osakemäärää

Osakemäärä refers to the total number of shares a company has issued. This figure is fundamental to understanding a company's capital structure and ownership. When a company is established, it issues a certain number of shares, which represent ownership stakes. These shares can be held by founders, investors, or the public, depending on whether the company is privately held or publicly traded.

The osakemäärä directly influences the earnings per share (EPS) calculation. EPS is calculated by dividing a company's net profit by the total number of outstanding shares. A higher osakemäärä, all else being equal, will result in a lower EPS. Conversely, a lower osakemäärä generally leads to a higher EPS. This metric is crucial for investors as it provides a standardized way to compare the profitability of different companies on a per-share basis.

Companies can alter their osakemäärä through various corporate actions. A share split, for instance, increases the osakemäärä by dividing existing shares into multiple new shares. This can make individual shares more affordable and increase liquidity. Conversely, a reverse stock split reduces the osakemäärä by consolidating existing shares into fewer, more valuable ones. Share buybacks, where a company repurchases its own shares from the market, also decrease the osakemäärä, potentially increasing EPS and shareholder value. Understanding the osakemäärä is therefore essential for analyzing a company's financial health and valuation.