accumulated profit

[əˈkjuːmjəleɪtɪd ˈprɒfɪt]
nounpl: accumulated profits
lucro acumulado
1. The total amount of profits earned by a company over multiple periods that have been retained and not distributed to shareholders as dividends
The company's accumulated profit reached $2 million after five years of operations.
O lucro acumulado da empresa atingiu $2 milhões após cinco anos de operação.
2. In accounting, the net earnings retained in a business after dividends have been paid out to stockholders
Accumulated profit is often reinvested in the business to fund expansion.
O lucro acumulado é frequentemente reinvestido no negócio para financiar a expansão.
3. The balance of retained earnings shown on a company's balance sheet
The balance sheet shows an accumulated profit of $5.3 million in retained earnings.
O balanço patrimonial mostra um lucro acumulado de $5,3 milhões em lucros retidos.
In Brazil, accumulated profit (lucro acumulado) is a key component of corporate financial reporting and is heavily regulated by the Brazilian Securities Commission (CVM) and tax authorities. Companies must clearly disclose this figure on their balance sheets (balanço patrimonial). In the USA, the equivalent concept is 'retained earnings' and appears on the shareholder equity section of the balance sheet. Both regions emphasize the importance of accumulated profit for assessing company financial health and reinvestment capacity.
Synonyms / Sinônimos
retained earningsretained profitaccumulated earningsnet retained profitundistributed profit
Antonyms / Antônimos
accumulated lossdeficitdistributed profitdividend

Regional Variations

General Brazilian
lucro acumulado
Standard term used in Brazilian accounting and financial statements
São Paulo
lucro acumulado
Most common usage in Brazil's financial capital
Portugal
lucro acumulado
Same terminology used in Portuguese accounting standards
USA/General English
accumulated profit
Primary term in American and British accounting

Related Words

retained earningsprofit marginnet incomeshareholder equitybalance sheetdividend policyreinvestment

Related Idioms & Phrases

build up accumulated profit
tap into accumulated profit
reinvest accumulated profit
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