Txs for the link. I provided a few Links myself (including IB as I have an account With them and I lend some Of my stocks through them) in a former post here and some of My thought.
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)
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.
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