Hi,
I am practicing comps spreading and trying to determine the fully diluted shares outstanding. Acc. to WSP the share count should be presented on the first page of 10Q and 10K and exercisable options should be found in the reports. Does this only apply to US companies under SEC? I have been trying to follow this logic when looking through financial reports of EU companies and cannot find this information, isn't it mandatory to disclose over here?
Regards.
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