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Theta

The daily rate of time value erosion in an option's price, assuming all else stays constant. Usually negative for long options.

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Formula

Θ = ∂V / ∂t  (change in option value per one day of time passage)

Theta quantifies how much an option loses in value each calendar day due to the passage of time, all else being equal. A theta of −0.05 means the option loses $5 per contract per day from time decay alone.

Time decay accelerates as expiration approaches, especially for ATM options. This asymmetry is why option sellers favour short-dated contracts — they collect premium that decays fastest in the final weeks.

Long option holders are short theta: time is their enemy. Sellers are long theta: they earn the decay but must manage gamma risk.

#greeks#options#time-decay

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