Paid-up capital represents the total amount of money that shareholders have actually paid to the company in exchange for shares issued — it is the portion of authorised capital (the maximum capital a company is legally permitted to issue) that has been subscribed and paid for by investors. Paid-up capital is recorded on the liabilities side of the balance sheet under shareholders' equity and consists of the face value of all issued and fully paid shares. For example, if a company has issued 10 crore shares of ₹2 face value each and all shares are fully paid, the paid-up capital is ₹20 crore — regardless of the market price or the premium at which shares were issued (share premium is recorded separately in the securities premium account). In India, changes in paid-up capital occur through new share issuances (IPO, FPO, rights issue, ESOP conversions) or reductions through buybacks. SEBI and the Companies Act, 2013 regulate changes to paid-up capital and require shareholder approval for significant alterations.
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