Dividend Reporting

Overview

Dividend reporting provides visibility into profit distributions over time, allowing you to track dividend pools, view member allocations, analyze distribution patterns, and provide transparency to members about how retained earnings are shared.

What you can view: Pool lists with filtering and sorting, individual pool details with member allocations, member dividend history, and organization-level analytics.

Accessing Dividend Information

Dividend Pools List

View all dividend pools (draft and distributed) with filtering and sorting options.

Navigate to Dividends

Click Dividends in the left sidebar

View pools list

See all dividend pools for your organization

Apply filters

Filter by status, date range, or sort by different criteria

Information displayed:

Period label: Descriptive name (e.g., “Q1 2026 Dividend”)
Period dates: Start and end dates of dividend period
Amount: Total pool amount to distribute
Status: Draft (journalEntryId = null) or Distributed (journalEntryId populated)
Distribution date: Transaction date of journal entry (if distributed)
Eligible members count: Number of active members who received/will receive dividends

Individual Pool Details

View detailed information about a specific dividend pool, including calculated member allocations.

Click on pool

From pools list, click on any pool

View pool details

See pool metadata and distribution settings

Review member allocations

See calculated dividend amount for each member

Sort or search members

Sort by amount, name, or email; search for specific members

Pool details shown:

Period label, start date, end date
Total pool amount
Status (draft or distributed)
Distribution method (equal or by_contribution)
Time-weighting setting (enabled or disabled)
Distribution basis (equal split, participation days, contribution amount, time-weighted contribution)
Journal entry details (if distributed)

Member allocations shown:

Member name and email
Calculated dividend amount
Distribution basis value (participation days, contribution amount, etc.)
Percentage of total pool
SAVINGS account scope key (if distributed)

Member Dividend History

View all dividends received by a specific member across all pools.

Navigate to member profile

Organization Users → Click on member

View dividends tab

See member’s dividend history

Review distributions

See all pools where member received dividends

Member history includes:

Pool period label
Distribution date
Dividend amount received
Pool total amount
Percentage of pool received
Cumulative total dividends

Filtering and Searching

Filter by Status

Draft pools (journalEntryId = null):

Pools created but not yet distributed
Member allocations are calculated but not posted
Can still be edited or deleted
No journal entry created yet

Distributed pools (journalEntryId ≠ null):

Pools that have been finalized
Journal entry created, SAVINGS accounts credited
Cannot be edited or deleted (permanent)
Locked for audit trail

Filter syntax:

/dividends/pools?status=draft
/dividends/pools?status=distributed
/dividends/pools (all pools, no filter)

Filter by Date Range

Filter pools by period end date within a specific range. Examples:

View 2026 pools:
/dividends/pools?startDate=2026-01-01&endDate=2026-12-31

View Q1-Q2 2026:
/dividends/pools?startDate=2026-01-01&endDate=2026-06-30

View pools after specific date:
/dividends/pools?startDate=2026-04-01

Filtering logic:

Filters on periodEnd field
startDate: Include pools where periodEnd ≥ startDate
endDate: Include pools where periodEnd ≤ endDate

Sorting Pools

Sort dividend pools by different criteria. Sort options:

periodEnd: Sort by period end date (default: descending)
periodStart: Sort by period start date
createdAt: Sort by pool creation date
totalAmount: Sort by pool amount
status: Sort by status (distributed vs. draft)

Sort order:

desc: Descending (most recent/largest first) - default
asc: Ascending (oldest/smallest first)

Examples:

Largest pools first:
/dividends/pools?sortBy=totalAmount&sortOrder=desc

Oldest pools first:
/dividends/pools?sortBy=createdAt&sortOrder=asc

Most recent period end first (default):
/dividends/pools?sortBy=periodEnd&sortOrder=desc

Sorting Member Allocations

Within a pool’s member allocations, sort by different criteria. Sort options:

amount: Sort by dividend amount
organizationUserName: Sort by member name
organizationUserEmail: Sort by member email

Examples:

Largest dividends first:
/dividends/pools/:poolId?sortBy=amount&sortOrder=desc

Alphabetical by name:
/dividends/pools/:poolId?sortBy=organizationUserName&sortOrder=asc

Search Members

Search for specific members within a pool’s allocations. Search by:

Member name (partial match)
Member email (partial match)

Example:

/dividends/pools/:poolId?search=alice
(Returns members with "alice" in name or email)

Pagination

Both pool lists and member allocations support pagination. Pool list pagination:

/dividends/pools?page=1&limit=20

Member allocations pagination:

/dividends/pools/:poolId?page=1&limit=50

Defaults:

Pools: No limit (all pools returned)
Member allocations: No limit (all members returned)
Maximum limit: 100 (pools), 100 (member allocations)

Key Dividend Metrics

Total Dividends Distributed

Sum of all distributed pools = total retained earnings distributed to members Calculation:

Query all pools with status = 'distributed'
Sum pool amounts

Example annual summary:

Q1 2026: 3,000,000 RWF (distributed)
Q2 2026: 4,000,000 RWF (distributed)
Q3 2026: 3,500,000 RWF (distributed)
Q4 2026: 5,000,000 RWF (distributed)
Draft pools: 2,000,000 RWF (not yet distributed)

Total distributed in 2026: 15,500,000 RWF
Total planned (including drafts): 17,500,000 RWF

Average Dividend per Member

Total distributed ÷ number of unique members who received dividends Calculation:

Query all distributed pools
Count unique members who received dividends
Divide total distributed by member count

Example:

Total distributed (2026): 15,500,000 RWF
Unique members who received dividends: 50
Average per member: 310,000 RWF

Note: This is a simple average. Actual member amounts vary based on distribution method (equal vs. by_contribution) and time-weighting.

Dividend Payout Ratio

Dividends ÷ net profit = percentage of profit distributed to members Calculation:

Net profit (from Income Statement): 25,000,000 RWF
Total dividends distributed: 15,000,000 RWF
Payout ratio: 15M ÷ 25M = 60%

Interpretation:

High ratio (70-80%): More profit to members, less retained for growth
Medium ratio (50-60%): Balanced approach
Low ratio (20-40%): More retained for reserves and expansion

Remaining allocation:

Reserves: Allocated to emergency fund, equipment, etc.
Retained earnings: Kept for future operations and growth

Individual Member Totals

For each member, calculate cumulative dividends received. Query:

GET /dividends/by-organization-user/:organizationUserId

Returns:

List of all pools where member received dividend
Amount received in each pool
Period label and distribution date
Cumulative total

Example member summary:

Member: Alice
Dividends received:
  Q1 2026: 150,000 RWF
  Q2 2026: 180,000 RWF
  Q3 2026: 165,000 RWF
  Q4 2026: 205,000 RWF
Total lifetime dividends: 700,000 RWF

Balance Sheet Integration

Dividends move funds from retained earnings to member savings accounts. Before distribution:

EQUITY
  Retained Earnings: 20,000,000 RWF
  (Member SAVINGS shown in LIABILITIES section)

After distributing 5,000,000 RWF dividend:

EQUITY
  Retained Earnings: 15,000,000 RWF (decreased by 5M)

LIABILITIES
  Member Savings: +5,000,000 RWF (increased by 5M)

Journal entry created:

DEBIT: Retained Earnings -5,000,000 RWF
CREDIT: Member SAVINGS +5,000,000 RWF (split among members)

Important: Dividends credit member SAVINGS accounts (liability), NOT a separate “Member Equity” account. This increases member balances they can withdraw or leave to compound.

Learn about balance sheet →

Dividend Analytics

Access organization-level dividend analytics and trends. Endpoint:

GET /dividends/analytics?startDate=2026-01-01&endDate=2026-12-31

Analytics endpoint status: The analytics endpoint exists but currently returns placeholder data (all zeros). Full analytics implementation is planned for future release. Use pool list queries to calculate metrics manually.

Placeholder response structure:

{
  period: 'QUARTERLY',
  distributionMethod: 'equal',
  totalPools: 0,
  draftPoolsCount: 0,
  distributedPoolsCount: 0,
  totalDistributedAmount: 0,
  totalDraftAmount: 0,
  totalDistributionsPaid: 0,
  byPeriod: [],
  dividendsPerPeriodChart: [],
  draftVsDistributedChart: {
    draft: { amount: 0, count: 0 },
    distributed: { amount: 0, count: 0 }
  }
}

Manual analytics calculation:

Query all pools with appropriate filters
Sum amounts, count pools, group by period
Use response data to calculate custom analytics

Reporting to Members

Quarterly Dividend Report

After each distribution, communicate with members: Report template:

QUARTERLY DIVIDEND REPORT
Period: Q1 2026 (January 1 - March 31, 2026)

FINANCIAL SUMMARY
Total Revenue: 18,000,000 RWF
Total Expenses: 6,000,000 RWF
Net Profit: 12,000,000 RWF

DIVIDEND ALLOCATION
Pool Amount: 6,000,000 RWF (50% of profit)
Eligible Members: 48 active members
Distribution Method: By Contribution (Time-Weighted)
Distribution Date: April 5, 2026

INDIVIDUAL SHARES
Range: 50,000 - 300,000 RWF per member
Average: 125,000 RWF per member
Your Dividend: [View in your account]

PROFIT ALLOCATION
Dividends to Members: 6,000,000 RWF (50%)
Reserves: 3,000,000 RWF (25%)
Retained Earnings: 3,000,000 RWF (25%)

HOW TO ACCESS
Log in to your account to view your dividend in transaction history.
Funds have been added to your SAVINGS balance.

Member Dividend Statement

Provide individual members with personalized dividend summary:

MEMBER DIVIDEND STATEMENT
Member: John Doe
Account: ACC-0042
Period: January 1 - December 31, 2026

DIVIDENDS RECEIVED
Q1 2026: 150,000 RWF (Distributed April 5)
Q2 2026: 180,000 RWF (Distributed July 8)
Q3 2026: 165,000 RWF (Distributed October 6)
Q4 2026: 205,000 RWF (Distributed January 10, 2027)

TOTAL 2026 DIVIDENDS: 700,000 RWF

DISTRIBUTION METHOD
By Contribution (Time-Weighted)
Your contributions are weighted by how long funds were held during each period.

SAVINGS SUMMARY
Opening Balance (Jan 1, 2026): 7,800,000 RWF
Dividends Received: 700,000 RWF
New Deposits: 1,200,000 RWF
Withdrawals: (500,000) RWF
Interest Earned: 450,000 RWF
Closing Balance (Dec 31, 2026): 9,650,000 RWF

DIVIDEND YIELD: 7.2% of average savings balance

Thank you for your continued participation!

Distribution Method Impact

Equal Distribution

All active members receive the same amount (or time-weighted equal shares). Pool details display:

Distribution Method: Equal
Time-Weighting: Disabled
Basis: Equal split
Basis Unit: count

Member allocations:
  Alice: 200,000 RWF (1 of 50 members = 2%)
  Bob: 200,000 RWF (1 of 50 members = 2%)
  Carol: 200,000 RWF (1 of 50 members = 2%)
  ... (all 50 members get 200,000 RWF each)

With time-weighting enabled:

Distribution Method: Equal
Time-Weighting: Enabled
Basis: Participation days
Basis Unit: days

Member allocations:
  Alice: 300,000 RWF (90 days / 180 total = 50%)
  Bob: 200,000 RWF (60 days / 180 total = 33.3%)
  Carol: 100,000 RWF (30 days / 180 total = 16.7%)

By Contribution Distribution

Members receive dividends proportional to their savings contributions. Pool details display:

Distribution Method: By Contribution
Time-Weighting: Disabled
Basis: Contribution amount
Basis Unit: RWF

Member allocations:
  Alice: 2,000,000 RWF savings → 2,000,000 RWF dividend (40% of pool)
  Bob: 1,500,000 RWF savings → 1,500,000 RWF dividend (30% of pool)
  Carol: 1,500,000 RWF savings → 1,500,000 RWF dividend (30% of pool)
Total savings: 5,000,000 RWF → Total pool: 5,000,000 RWF

With time-weighting enabled:

Distribution Method: By Contribution
Time-Weighting: Enabled
Basis: Time-weighted contribution
Basis Unit: RWF-days

Allocations weighted by how long contributions were held during period.
Alice (held 2M for 90 days): Higher allocation
Bob (deposited 2M on day 89): Lower allocation despite same balance

Common Use Cases

View All Distributed Pools for 2026

GET /dividends/pools?status=distributed&startDate=2026-01-01&endDate=2026-12-31&sortBy=periodEnd&sortOrder=asc

Returns all distributed pools in chronological order for the year.

Find Largest Draft Pools

GET /dividends/pools?status=draft&sortBy=totalAmount&sortOrder=desc

Returns draft pools sorted by amount (largest first).

View Member’s Dividend History

GET /dividends/by-organization-user/:organizationUserId?page=1&limit=20

Returns paginated list of dividends received by specific member.

Search for Pool by Label

Filter pools list in UI by typing pool label (e.g., “Q1 2026”).

View Pool with Specific Members

GET /dividends/pools/:poolId?search=alice

Returns pool details with only members matching “alice” in name or email.

Best Practices

Dividend reporting best practices:Frequency:

Review pools list after each distribution
Provide member statements quarterly or annually
Monitor draft pools regularly (don’t leave in draft too long)

Transparency:

Share distribution method with all members
Explain time-weighting if enabled
Publish dividend schedule at start of year
Make pool details accessible to all members (not just board)

Communication:

Send announcement within 1 week of distribution
Include individual statements for members
Explain any changes to distribution policy
Celebrate milestones (e.g., “Total 50M distributed since inception!”)

Analysis:

Track dividend trends year-over-year
Compare draft vs. distributed pools
Monitor payout ratio (don’t distribute 100% of profit)
Identify members who haven’t received dividends (inactive members)

Documentation:

Export pool data for annual reports
Keep records of approval decisions (if governance requires)
Document distribution method changes in meeting minutes
Archive member statements for audit trail

Member Education:

Explain how to view dividends in their account
Clarify difference between SAVINGS balance and dividends
Show how to check transaction history
Explain withdrawal vs. compound options

Troubleshooting

Cannot find distributed pool

Possible causes:

Status filter set to “Draft” only
Date range filter excludes pool’s period end date
Searching for wrong pool label

Solution:

Clear all filters

Remove status filter, date range, and search terms

Sort by period end descending

Most recent pools appear first

Check pool status

Verify pool was actually distributed (journalEntryId ≠ null)

Member allocation shows zero

Possible causes:

Member was inactive (isActive = false) at distribution time
Member had no savings (in by_contribution method)
Member’s calculated allocation rounded to zero

Solution:

Check member’s active status during pool period
Verify member had savings balance (for by_contribution method)
Review distribution method and time-weighting settings

Pool total doesn’t match sum of member allocations

Cause: Viewing draft pool with members filtered by search Explanation:

Search filters member allocations display
Pool total remains unchanged
Sum of visible allocations may not equal pool total

Solution:

Clear search filter to see all members
Verify sum of all member allocations equals pool total

Member disputes dividend amount

Investigation steps:

View pool details

Open the pool and find the member’s allocation

Check distribution method

Equal or by_contribution? Time-weighted?

Review basis value

Check member’s participation days or contribution amount

Verify calculation

(Member basis ÷ Total basis) × Pool amount = Member allocation

Check member status

Was member active (isActive = true) during period?

Common explanations:

Member joined mid-period (time-weighted equal)
Member had lower savings (by_contribution method)
Member was inactive during distribution

Analytics shows all zeros

Cause: Analytics endpoint returns placeholder data (not yet implemented) Solution:

Use pools list endpoint to manually calculate analytics
Query pools with appropriate filters
Sum amounts and count pools in application code
Await future release with full analytics implementation

Permissions Required

Action	Permission	Scope
View all pools	`dividends:read`	ANY
View pool details	`dividends:read`	ANY
View member allocations	`dividends:read`	ANY
View specific member’s dividends	`dividends:read`	organizationUserId (scoped)
View analytics	`dividends:read`	ANY

Typical roles:

Administrators and Accountants: dividends:read (ANY scope) - can view all pools and all member allocations
Regular members: dividends:read (own organizationUserId scope) - can only view their own dividend history

Technical Details

API Endpoints

List pools:

GET /dividends/pools

Query parameters:
  status?: 'draft' | 'distributed'
  startDate?: YYYY-MM-DD (ISO date string)
  endDate?: YYYY-MM-DD (ISO date string)
  sortBy?: 'periodEnd' | 'periodStart' | 'createdAt' | 'totalAmount' | 'status'
  sortOrder?: 'asc' | 'desc'
  page?: number (min 1)
  limit?: number (min 1, max 100)

Response:
[
  {
    id: string,
    organizationId: string,
    periodLabel: string,
    periodStart: Date,
    periodEnd: Date,
    totalAmount: number,
    status: 'draft' | 'distributed',
    createdAt: Date,
    distributedAt: Date | null,
    eligibleMembersCount: number,
    distributionMethod: 'equal' | 'by_contribution',
    timeWeighted: boolean
  },
  ...
]

Get pool details:

GET /dividends/pools/:poolId

Query parameters:
  page?: number (min 1)
  limit?: number (min 1, max 100)
  sortBy?: 'amount' | 'organizationUserName' | 'organizationUserEmail'
  sortOrder?: 'asc' | 'desc'
  search?: string (search member name or email)

Response:
{
  pool: {
    id: string,
    periodLabel: string,
    periodStart: Date,
    periodEnd: Date,
    totalAmount: number,
    status: 'draft' | 'distributed',
    distributionMethod: 'equal' | 'by_contribution',
    timeWeighted: boolean,
    basisLabel: string, // e.g., "Equal split", "Participation days", "Contribution amount"
    basisUnit: string, // e.g., "count", "days", "RWF"
    journalEntryId: string | null
  },
  allocations: [
    {
      organizationUserId: string,
      memberName: string,
      memberEmail: string,
      amount: number,
      basisValue: number,
      percentageOfPool: number,
      scopeKey: string // e.g., "organizationUser:abc123"
    },
    ...
  ],
  pagination: {
    page: number,
    limit: number,
    total: number
  }
}

Get member dividend history:

GET /dividends/by-organization-user/:organizationUserId

Query parameters:
  page?: number (min 1)
  limit?: number (min 1, max 200)

Response:
{
  dividends: [
    {
      poolId: string,
      periodLabel: string,
      periodStart: Date,
      periodEnd: Date,
      amount: number,
      distributedAt: Date,
      poolTotalAmount: number,
      percentageOfPool: number
    },
    ...
  ],
  summary: {
    totalDividends: number,
    poolsCount: number
  },
  pagination: {
    page: number,
    limit: number,
    total: number
  }
}

Get analytics (placeholder):

GET /dividends/analytics

Query parameters:
  startDate?: YYYY-MM-DD
  endDate?: YYYY-MM-DD
  sortBy?: 'periodEnd' | 'periodStart' | 'totalAmount' | 'status' | 'distributedAt' | 'eligibleOrganizationUserCount'
  sortOrder?: 'asc' | 'desc'

Response (placeholder - all zeros):
{
  period: 'QUARTERLY' | 'YEARLY',
  distributionMethod: 'equal' | 'by_contribution',
  totalPools: 0,
  draftPoolsCount: 0,
  distributedPoolsCount: 0,
  totalDistributedAmount: 0,
  totalDraftAmount: 0,
  totalDistributionsPaid: 0,
  byPeriod: [],
  dividendsPerPeriodChart: [],
  draftVsDistributedChart: {
    draft: { amount: 0, count: 0 },
    distributed: { amount: 0, count: 0 }
  }
}

Dividends Overview

Understand dividend pools and distribution methods

Creating Dividend Pools

Set up new dividend pools

Distributing Dividends

Calculate allocations and make payments

Balance Sheet

View how dividends affect equity and liabilities

Income Statement

Calculate net profit for dividend allocation

Retained Earnings

Understand retained earnings accounting

​Overview

​Accessing Dividend Information

​Dividend Pools List

​Individual Pool Details

​Member Dividend History

​Filtering and Searching

​Filter by Status

​Filter by Date Range

​Sorting Pools

​Sorting Member Allocations

​Search Members

​Pagination

​Key Dividend Metrics

​Total Dividends Distributed

​Average Dividend per Member

​Dividend Payout Ratio

​Individual Member Totals

​Balance Sheet Integration

​Dividend Analytics

​Reporting to Members

​Quarterly Dividend Report

​Member Dividend Statement

​Distribution Method Impact

​Equal Distribution

​By Contribution Distribution

​Common Use Cases

​View All Distributed Pools for 2026

​Find Largest Draft Pools

​View Member’s Dividend History

​Search for Pool by Label

​View Pool with Specific Members

​Best Practices

​Troubleshooting

​Cannot find distributed pool

​Member allocation shows zero

​Pool total doesn’t match sum of member allocations

​Member disputes dividend amount

​Analytics shows all zeros

​Permissions Required

​Technical Details

​API Endpoints

​Related Topics

Dividends Overview

Creating Dividend Pools

Distributing Dividends

Balance Sheet

Income Statement

Retained Earnings

Overview

Accessing Dividend Information

Dividend Pools List

Individual Pool Details

Member Dividend History

Filtering and Searching

Filter by Status

Filter by Date Range

Sorting Pools

Sorting Member Allocations

Search Members

Pagination

Key Dividend Metrics

Total Dividends Distributed

Average Dividend per Member

Dividend Payout Ratio

Individual Member Totals

Balance Sheet Integration

Dividend Analytics

Reporting to Members

Quarterly Dividend Report

Member Dividend Statement

Distribution Method Impact

Equal Distribution

By Contribution Distribution

Common Use Cases

View All Distributed Pools for 2026

Find Largest Draft Pools

View Member’s Dividend History

Search for Pool by Label

View Pool with Specific Members

Best Practices

Troubleshooting

Cannot find distributed pool

Member allocation shows zero

Pool total doesn’t match sum of member allocations

Member disputes dividend amount

Analytics shows all zeros

Permissions Required

Technical Details

API Endpoints

Related Topics