shareholder equity
Net ownership value
Shareholder equity is the value of a company that belongs to its owners after all debts are paid—assets minus liabilities.
It represents what shareholders would theoretically receive if the company liquidated.
Also called stockholder equity or owners' equity, it appears on balance sheets as a measure of financial health: The company's shareholder equity has grown steadily over five years.
- common stockBasic corporate ownership units
- treasury stockShares repurchased by issuer
- stock splitShare quantity increase
- par valueSecurity's nominal worth
- preferred stockPriority-claim corporate ownership
balance sheet · book value · retained earnings · earnings per share · voting rights · dilution · stock · ownership interest · net income · board of directors · fiduciary responsibilities · market capitalization · proxy voting · fiduciary duty · dividend yield · intrinsic value · shares · buyback
shareholder equitydebt
Money owed another
liabilities · negative equity · corporate debt · long-term debt · debt financing