How do I calculate ‘Vested or Expected to Vest?’
The number vested or expected to vest is a two-part calculation. The vested portion is the amount of exercisable options as-of the current reporting date. The calculation of expected to vest relates directly to how Corporate Focus applies a forfeiture rate to an option’s vesting schedule. The sum of these two values is the vested or expected to vest amount. This value not only identifies all of the options that can currently be exercised, but also the amount that the company expects to vest over the life of all remaining outstanding options. For a more detailed explanation, see this article from our blog.