It is the total amount of physical capital at any particular moment in time. Capital is one of the factors of production.Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Capital stock refers to the total value of all physical assets and equipment that a company uses to produce goods and services. What is capital stock? S., and in any capitalization range, with a focus on large cap stocks. When an accountant or business owner looks at a balance sheet, capital refers to any company asset. The correlation between Franklin Electric's Net Working Capital and Capital Stock is -0.3. Lagged capital stock—perhaps last year's level. Just to recap, the capital stock is a broad measure of the existing physical capital in an economy.