<p><em>Now that the display format of the consolidated financial statements has changed to be longer since the addition of profit and equity attributable to not controlling interest (NCI), is this beneficial for the majority of stakeholders? Considering that NCI has minority shares and no controlling rights. This study aims to provide empirical evidence of the relevance of earnings and equity attributable to NCI in the new financial statement format. The data comes from the consolidated financial statements of 504 companies listed on IDX for the period 2015 – 2021 with observe data of 3.528. The results show that earnings and equity attributable to NCI have relevance values, which are indicated by their significant influence on stock returns and predictive power of dividends as two proxies of relevance value. The originality of this research is testing the relevance value of the focus on the attribution of net income, attribution of comprehensive income and attribution of equity for NCI, this has not yet been studied in the Indonesian capital market.&nbsp;&nbsp; </em></p>
<p><em><strong>Key words</strong>: income attribution, non-controlling interest, value relevance</em></p>