Earned surplus

{
  "id": "MLC-T-LAW-001792",
  "term": "Earned surplus",
  "field": "Law",
  "definition": "The cumulative net income of a corporation that has been retained in the business and not distributed to shareholders as dividends. This account represents the profits generated from a company's operations over time, after all expenses and dividend payments. It is a component of shareholders' equity on the balance sheet, reflecting the reinvested earnings available for future growth or distribution.",
  "url": "https://mlchart.com/terminology/law/earned-surplus/"
}