Financial Statements
Share Premium
Definition
What is Share Premium?
The amount received above the nominal or par value of issued shares.
Example in practice
How This Looks in Practice
Shares issued at ₦10 with ₦1 par value create ₦9 share premium per share.
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Related Terms
Financial Statements
Revenue
Income generated from selling goods or services before expenses are deducted.
Financial StatementsSales Growth
The percentage increase or decrease in revenue over a period.
Financial StatementsCost of Goods Sold
Direct costs attributable to goods or services sold during a period.
Financial RatiosGross Margin
Gross profit expressed as a percentage of revenue.