# Recent content by IteRseco

1. ### USA how does the IPO cost reflect in the financial report

I know IPO can be expensive. But how does the IPO cost reflect in the financial report? For example, in which sections in the financial report could I find this information?
2. ### USA "Weighted-average common shares outstanding" meaning?

What is the meaning of "Weighted-average" in "Weighted-average common shares outstanding" meaning? Does this mean we have to weight different classes of shares? Thanks
3. ### USA How to determine Capital expenditures in Free cash flow calculation

I know the formula to calculate free cash flow is: Free Cash Flow = Operating Cash Flow - Capital Expenditures However, what should be included in Capital Expenditures? In the following example, do I just need to include "Purchase of shares of common stock" in Capital Expenditures? Thanks
4. ### USA How to calculate "Weighted-average common shares outstanding-Diluted"

Here is a screenshot of the form:
5. ### USA How to calculate "Weighted-average common shares outstanding-Diluted"

I see the following Form 4. https://sec.report/Document/0001209191-21-003532/ When I calculate Weighted-average common shares outstanding-Diluted, do I have to include all the number of Class A Common Stock and all the number of Class B Common Stock? Do I have to treat Class A stock and Class...
6. ### USA Assets != Equity + Liabilities

Thanks for your reminder. I will pay attention to the assumption behind the "pro forma as adjusted" numbers.
7. ### USA Assets != Equity + Liabilities

Thanks for pointing this out. If I want to see the situation right after IPO, I think "Pro Forma as Adjusted" is more accurate. Is my understanding correct?
8. ### USA How to calculate the market cap of a company before and after IPO

What do you mean "you're not factoring current market value of the shares"? I always use the latest stock price. My explanation now is the company issued more share on the IPO day. For example, Affirm went public on Jan. 13th. However, according to SEC filing here...
9. ### USA Assets != Equity + Liabilities

Also, in the balance sheet, there are columns "Pro Forma", "Pro Forma as Adjusted" and "actual". Which column is more important?
10. ### USA Assets != Equity + Liabilities

Sorry for my mistake. Now, I found the complete balance sheet. Do you think Assets = Equity + Liabilities now? Thanks