Net Change in Equity

How much owner investment changed: new money put in minus distributions taken out. Excludes profits (those are already in operations).

How it's worked out
Owner Investments − Owner Distributions (excluding retained profits)
Which way is better
Read it in contextNeither higher nor lower is better on its own. Read it alongside the measures around it.

Written by Mandy Walker, founder of Focus on Cash. Updated October 2026. This explanation comes from the glossary inside Focus on Cash, so it matches the words you see in the app.

All 132 measures

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