Ploughed-Back Profits
Ploughed-Back Profits is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Accounting terms for ploughed-back profits, unappropriated profits, and undistributed profits.
Retained, Undistributed, and Ploughed-Back Profits covers ploughed-back profits, unappropriated profits, and undistributed profits.
Use these pages when equity classification changes book value, distributable profits, capital structure, reserves, restrictions, or ownership analysis. It sits inside Reserves, Surplus, and Retained Profits, so readers can move up when the broader accounting context matters.
Use the table below to choose the narrower accounting branch before applying a term to a statement line, model input, audit trail, tax schedule, covenant test, or management report.
| Area | Use it for |
|---|---|
| Ploughed-Back Profits | Ploughed-Back Profits is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims. |
| Unappropriated Profit | Unappropriated Profit is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims. |
| Undistributed Profit | Profit earned by an organization but not distributed to its shareholders by way of dividends. Frequently used by companies to finance their activities. |
Equity-accounting content is educational and does not provide accounting, tax, legal, corporate-finance, investment, or valuation advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Ploughed-Back Profits is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Unappropriated Profit is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Profit earned by an organization but not distributed to its shareholders by way of dividends. Frequently used by companies to finance their activities.