Iconic Brands Inc (ICNB)

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Sounds to me like you are saying anytime a stock is "diluted" by issuing more stock, it should show up on the balance sheet as equity for the shareholders included as other revenue, right? If this is what you meant, it seems to be correct based on the explanation from the source below:

When a company issues shares of common and preferred stock, the shareholder's equity section of the balance sheet is increased by the issue price of the shares.

http://smallbusiness.chron.com/two-possible-reasons-increase-stockholders-equity-58014.html