Weighted Average Common Shares Outstanding

Definition: Weighted Average Common Shares Outstanding (WACSO) is the time-weighted average number of common shares outstanding during a reporting period, used…

Weighted Average Common Shares Outstanding (WACSO) is the time-weighted average number of common shares outstanding during a reporting period, used as the denominator in Earnings Per Share (EPS) calculations under ASC 260 and IAS 33. The weighting reflects the fraction of the period each share quantity was outstanding — for example, a share issuance halfway through the year contributes half its share count to WACSO. Stock splits and stock dividends are applied retroactively to all prior periods presented for comparability.