re: the approximately 46K share that remained unsold after the IPO. Are these considered a current asset of the company that, should they be sold, the proceeds from which will also be distributed to current shareholders?
I doubt they will be sold. Because why should you spread your divididends among more people when you dont need the money raised through these shares?
You wouldn't be diluting the existing shares: it was repeatedly pointed out that each share is entitled to 1/400`000 of the profits, regardless of the number of sold shares.