By MOFSL
2025-01-10T06:59:40.000Z
6 mins read
Bonus Issue vs. Stock Split: Key Differences Explained
motilal-oswal:tags/equity-market
2025-09-17T07:11:00.000Z

Bonus Issue vs. Stock Split

In the stock market, companies often make changes to their shares in ways that can affect their value and the number of shares available. Two common methods used by companies to adjust their shares are Bonus Issues and Stock Splits. While these terms sound similar, they have different meanings and effects on investors. In this blog, we’ll explain the differences between a Bonus Issue and a Stock Split in simple terms, so you can understand how each one works and what it means for your investments.

What is a Bonus Issue?

A Bonus Issue is when a company gives additional shares to its existing shareholders for free, based on the number of shares they already own. For example, if a company offers a 1:1 bonus issue, this means that for every share you own, you will receive an additional share for free. The value of your investment doesn’t change because the company’s overall value stays the same, but you now own more shares.

Example: If you own 100 shares of a company, and the company announces a 1:1 Bonus Issue, you will receive an additional 100 shares. Your total shares will now be 200, but the value of each share will decrease, keeping the total value of your investment the same.

What is a Stock Split?

A Stock Split happens when a company decides to increase the number of its shares by dividing its existing shares into smaller parts. In a stock split, shareholders get more shares, but the price per share decreases. This reduces the price of each share, making it more affordable for new investors to buy.

Example: In a 2-for-1 Stock Split, for every one share you own, you will receive an additional share, doubling the total number of shares you hold. If you own 100 shares priced at ₹200 each, after the split, you will have 200 shares, but the price per share will be ₹100.

Bonus Issue vs Stock Split: What Happens to the Share Price?

In both a Bonus Issue and a Stock Split, the price of the share will adjust according to the number of shares you receive. However, the way this happens is different for each.

Here’s a comparison:

Aspect
Bonus Issue
Stock Split
Definition
Free additional shares issued to existing shareholders
Existing shares are split into multiple shares
Objective
To reward shareholders and capitalize reserves
To reduce the share price and improve accessibility for investors
Effect on Share Price
Price drops proportionately due to the increased number of shares
Price drops proportionately as each share is divided
Effect on Total Investment Value
No change in the overall value of the investment
No change in the overall value of the investment
Impact on Face Value
Face value remains the same
Face value changes proportionately (e.g., ₹10 becomes ₹5 in a 2:1 split)
Source of Shares
Issued from the company’s free reserves or retained earnings
No new shares are issued; existing shares are divided
Indication of the Company’s Health
Often signals financial strength and confidence
Usually reflects high share price, not necessarily profitability
Tax Implication
Capital gains tax applies only when bonus shares are sold
Treated like regular shares for tax purposes; no tax on split itself
Liquidity Impact
Increases liquidity by increasing the number of free-floating shares
Increases liquidity and makes shares more affordable

What is the Company's Rationale?

Both Bonus Issues and Stock Splits are used by companies for different reasons:

Why Do Companies Issue Bonus Shares?

A company may issue bonus shares for several reasons:

  1. Rewarding Shareholders: It’s a way of rewarding existing shareholders for their trust and investment in the company.

  2. Increase Liquidity: Issuing bonus shares increases the number of shares in circulation, making the stock more liquid and easier to trade.

  3. Sign of Financial Strength: A company that issues bonus shares often shows strong financial health and growing profits.

What Happens to the Company’s Finances?

Neither a bonus issue nor a stock split don’t affects the company’s financial position directly. Here’s why:

How Does a Stock Split Work?

A Stock Split works by dividing each existing share into smaller parts. For example, in a 2-for-1 stock split, each shareholder gets two shares for every one share they already own. The stock price gets halved, but the total value of the investment remains unchanged.

Example: If you own 100 shares of a company priced at ₹500, after a 2-for-1 stock split, you will own 200 shares, but the price per share will drop to ₹250. So, your total investment remains ₹50,000, just with more shares.

Why Do Companies Do Stock Splits?

Companies opt for stock splits when their share price becomes too high, making it difficult for new or small investors to purchase shares. A lower share price after the split makes the stock more accessible, potentially increasing its demand.

Example: Let’s say a company’s stock price rises to ₹1,000 per share, which may seem expensive for many small investors. A 2-for-1 stock split would bring the price down to ₹500 per share, making it more affordable for others to invest.

What Happens to the Company’s Finances?

Similar to a bonus issue, a stock split does not affect the financial position of the company. The value of the company does not change because of the split; only the number of shares in circulation and the price per share.

Why Should You Care About Bonus Issues and Stock Splits?

Both bonus issues and stock splits provide opportunities for investors to increase their holdings without having to spend more money. They also reflect the company’s growth and financial health. However, it’s important to note that these changes don’t increase the actual value of the company.

If you're already an investor in a company, these changes can impact your shareholding and the way you view your investment. For new investors, bonus issues and stock splits may make it easier to buy shares of a company at a more affordable price.

While both Bonus Issues and Stock Splits seem similar, they are different in their structure and purpose. Bonus shares reward existing investors by issuing additional shares, while a stock split makes shares more affordable by dividing each share into smaller parts. Understanding the differences between these two methods can help you make smarter decisions when investing in the stock market. Always remember, these changes don’t affect the actual value of the company but may provide opportunities to invest or adjust your position.

Similar reads: Do Bonus and Stock split add value to shareholders | How does a company choose between a bonus and a stock split | What are Bonus shares? - Meanings, Benefits, and more

FAQs

What is the difference between a bonus issue and a stock split?

A bonus issue gives existing shareholders more shares for free, while a stock split divides existing shares into smaller parts, lowering the price.

Does a bonus issue affect the share price?

Yes, the share price typically drops after a bonus issue because the number of shares increases.

Why would a company do a stock split?

A company does a stock split to make its shares more affordable and attract more investors.

Is a bonus issue good for investors?

Yes, a bonus issue is good because it increases your number of shares without any extra cost, but it does not change the total value of your investment.

Can I sell bonus shares immediately?

Yes, you can sell bonus shares just like regular shares once they are credited to your account.

Does a stock split affect my investment?

No, a stock split does not affect the total value of your investment, but it makes the shares more affordable.

How do I know if a company is issuing a bonus or doing a stock split?

Companies announce these changes through official notices or public announcements. You can also find this information on the stock exchange website.

Can a company do both a stock split and a bonus issue?

Yes, a company can do both. It depends on its financial goals and market conditions.

Do I need to pay tax on bonus shares?

Yes, bonus shares are subject to capital gains tax when sold, but they are not taxed when received.

How often do companies issue bonus shares or do stock splits?

Companies do bonus issues or stock splits occasionally, usually when their share price is high or when they want to increase liquidity.
latest-blogs
Checkout More Blogs
motilal-oswal:category/equity