Additional Paid-in Capital

Reported in shareholders’ equity on the balance sheet.

Interpretation depends on context. Consider industry standards, company strategy, and other factors when evaluating this metric.

• 1Increases with equity issuances and often with employee option exercises.
• 2Compare to common stock and retained earnings for equity composition.
• 3Large balance typical for companies that have raised equity multiple times.

Balance sheet line under equity. Also referred to as "capital in excess of par" or similar.

• Net Debt
• Total Debt
• Debt-to-Equity Ratio
• Debt to Assets
• Interest Coverage