notes/10 - Projects/CSC/Chapter 11/Retained Earnings.md
2026-03-30 03:23:09 -04:00

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Retained earnings = profits the company kept and reinvested rather than distributing to shareholders. They accumulate year over year on the balance sheet.
A common trap is confusing retained earnings with cash — a company can have high retained earnings but very little actual cash if those profits were reinvested into assets.