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Covered Call

OVERVIEW

A covered call is a two-legged position combining 100 shares of stock with a short call option written against those shares. The option buyer pays a premium upfront; in exchange, you agree to sell your shares at the strike price if the stock closes above it at expiration. The strategy converts a pure equity position into a yield-generating one at the cost of forfeiting gains above the strike.

Note

The downside risk of a covered call is identical to owning the stock outright. The premium collected cushions losses but does not eliminate them.


PAYOFF STRUCTURE

Three values define every covered call position.

Metric Formula
Max Profit (Strike − Purchase Price) + Premium Collected
Breakeven Purchase Price − Premium Collected
Max Loss Purchase Price − Premium Collected (stock to zero)

Above the strike at expiration, shares are called away and all upside beyond that point is forfeited.


WORKED EXAMPLE

Underlying: AAPL Position: 100 shares purchased at $195.00 Short Call: $200 strike, 30 days to expiration, $3.20 premium ($320 total)

Scenario at Expiration P&L
AAPL at $180 (−7.7%) −$1,180 (−$1,500 stock loss + $320 premium)
AAPL at $191.80 (breakeven) $0
AAPL at $195 (flat) +$320 (premium only)
AAPL at $200 (at strike) +$820 (max profit)
AAPL at $215 (surge) +$820 (capped — $1,500 upside forfeited)

Tip

The $3.20 premium represents a 1.6% yield on the $195 position over 30 days. Repeated monthly, this annualizes to approximately 20%.


COMMON USE CASES

Use Case Description
Income on a hold Sell monthly calls on a core position to generate yield while a longer-term thesis develops
Cost basis reduction Repeatedly collect premium to lower the effective purchase price of shares over time
Managed exit Sell a call at your target exit price — either collect premium or get filled at the desired price

LIMITATIONS AND RISKS

Note

A covered call does not protect against large drawdowns. A 30% drop in the stock is a 30% loss offset only by the small premium buffer.

Key risks to understand before using covered calls in Tapeboard:

  • Capped upside — selling the call surrenders all gains above the strike price
  • Tax consequences — if shares are called away, the holding period may reset from long-term to short-term depending on strike and timing, triggering an unexpected tax event
  • Earnings risk — selling calls before earnings to harvest elevated implied volatility carries the highest assignment and gap risk; a post-earnings rally can blow through the strike dramatically
  • No free income — the premium received reflects the real value of the right being sold