easy · Investment Banking

How are Restricted Stock Units (RSUs) typically treated when calculating fully diluted shares outstanding compared to stock options?

  1. RSUs are treated as debt-like obligations and added to Enterprise Value instead of the share count.
  2. RSUs use the Treasury Stock Method but typically result in lower dilution due to higher strike prices.
  3. RSUs are always excluded until they are fully vested and delivered.
  4. RSUs are added directly to the share count without a buyback offset because they have no exercise price.

Sign up free to see the explanation and track your rank →

More Investment Banking practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Build your intelligence, anytime, anywhere.

KomFi Academy is a curated training platform with 44,000+ practice questions, 20,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials