After the 1st Sgt has formed the company (enlisted men only) in the morning he should formally turn the company over to it's rightful commander, the Captain. When all is in order (men at attention and shoulder arms) and to the satisfaction of the 1st Sgt., the 1st Sgt will place himself centered and in front of the company facing out. When the Captain is ready he will approach and post himself 6 paces in front of the 1st Sgt. The 1st Sgt. will call the company to present arms, the 1st Sgt will then salute and hold the salute and say "The company is formed and awaits your orders, Sir." The captain will return his salute at which point the 1st Sgt. will drop his salute, and command "1st Sgt, post." To the company he will then command "Shoulder arms", then to his officers he will command "company officers to your posts" or "Company officers post". At this point the company is complete. This needs to be done only once and at the first formation of the day.