Investopedia. Stockholders' equity, also referred to as shareholders' or owners' equity, is the remaining amount of assets available to shareholders after all liabilities have been paid. It is calculated either as a firm's total assets less its total liabilities or alternatively as the sum of share capital and retained earnings less treasury shares. Stockholders' equity might include common stock, paid-in capital, retained earnings, and treasury stock.
Conceptually, stockholders' equity is useful as a means of judging the funds retained within a business. If this figure is negative, it may indicate an oncoming bankruptcy for that business, particularly if there exists a large debt liability as well.
Sec.gov Stockholders’ equity Common stock, $0.0001 par value, 120,000,000 shares authorized as of September 30, 2021 and December 31, 2020, respectively; 42,548,814 and 38,140,756 shares issued as of September 30, 2021 and December 31, 2020, respectively; 42,522,148 and 38,114,090 shares outstanding as of September 30, 2021 and December 31, 2020, respectively