A statement of changes in stockholders equity is the financial statement that shows the details of the changes that took place in the equity section of the balance sheet.

The balance sheet condenses the equity session as shown below:

Sometimes, stockholders need more information. This is especially important in public companies where shareholders might be interested in seeing how many shares were sold and repurchased during a reporting period. The format of the statement is as follows:

The total stockholder equity will match the equity session of the balance sheet