Use this calculation when every balance, flow, and elapsed period follows the same accounting basis, currency, entity boundary, and reporting period. It is useful for a reproducible schedule or analytical cross-check, but the result should still reconcile to the ledger.

Shares issued

Number of shares issued in the transaction.

Par value per share

Stated par or stated value per share.

Issue price per share

Issue price per share actually received.

The implemented rule is: Split share issuance proceeds between common stock at par and additional paid-in capital for the excess over par.^[1]

Common stock at par

Common stock credited at shares issued times par value.

Additional paid-in capital

Additional paid-in capital, the excess of proceeds over the par amount.

Total proceeds

Total cash or consideration received for the issuance.

The calculator applies the stated arithmetic and does not decide whether a recognition method or classification is permitted under a particular accounting framework. Estimates, cutoff errors, seasonality, acquisition effects, inconsistent averages, and differing policies can make a mathematically correct result misleading.

Reconcile the inputs to the general ledger and supporting schedules. For reporting decisions, compare the result with the entity's accounting policy, applicable GAAP or IFRS guidance, prior-period disclosures, and an accountant's review.

• Retained Earnings Rollforward Calculator

  Roll retained earnings forward for a period: beginning balance plus net income (or minus a net loss) minus dividends declared.

• Disposal Gain or Loss Calculator

  Determine the gain or loss on disposing of a depreciable asset: book value as cost minus accumulated depreciation, then sale proceeds minus book value.