## Step 1

Determine the par value of stock sold. Suppose the par value of stock is $60 per share.

## Step 2

Determine how many shares of stock the company has issued. Suppose the company issued 1,000,000 shares of stock.

## Step 3

Determine at which price the stock was sold to investors. Suppose the selling price for shares of stock is $80.

## Step 4

Calculate the additional paid-in capital. Subtract the par value of the shares from the capital received from the sale of shares to investors. In our example, the calculation is this: $80 million - $60 million = $20 million. The additional paid in capital in $20 million.