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Owners & distributions

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After migration, equity is not static. New investors come in, profits get distributed, agreements end. Two pages handle this:

  • /owners — view and edit ownership %s + participation agreements.
  • /distributions — record profit distributions with capital-weighted ROI math.

The /owners page

Section titled “The /owners page”

Two cards side by side:

Card 1 — Equity Owners. Every legal shareholder with equityPercent > 0. Edit a row to change the % — but read the warning below first.

Card 2 — Investment Participation Agreements. Every active agreement with investor name, type (equity_investment or mudaraba), capital amount, profit split, unpaid profit accrued. Add new agreements, terminate existing ones (optional capital return).

Equity-% drift warning

Section titled “Equity-% drift warning”

The /distributions page

Section titled “The /distributions page”

A 5-step wizard for posting profit distributions:

  1. Period — pick a date or date range.

  2. Net profit — enter the profit amount you’re distributing.

  3. Vault — which vault is the cash coming from?

  4. Preview — the platform runs the capital-weighted ROI math and shows the breakdown:

    • Total participating capital (sum of all active agreements’ invested capital).
    • Business ROI = Net Profit / Total Participating Capital.
    • Per investor: Generated Profit = their capital × ROI; their share = generated × investorPercent; owners’ pool share = generated × ownersPercent.
    • Owners’ pool distributed by equityPercent to legal owners.

  5. Confirm — posts the GL.

GL shape per distribution

Section titled “GL shape per distribution”

Per investor: two-leg through 2750 (accrual → settlement):

Dr 3100 Retained Earnings        <investor's share>
   Cr 2750 Investor Profit Payable
Dr 2750 Investor Profit Payable
   Cr <Vault leaf>

Per owner (from the pool):

Dr 3300 Owner's Drawing           <owner's allocation>
   Cr <Vault leaf>

All rows in one distribution share the same sourceId for replay/void integrity. Period-lock enforced.

Worked example

Section titled “Worked example”
  • Capital: $1M Investor A (50/50 split) + $4M Investor B (60/40 split) = $5M.
  • Net profit: $1.5M → ROI = 30%.
  • Generated profits: A = $300k, B = $1.2M.
  • Investor takes: A = $150k, B = $720k.
  • Owners’ pool: $150k (from A’s 50%) + $480k (from B’s 40%) = $630k.
  • Two equity owners 50/50 → each gets $315k from pool.
  • Total payouts = $1.5M exactly. Zero leakage.

Year-end Drawings closing

Section titled “Year-end Drawings closing”

Drawings (3300) is contra-equity. At fiscal year-end, post a manual JE to close drawings into retained earnings:

Dr 3100 Retained Earnings        <total drawings for the year>
   Cr 3300 Owner's Drawing

The platform doesn’t automate this — operator-driven via Manual JE chip.

Section titled “Related”