Additional paid-in capital
Capital contributed above the par or stated value of shares, including applicable equity adjustments.
Worked example · a round-number company
Additional paid-in capital$1.0B÷Total assets$10.0B=Share of assets10.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Shows accumulated contributed capital in shareholders' equity.
Keep in mind
- Includes noncash items and is not cash raised during the period.