Value of the sum of the organization's profits, cumulative from inception to the end of the reporting period, not paid out as dividends but retained by the organization for reinvestment in its core business or to pay down debt.
Value of the sum of the organization's profits, cumulative from inception to the end of the reporting period, not paid out as dividends but retained by the organization for reinvestment in its core business or to pay down debt.
This metric is intended to capture the organization’s cumulative earnings recognized in the organization's income statements which have not been paid to the owners of the organization as dividends.
Retained earnings is also sometimes termed retained capital, accumulated earnings, or retained surplus. Organizations should report retained earnings as of the end of the reporting period.
This is a submetric of Total Assets (FP5293), which has 4 other related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
No change.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS+ v2.2 Released
New metric. Retained Earnings (FP8653) was developed via the IRIS Taxonomy Development Group.