Actual costs of equity in Transportation and storage

The paper deals with the actual costs of equity in the sector NACE “H” (transportation and storage). The paid-out profit shares, expressed through changes in the retained earnings of previous years and the profit or loss for the current accounting period, will be considered as actual incurred costs. The input data will be obtained from the Cribis / Albertina database and will be based on the earnings in the transport sector for the period 2016–2020. As the research sample, only active and profitable companies will be selected. Subsequently, 5 categories will be created according to the volume of sales. The results show that the COVID-19 pandemic has affected the transport sector, except for Category 4 with a turnover of CZK 100,0, 000 to CZK 1,000,000,000, in which both retained earnings from previous years and the profit for the current accounting period grew. Regarding the share of retained earnings from past years in the earnings of the current accounting period, category 4 shows the sharpest decrease. The average percentage in each category was 82%.