Capital surplus, or share premium, most commonly refers to the surplus resulting after common stock is sold for more than its par value. By phone 0 800 05 10 10 (freephone in France) from am to pm, Monday to Friday (CET).Explain the purpose of retained earnings and capital stock for a corporation. The formula to calculate inventory days is as follows. Inventory Days = (Average Inventory ÷ Cost of Goods Sold) × 365 Days. Par value gives the accountant a constant amount at which to record capital stock issuances in the capital stock accounts. PaidIn Capital measures the funds raised via stock issuances, where shares are exchanged for partial ownership in the issuer's equity. The formula for calculating capital stock on balance sheet is straightforward. Vodafone Group Plc is a British multinational telecommunications company. Its registered office and global headquarters are in Newbury, Berkshire, England.