Method 1: Check the total amount of owner's equity in the lower right part of the balance sheet.
The second method is to subtract the liabilities on the right from the total assets on the left side of the balance sheet.
Net assets, that is, owners' equity, refers to the economic benefits enjoyed by the owners in the assets of the enterprise, and its amount is the balance of assets MINUS liabilities. Owners' equity includes paid-in capital (or share capital), capital reserve, surplus reserve and undistributed profit, etc.
Its calculation formula is: net assets = owner's equity (including paid-in capital or equity, capital reserve, surplus reserve and undistributed profit, etc.). ) = total assets-total liabilities.
How to calculate the net assets of the company?
Net assets are assets owned by enterprises and can be freely controlled, that is, owners' equity. It consists of two parts, one part is the capital invested by the enterprise at the beginning, including the premium part, and the other part is created by the enterprise in its operation, including the donated assets.
Net assets = assets-liabilities, which increase or decrease due to annual profit and loss. The amount of owner's equity at the end of the enterprise "does not equal or represent" the market value of net assets. Because it is the market value (usually the current market value), of course, it "does not equal or represent" the amount of owner's equity at the end of the enterprise (here is the historical cost).