Share flotation is the process of offering shares of a company to the public for the first time. It can also be known as an initial public offering (IPO). Some synonyms for share flotation include share issuance, stock market debut, going public, and equity offering. These terms are all used to refer to the process of making a company's shares available to investors and the general public. Share flotation can be an important step for a company in gaining access to additional capital for growth and expansion. As such, it is a significant event for companies and can have major implications for investors and the wider market.