What does the Statement of Stockholders' Equity show for a fiscal period?

The Statement of Stockholders' Equity reflects the changes in a corporation's ownership interest during a specific fiscal period. This statement provides insights into various components that affect equity, such as issued shares, treasury stock transactions, dividends declared, and retained earnings. These elements collectively illustrate how the ownership structure of the company is influenced over time, detailing transactions that can increase or decrease the ownership stake of shareholders.

By capturing these changes, the Statement of Stockholders' Equity emphasizes the dynamics of equity ownership, enabling stakeholders to understand how various actions—like new share issuances or buybacks—impact the overall equity and ownership distribution within the corporation. This is essential for both current and potential investors, as it offers a clear view of how corporate decisions affect their stake in the company.

The other options, while relevant to company financials, do not specifically pertain to ownership changes. While revenue is a critical component of a corporation's income statement, it does not reflect changes in ownership. Net profit is reflected on the income statement and indicates the company's profitability rather than equity changes. Liabilities and assets are detailed in the balance sheet, focusing on what the company owes and owns, rather than ownership stakes. Thus, changes in ownership is the key focus of the Statement of Stock