Retained Earnings Cash is the accumulated profits that a business retains and does not distribute to shareholders as dividends. These retained earnings can be used for many purposes, from reinvesting in the business or paying down debt to creating new products or services. By keeping a portion of its income, a business can build up a valuable source of cash reserves that can be drawn upon when needed – an important factor in keeping businesses healthy and growing. Depending on the company’s performance and future plans, Retained Earnings Cash can provide an essential source of capital for investing and expanding operations.