Calculating Fully Diluted Shares in DCF

Let say company's issues shares are 1,000,000 and has treasury shares of 100,000. Then the outstanding shares are 900,000. And let's assumme that outstanding option or CB convert into 200,000 shares using treasury share method. Price per share is USD 100.

When determining the fully diluted shares to get value per share in DCF valuation, what number should I use?

a) 900,000+ 200,000

b) 900,000+200,000-100,000

When employees strike their options, don't the companaies usually hand them a existing treasury shares rather than issue new shares to prevent dilution.

And how do you calculate the current market cap?

a)1,000,000 * 100

b) 900,000 * 100

Hope to know clear answers, Thank you all.

2 Comments
 

What is the exercise price on the options? Are they in the money? If you assume they use the proceeds to buy back outstanding shares, then the fully diluted shares outstanding would be reduced (if in the $).

Market Cap - 900,000*100

Banking > VC > Tech PE; PM me if you would like any advice I'm happy to help
 

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