Shareholders' Equity
The owners' residual stake in a company — what would be left for shareholders if all assets were sold and all debts paid.
What it is
Shareholders' Equity (also called book value or net worth) is the portion of a company that belongs to its owners after subtracting everything it owes. It is built from money raised by issuing shares (paid-in capital) plus accumulated profits kept in the business (retained earnings), less items like treasury stock and accumulated losses. It is the bottom section of the balance sheet.
Why it matters
Equity is the cushion that absorbs losses before creditors are at risk, and it is the base for Return on Equity, a core profitability measure. A pitfall is that equity can be negative — common in companies that have bought back many shares or run sustained losses — which is not always a sign of distress and must be read in context.
How it's calculated
Subtract total liabilities from total assets, or add up its components: contributed (paid-in) capital plus retained earnings and other reserves, minus treasury stock.
How Quintarthai uses it
Shareholders' Equity is shown in the 10-year balance sheet on the Financials tab, and it drives the ROE figure in the Summary key-metrics grid at /app/.