• Unissued shares are a class of company shares that are not outstanding or offered for sale by the company on the market.
  • The number of unissued shares can be calculated by subtracting outstanding shares plus treasury shares from the total authorized shares.
  • Unissued shares may not matter to current shareholders as they do not carry voting rights and do not receive dividends.
  • Unissued shares may indicate the potential for events or events that could result in a decrease in the company’s earnings per share.