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Learn · Balance Sheet & Financing

Capital Increase and Dilution

Beginner
Kurz erklärtWhen a company carries out a capital increase (Kapitalerhöhung), it issues new shares to raise money. This reduces the percentage of the company that existing shareholders own — a process known as dilution.

Definition

Companies without sufficient operating cash flow — the norm rather than the exception among smaller listed companies — raise money through the capital markets. Issuing new shares brings in fresh funds, but spreads the company's value across a greater number of shares.

A worked example

A company has 10 million shares outstanding; you own 100,000 of them, which is one per cent. If 5 million new shares are issued, there are now 15 million shares in total — your 100,000 shares represent only around 0.67 per cent. Your stake has shrunk by a third, even though you have sold nothing.

Not all dilution is bad

What matters is what the money is used for. If it funds a trial that could significantly increase the company's value, then a smaller slice of a larger pie may well be worth more. If the money simply keeps the lights on for a few more months, it only delays the problem.

Warrants and options — the hidden dilution

Alongside the shares already in circulation, there are often options and warrants that can be converted into shares at a later date. These do not appear in the basic share count, but they can substantially increase future dilution. It is always worth looking at the fully diluted share count.

Common mistakes

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Educational content only, not investment advice. Small caps are highly speculative and total loss is possible. All information without warranty.