What is opening stock?

Opening stock refers to the price per stock that are available for a company at the beginning of an accounting period. The accounting period timing is set per company and is reported on a quarterly basis.

To obtain stock valuation, a company must meet minimum standards set by the stock exchange where they wish to be listed. These standards mostly refer to financial information, but can also include non-financial details like the number of shareholders.

Once the company meets the standards, the company must fill out an application to express its interest. References like security underwriters will have to also provide a letter with the application.