Chapter 27Intermediate~9 min

Splits and bonus shares

More shares, a lower price, the same conceptual value.

A stock split divides each existing share into more shares, and a bonus issue gives shareholders extra shares for free. Both make each share cheaper and increase the number of shares — without changing the underlying business.

In a 1-for-2 split (each existing share becomes two), 10 shares priced at ₹1,000 become 20 shares priced at about ₹500 each. Your total holding is conceptually the same: 10 × ₹1,000 = 20 × ₹500 = ₹10,000.

Before splitAfter a 1-for-2 split
10 shares20 shares
₹1,000 per share₹500 per share (conceptually)
Total value ₹10,000Total value ₹10,000

A split changes the shape of your holding, not its conceptual value.

New share count = Old shares × Split ratio

Bonus shares work in a similar way but come out of the company's reserves rather than a split of face value. In a 1:1 bonus issue, you receive one extra share for every share you already hold, and the face value stays the same.

Face value

Face value (or nominal value) is the original value printed on a share, such as ₹10 or ₹2. A company can 'split' a ₹10 share into two ₹5 shares. Face value is an accounting label; the market price is what buyers and sellers actually agree on.

Corporate action simulator

See the conceptual before-and-after of the actions companies take that affect their shares.

100
1,000
1
2

Before

  • 100 shares
  • ₹1,000 per share
  • Total ₹1,00,000

Conceptually after

  • 200 shares
  • ₹500 per share
  • Total ≈ ₹1,00,000
These illustrations show the conceptual mechanics. They do not imply any particular price will occur — actual market prices reflect everything else happening too.
The prices above are conceptual. Shares do not trade at exactly half after a split — real market prices are set by buyers and sellers reacting to the news and to everything else. Treat the arithmetic as an explanation, not a prediction.
A split or bonus issue is usually done to make shares more affordable and to improve liquidity — the ease with which shares can be bought and sold. By itself, it does not make a company fundamentally more valuable.

Key takeaways

  • A split divides each share into more shares; a bonus issue gives extra free shares.
  • Both increase the share count and lower the price per share.
  • Total value is conceptually unchanged: 10 × ₹1,000 = 20 × ₹500.
  • Real market prices are set by buyers and sellers, not by the arithmetic alone.

Check your understanding

Every answer comes with an explanation — the goal is understanding, not a score.

Question 1 / 40%

You hold 50 shares of Everest Steels at ₹800 each. After a 1-for-5 split (each share becomes five), how many shares do you hold, and what is the conceptual price?

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