Ending retained earnings is at the bottom of the statement of changes to retained earnings which is only assembled after net income (the "true" bottom line) has been determined. Companies may have ...

Here is the formula for calculating dividends: Annual net income minus net change in retained earnings = dividends paid. Image source: Getty Images. Second, the income statement in the annual ...

WINCHESTER - With a public hearing coming soon regarding the town’s water & sewer rates, the Select Board this week received some options from the town’s water consultant Matt Abrahams.