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For example I am looking at the stock ticker $USER.

I know that it does not include employee options (I think) but does it include other dilutive shares or not? Usually companies have 2 parts for this, basic and diluted average shares where diluted presumably included this stuff, however looking at the $USER stock it seems as though they do not break it out into basic and diluted which is confusing me.

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Page 69 of their recent annual report: https://www.sec.gov/Archives/edgar/data/1557127/000155712722000018/a2021form10k.htm Thanks

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In includes vested restricted shares. If you look at the Statement of Stockholder's Equity on page 71, you'll see the accounting:

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  • Ah thanks, I didn't know I could look at that line item for it. I see it also says exercise stock options. So that means that $USER common stock includes both vested RSU's and also employee stock options that have vested/exercised as well right? Mar 23, 2022 at 14:15
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    Yes, that is how I interpret it. ESOs (and RSUs) typically are exercised by the company issuing stock, not taken from the open market, so that would increase shares outstanding.
    – D Stanley
    Mar 23, 2022 at 14:23

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