Template 08
Stockholders' Equity Rollforward Workpaper
Rolls forward each equity component – shares, common stock & APIC, retained earnings, AOCI by component, treasury stock and noncontrolling interests – by quarter, so 10-Q interim subtotals are ready, and ties the result to the rest of the filing.
Tab structure
- Instructions
- Setup
- Summary & Tie-out
- Current FY – one block per fiscal quarter, Q1 beginning links to prior FY Q4 ending
- Prior FY – last year's entries for comparatives, plus an earliest-year block for the third year in a 10-K
- Ties – rollforward vs balance sheet, income statement, OCI, SBC note, EPS / cover-page share counts and prior filing
- Judgments
- Completeness & Controls
- Open Items
- Sign-offs & Refs
- Tickmarks
- Lists
Built on the common workpaper framework – see the templates overview.
Key checks and flags
- Each component ties to the balance sheet; net income and OCI tie to the income statement and comprehensive income
- Share counts agree to the BS parenthetical, EPS workpaper and cover page
- 10-K: three years of equity activity (S-X 3-04); the earliest year ties to the prior-year beginning balances
- Ties read Tied, Investigate or Missing; positive treasury stock dollars or negative treasury shares flagged red
- Prompts for dividends per share by class and each interim period (S-X 3-04)
- Repurchases agreed to the issuer repurchase table; share activity to the transfer agent
Who uses it
Preparer and reviewer of the statement of stockholders' equity.
Primary sources
Previews
Rendered from the actual workbook with illustrative sample data ("Example Company, Inc.", period end December 31, 2026). Scroll sideways on small screens.
Current FY
Current FY tab: quarterly rollforward by component.
Ties
Ties tab: every check must read Tied.