Post-offering shares refer to the total number of shares outstanding in a company immediately after it completes a public offering—such as an IPO, follow-on public offer (FPO), or rights issue. This figure is larger than the pre-offering share count when new shares are issued, as the offering adds fresh shares to the capital structure. The post-offering share count is used to calculate the company's market capitalisation at listing, recompute earnings per share (EPS) on a diluted basis, and assess the degree of dilution experienced by pre-IPO shareholders. It is disclosed in the final prospectus filed with SEBI.
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