How is statement of owners equity calculated?

The Statement of Owners' Equity is calculated by starting with the beginning equity balance, then adding any additional investments made by the owners during the period. Next, net income (or loss) from the income statement is added or subtracted, followed by deducting any withdrawals or distributions made to the owners. The final result is the ending equity balance, which reflects the owners' equity in the business at the end of the reporting period.