Digital Brand Media and Marketing Group Inc (DBMM)

[Gatsby]

Calculating the cost/revenue when shorting a stock is not as easy as it seems.
It depends of your broker and of your personal situation (you don't have the same fees conditions with a broker if you have a small account of are a bigger player, borrow fees can be different)

IBKR is quite good providing examples that should help understanding how it works:
https://www..com/en/pricing/short-sale-cost.php
https://www.interactivebrokers.com/en/trading/margin-stocks.php

I woud say that you have to take into consideration many items to calculate your net gain/loss on a short trade :
- the borrow rate
- the additional fees
- the minimum requirements
- the credit interest
- the transactions fees
- and the G/L on the trade itself
- not speaking of tax implications depending of your country and how taxes apply on interests or capital gains.
Let's add that there is margin requirements when shorting a stock with some brokers applying a usd 2.50 min initial margin per share shorted !

FWIW, here what I gest on IBKR for DBMM (shares amount and borrow fees):
Name : DIGITAL BRAND MEDIA & MARKET
Number of Lenders with Inventory : 2
Symbol @ Exchange : DBMM@OTCLNKECN
ISIN Code XXXXXXXH203
Country United States
Quantity Available :4'300'000
Current Fee Rate** : 8.0371
**Fee Convention (Others) - reflects the rate charged to the borrower irrespective of the collateral interest rate.
8% is quite small imo.
For example, I am lending a small french stock (25-30M capitalisation) with a 56% borrow fees and it's not a pinkysheet stock..

On a side note, note as well that there is many way to play a stock direction (Not available for tiny stocks like DBMM.) warrants, options and CFD for example.
In both cases, there is no free lunch : warrants or options have time value and their pricing depens of the volatility of the underlying, interest rates. CFD have daily roll over cost.