Investor Help (NO Ihub questions)

[Churak]

Accumulated deficit is simply the sum total of net losses plus the net earnings the company has incurred since incorporation date of the company and is, in your example, a negative number since the losses have exceeded the profits. A positive cumulative number is retained earnings; a negative cumulative number is a deficit. It has no direct relationshship to debt or with shares being issued. If you want to see the changes in cash from the current period to the previous period that would include shares issued and/or debt incurred, you would be better off reading the Statement of Cash Flows which starts with the earnings (loss) for the year, adjusts for the non cash items and then shows the changes in the balance sheet items other than cash