StatementOfChangesInEquity

The fourth statement. Equity components across (common stockEquity & financingCommon stockThe residual class of shares — founders', employees' and option holders' — paid after creditors and after any preferred stock's preference. The class a 409A valuation prices, additional paid-in capital, retained earningsFoundationsRetained earningsAccumulated net income not distributed to owners — where the P&L lands on the balance sheet, accumulated other comprehensive incomeStatementsOther comprehensive incomeGains and losses that bypass net income by standard — translation adjustments, unrealized gains on available-for-sale debt securities, cash-flow hedges, pension remeasurements — accumulated in AOCI within equity, treasury stock, non-controlling interests, total), movements down (opening balanceFoundationsOpening balanceAn account's balance at the start of a period — exactly the prior period's closing balance. A P&L account opens a new fiscal year at zero, because its balance closed to retained earnings, net incomeFoundationsNet incomeRevenues and gains less expenses and losses, including income tax, for the period — the bottom line of the P&L, before any allocation to non-controlling interests, other comprehensive income, dividends, share issuances, buybacks, share-based compensation, closing balance).

                                Common   APIC    Retained   AOCI   Treasury   Total
                                stock            earnings          stock      equity
  Balance as of 31 Aug 2026      1,200  138,800   81,000    1,600      —     222,600
  Net income                       —       —      82,880      —        —      82,880
  Foreign currency translation     —       —        —        460       —         460
  Dividends declared               —       —     (66,580)     —        —     (66,580)
  …                             ─────── ─────── ───────── ─────── ───────── ────────
  Balance as of 30 Sep 2026      1,215  152,065   97,300    2,060   (4,200)  248,440
                                ═══════ ═══════ ═════════ ═══════ ═════════ ════════

• It foots both ways, and shows it. Each column walks opening plus movements and is proved against the closing balance the ledgerFoundationsLedgerA book of accounts, each holding the entries posted to it. The general ledger holds every account; a subledger — AR, AP, fixed assets — holds the detail behind one control account and must agree to it reports (closing is an input, never derived, so the check can fail). Each row sums across into the total column. The cross-foot proves the total column's walk equals the closing balances summed across. All of it renders as checks under the grid.
• A column that misses gets an "Unexplained difference" row in the grid, in the column that misses, the way a roll-forward's difference owns the screen.
• Ties to the other statements when given: tieOut.netIncome asserts the net income row against the P&L, and tieOut.balanceSheetEquity asserts closing total equity against the balance sheetStatementsBalance sheetAssets, liabilities and equity at a point in time, proving the accounting equation.
• Non-controlling interests (nonControlling: true) total after an "Attributable to parent" subtotal, and the net income row still ties to consolidated net income in total.
• Sparse by nature, never zero by accident. An absent component in a movement is no movement and renders —; null is unknown, renders n/a, and blocks every sum it touches.
• Amounts are signed as they move equity: a buyback is negative in treasury stock, a dividendEquity & financingDividendA distribution of earnings to shareholders, declared by the board — a liability from the declaration date and a reduction of retained earnings, never an expense negative in retained earnings. Treasury stock sits in its natural position, parenthesized.
• The opening date is the day before the period starts, stated in the row. Movements and components take an optional note, rendered as a NoteRef. Composes ReportHeader; server-safe.