Are dividends reported on the income statement?

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Is there a way to find out what was the amount that was paid as dividend by a company that I am trying to analyze? The only thing that I have right now is the income statement. Any ideas how I can do that?

1 Answer

score 0 · Answer 1 · 2013-05-06T21:15:31+00:00

Dividend Income is reported on the income statement. In other words, the dividends that a company receives is reported on the income statement. However, the dividends that a company paid out during the year are not reported on the income statement. They are reported on the statement of changes in equity.

There is one exception. The dividend paid for redeemable preference shares are reported as part of the finance cost since these shares are considered as debt rather than stock.