Overall, however, reviewers couldn't find much to complain about in the results department, and noted that it made for an outstanding option if you're just now thinking about delving into this (admittedly wallet-draining) addiction hobby -- so if Olympus' latest has caught your eye, be sure to hit the read links below for the variety of opinions.

ENGADGET: Olympus E-400 DSLR review roundup

In addition, it looks like much of their outstanding and unvested stock and option awards will expire unexercised or be forfeited, and no severance arrangements are in place for either executive except in the event of a change of control or death or disability.

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If the stock price climbs, that option liability grows larger as all of the outstanding stock options move more in-the-money and become more valuable.

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He notes that on a fully diluted basis, the company will have 194 million shares outstanding after the offering, assuming the over-allotment option is exercised.

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While there are no hard and fast rules, option pools for early stage companies with high-growth potential often provide for a pool of option shares that would represent between 15%-20% of the total outstanding shares of the company.

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After the offering, the company will have 26.4 million shares outstanding, or 27.3 million if you include the over-allotment option.

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