For finding stock options, we're going to have a look at GameStop.

Let's open up the most recent quarterly.

We might expect to find share-based compensation or options within the income statement, given that there's cost to the business.

You'll notice that it's not here.

Usually share-based compensation is embedded within a line like selling general and administrative, and they're not gonna tell you the detail on the face of the balance sheet unless it's very significant to the business.

You might also expect to see it on the balance sheet with a line that says something like share options.

You'd expect to see them in equity given that equity is being given away.

But what's happening is we're actually giving away common stock or something like it, and that means that it's not being split out.

And so again, we've got a lack of detail.

We're going to have to find a footnote.

One of the best ways of finding share options is looking for some buzzwords like strike, which is option terminology for use at a price vested.

And you can see that we are picking up divested.

And so I might just change that to unvested, which is real options terminology.

And you can see that there are some mentions of the sorts of things that we're looking for, and it's alluded to in the diluted EPS, but there's nothing very, very explicit.

We might also look for exercisable, Which is often associated with options, but we're finding that we're really striking out here and not finding what we want.

If we would scroll through the document, which we would probably have to do next if this were a real exercise, we'd also come out with empty hands.

What's happening is that the Q is desirable because it's going to be more accurate being more up to date, but unfortunately it doesn't have the level of detail that the K would have if we go into the K.

And then we have a look at the table of contents.

We're now looking at the financial statements and we're looking for a note on share-based compensation.

Note 16 says Share-based compensation, and when we go there, we get a really good breakdown of what's happening with the shares which are non vested.

This would be very helpful in calculating dilution if that was the task that we were after, which is typically where you would need to find detail around options.

Let's have a look at Greg's next.

We'll open up their most recent interim.

Now, like we said, we're very unlikely to find them in the financial statements themselves, so we might do our Control F approach.

There's nothing for ex exercisable, there's nothing for strike, there's nothing for unvested.

Scrolling would also yield nothing in this half year report.

It may be that Greg's has no share options, or it may be that the interim or half yearly report, which we're looking at now lacks a detail we need to understand to the annual report.

And we use a trick of unvested.

You can see that they're talking about Unvested awards, exer, sizeable, and we now have two tables, one with the share options in the hands of named individuals as part of the direct remuneration report.

And then another, which is probably more helpful, which shows you the overall situation of the share-based payment scheme.

It shows us how many shares options are outstanding, what their strike would be and where they were compared to last year.

And again, this would be very helpful from a dilutive point of view.

So in conclusion, with share-based payments or option schemes, the footnotes are definitely the place to go.

You won't find them on the financial statements, and you probably won't find them in the interim either, and you'll have to rely on year end footnote reporting.