APIC Accounting: Your Guide to Additional Paid-In Capital Formula
A higher APIC increases the equity base, potentially lowering the ratio and signaling a stronger equity position relative to debt. This can shape stakeholder perceptions, lending decisions, and credit ratings. While APIC itself is not taxable, stock issuance can have tax consequences under various jurisdictions. On its consolidated balance sheet as of January 31, 2023, […]
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