Imahustler,
I do not believe it is computed in the manor you are suggesting. If you look at financial reports (of companies not previously suspended for questionable reporting), you will see that shares are listed as being added (with explanations), and the value assigned to them is the shares multiplied by the par value, NOT the price of the shares at the given time. The only time that differs is in the case of a private placement, where shares are sold at a specific amount to a specific group of investors. That is put in an SEC Filing, and usually very PR worthy.
If you can provide documentable evidence to the contrary, I'd like to review it.
IMO/FWIW