Reporting and Analyzing Equity

Equity (beginning of year) + net income − dividends +/− gain/loss from changes to the number of shares outstanding = Equity (end of year).

Earnings per share (EPS) is the amount of a company's earnings per each outstanding share of a company's stock.

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.