieved 2026-10-19)"
  ],
  "related": [
    "book-value",
    "net-worth",
    "roic",
    "business-valuation"
  ],
  "changelog": []
}