Begin with an agreed percentage
Suppose two founders agree, after advice, to hold 60% and 40% of one ordinary share class. They could express that as 600 and 400 shares out of 1,000. The arithmetic is straightforward: each holding divided by the total gives the percentage. The harder question is whether that agreement suits their contributions, rights and plans.
Keep nominal amounts separate from value
In this illustration, a €1 nominal amount per share gives €1,000 nominal capital across 1,000 shares. That calculation does not establish a €1,000 valuation of the business or show how much cash is available. Ask your adviser how subscriptions, payment arrangements and any different share rights should be documented in your particular setup.
Check what changes when the total changes
If another 250 identical shares were issued to a new investor in this purely mathematical example, the total would become 1,250. The original 600 shares would then represent 48%, and the 400 shares 32%; the new holding would be 20%. This illustrates dilution, not a recommended transaction or a statement that an issue is automatically permitted.
Give the provider complete instructions
The CRO incorporation application includes subscriber and share details. Ask your adviser to confirm the final instructions, then send a consistent allocation rather than a vague request to “split it fairly”. Keep the agreed calculation with your formation pack. If future investment is expected, resolve the implications for rights and control before treating the example as a template.
Your practical checklist
- Agree the ownership decision before choosing share numbers
- Check totals and percentages independently
- Distinguish nominal capital from valuation and available cash
- Confirm rights, subscriptions and payment arrangements
- Obtain advice before any later issue changes the split
Sources and editorial notes
Official guidance and any referenced service information checked 11 October 2026. These are original preparation notes with illustrative examples; they do not replace individual legal or tax advice.
Author and publisher: Ireland Company Formation, operated by COMMERCIAL ADMINISTRATION BUREAU LIMITED. For a correction or question, contact the team.
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CRO Form A1: your incorporation checklist or browse every founder article.