IPO Underpricing - Opening VS Closing Prices

Hello,

I'm a little confused and seek clarity on the following issue:

I have a scenario where the IPO offer price was confirmed at US$2.70 but the stock opened on the Exchange at US$4.375. The closing price on the first day's trading was US$4.150.

If I am calculating the first day's underpricing, do I calculate it based on the difference between the opening price and the offer price OR the closing price and the offer price? Investopedia says the opening price, but other places say closing.

IF it is closing price, then is there any specific reason why the opening price would have been higher than the offer price?

The competing firms all opened at their offer price.

I would greatly appreciate your help!

THANK YOU.

3 Comments
 

Repellat expedita sed maiores quisquam. Dolore error molestiae laborum. Corrupti omnis vel rem. Vero aut magnam beatae inventore eaque id sint. Quo modi libero animi qui in quasi quod.

Minima enim nulla eos laboriosam. Et expedita cumque tempora sed. Porro tempora at consequatur ipsum eos nostrum nihil.

Career Advancement Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

July 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.3%
  • BMO Capital Markets 13 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.3%
  • Goldman Sachs 01 97.7%
  • JPMorgan 01 97.1%

Total Avg Compensation

July 2026 Investment Banking

  • Vice President (16) $429
  • Associates (46) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (80) $150
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
Secyh62's picture
Secyh62
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
dosk17's picture
dosk17
98.9
6
Betsy Massar's picture
Betsy Massar
98.9
7
CompBanker's picture
CompBanker
98.9
8
GameTheory's picture
GameTheory
98.9
9
DrApeman's picture
DrApeman
98.9
10
Mimbs's picture
Mimbs
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”