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I am looking at a company's balance sheet and have a question. Here's the balance sheet:

I'm pretty sure capital surplus wouldn't figure into the value of the company, that's just money they have access to if they need it. But what about the retained earnings? I've been reading that is money being put back into the business, but if it is sitting on the balance sheet is that money that can be figured into the tangible value of the company? I'm trying to figure this out because it looks like pccc is hardly trading at more than its assets.

Thanks, Jeremy
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