Cash Flow To Common Stockholders Formula

Equation for calculate cash flow to common stockholders is,

Cash Flow to Stockholders = d - ( e - b ) - ( t - s ) + ( y - z )

Where,
c = Cash Flow to Stockholders
d = Dividends Paid
e = Ending Common Stock
t = Ending Capital Surplus
b = Beginning Common Stock
s = Beginning Capital Surplus
y = Ending Treasury Stock
z = Beginning Treasury Stock