比較合理的假定：發行費 7%， Over-Allotment 15%, Over-allotment/Short Sale 平均售價，為$365 (IPO開盤價 $380）:
$185 * 30M* ( 1 +15%) = $63.8B
發行費（7%）= $63.8 * 7% = $467M
CBRS公司獲利 = $63.8B - $0.467B = $63.333B
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發行商（MS）獲利 = $467M +（$365 - $185）* (15% * 30M ) = $180 * 4.5M = $467 + $810M = $1.277B
