What is Additional Paid-In Capital?
Additional Paid-In Capital (APIC) is the amount of money that equity investors have put into a company above the Par Value. Said different, APIC is a measurement of how much money shareholders have invested into the company.
Additional Paid-In Capital is a line item on the Balance Sheet. It’s categorized under the Equity section. Some companies will break out APIC as its own separate line item. Others will group it together with Par Value into a single line showing the total amount invested into the company. APIC appears under the Equity section because it measures how much money investors had put into the company in the first place.