กำไรสะสม (Retained Earnings) เป็นส่วนประกอบสำคัญของงบการเงิน สะท้อนถึงกำไรหรือขาดทุนจากการดำเนินงานสะสมมาตั้งแต่เริ่มกิจการ ถือว่าสำคัญต่อผู้ถือหุ้น เพราะเป็นส่วนหนึ่งของ "ส่วนทุน" ที่เพิ่มขึ้นหรือลดลงตั้งแต่ลงทุนไป ซึ่งหากมีกำไรสะสมมากก็สะท้อนได้ว่าธุรกิจดำเนินการได้อย่างแข็งแรงและมีประสิทธิภาพ กลับกันหากมีผลขาดทุนสะสมมากก็สื่อถึงการบริหารธุรกิจที่อ่อนแอหรือด้อยประสิทธิภาพ*** ผงะพบ 109 บจ.แบกขาดทุนสะสมรวม 1.59 แสนลบ. สำนักข่าว "อีไฟแนนซ์ไทย" สำรวจข้อมูลงบการเงินบริษัทจดทะเบียน
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