Financial Statements

Share Capital

Definition

What is Share Capital?

The amount recognised as capital from issued shares under applicable accounting and legal rules.

Example in practice

A new share issue increases share capital and share premium.

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Income generated from selling goods or services before expenses are deducted.

The percentage increase or decrease in revenue over a period.

Direct costs attributable to goods or services sold during a period.

Gross profit expressed as a percentage of revenue.

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