What financial statement shows the value of preferred stock?

The balance sheet is the financial statement that shows the value of preferred stock. It provides a snapshot of a company's financial position at a specific point in time, listing assets, liabilities, and shareholders' equity. Preferred stock falls under shareholders' equity, alongside common stock and additional paid-in capital. This representation is important because it reflects the total value of funds raised from preferred stock issuance, distinct from other equity components.

The income statement, by contrast, focuses on the company’s revenues and expenses over a period, leading to net income, and does not include detailed information about capital structures or equity types. The statement of stockholders' equity does provide information about changes in equity accounts, including preferred stock, but it does not present the company's financial position in totality like the balance sheet. The dividend declaration statement is not a standardized financial statement and typically represents the decision to pay dividends rather than providing an overview of equity accounts, including preferred stock. Thus, the balance sheet is the primary document that captures and reports the value of preferred stock within the context of the company's overall financial profile.