What financial statement would show the investments made by owners?

The Statement of Equity is the financial statement that details the investments made by owners. This statement tracks the equity portion of the company, showing changes in ownership interests over time. It includes information on common stock issuances, additional paid-in capital, retained earnings, and treasury stock, providing a clear representation of how much capital the owners have contributed to the business.

This statement is crucial for understanding the sources of a company's equity financing and how it evolves through various transactions, including investments from owners. The increases or decreases in equity reflect not only owner investments but also distributions such as dividends or share buybacks, making it a comprehensive view of owners' contributions to the business.

Other financial statements serve different purposes. The Income Statement focuses on revenue and expenses to show profitability, while the Statement of Cash Flows provides insights into cash inflows and outflows from operating, investing, and financing activities. The Balance Sheet presents a snapshot of a company's assets, liabilities, and equity at a specific point in time, but it does not detail the specific inflows and outflows related to owners' contributions directly. Thus, the Statement of Equity specifically highlights investments made by the owners.