spaztikenigma wrote: What is the difference between issued and outstanding? Does issued include Treasury Stock? Does outstanding include purchased, unpurchased, or both?

Issued Shares: The number of shares that has ever been sold to and held by the shareholders of a company.

Includes stock that has been repurchased by the company(treasury stock).

Does NOT include shares that have been retired.

Outstanding Shares: Stock currently held by investors.

Does NOT include stock that has been repurchased by the company(treasury stock)..

If either no shares have ever been repurchased or if all repurchased shares have been retired then Outstanding shares = Issued Shares.

divya i got the explanation... but than y did u use 190000 as a denominator in calculation and y not the amount which u have explaned.... i mean y not the WASCO which u have calculated