Share Capital
The portion of shareholders' funds representing the face value of shares issued and paid up.
Formula
Paid-Up Share Capital = Face Value per Share x Number of Shares Issued and Paid Up
Unit
₹ crore
In depth
Share capital records only the face value, so it bears no relation to how much money the company actually raised — anything paid above face value goes to the securities premium account instead. Authorised capital is the ceiling set in the company's constitution, issued capital is what has been allotted, and paid-up capital is what has actually been received; only the last appears here. Dividing share capital by face value is the quickest reliable way to derive the share count from a balance sheet. A stock split leaves share capital unchanged while doubling the count and halving the face value.
Worked example
Share capital of ₹60 crore at a face value of ₹2 implies 60 / 2 = 30 crore shares outstanding. If the company raised ₹900 crore in an IPO at ₹300 a share for 3 crore shares, only 3 x 2 = ₹6 crore entered share capital and ₹894 crore went to securities premium.
Illustrative figures, chosen so the arithmetic is easy to follow. Not a live price and not a valuation of any company.
Educational reference only
This entry explains what “Share Capital” means. It is not investment advice and not a recommendation to buy or sell any security. Any numbers above are illustrative, not live prices, and nothing here predicts price direction or rates a stock. Consider your own circumstances and consult a SEBI-registered investment adviser before acting.