DSIJ Mindshare

When a company decides to go public and offer its shares to the general public through an Initial Public Offering (IPO), it can choose to do this in one of two ways: through a Fresh Issue or an Offer for Sale (OFS).

One such concept is the "free float factor." This article breaks down what it is, how it's calculated, and why it matters.

Both are methods that companies or funds use to raise money, but they are quite different in how they work.

This ratio helps investors assess how much of the company’s profits are being returned to them and how much is being reinvested in the business.

When exceptional items are part of "other income," they refer to gains or receipts from non-operating activities that are not expected to happen regularly.