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The article How to Calculate Dividends From a Balance Sheet originally appeared on Fool.com. Try any of our Foolish newsletter services free for 30 days. At the end of the period, you can calculate your final Retained Earnings balance for the balance sheet by taking the beginning period, adding any net income or net loss, and subtracting any dividends. In practice, the calculation can be a little more complicated. If, for instance, a company has bought back some of its own shares in the second quarter, dividends per share after the buyback will be calculated with a different denominator than the dividend per share calculation prior to the buyback. Apr 20, 2018 · The balance sheet provides a snapshot of your company's holdings and obligations at a specific point in time, typically the end of an accounting period. The accounting equation that governs the balance sheet is assets equal liabilities plus owners equity.