By MOFSL
2025-07-31T09:01:00.000Z
6 mins read
Bonus Shares: What They Are and How They Benefit Shareholders
motilal-oswal:tags/stock-market,motilal-oswal:tags/share-market,motilal-oswal:tags/equity-market,motilal-oswal:tags/share-market-india,motilal-oswal:tags/share-market-news,motilal-oswal:tags/share-market-today
2025-07-31T09:01:00.000Z

Bonus Shares

Bonus shares are a great way for companies to reward their shareholders. But what exactly are bonus shares, and how do they benefit you as a shareholder? In this blog, we will explain what bonus shares are, how they work, and what they mean for you. By the end, you will have a clear understanding of how bonus shares can impact your investment.

What Are Bonus Shares?

Bonus shares are extra shares given to existing shareholders by a company at no cost. They are issued based on the number of shares a shareholder already owns. For example, if a company announces a 1:1 bonus, it means for every share you already own, you will receive one more share for free.

Bonus shares are often issued when a company wants to share its profits with shareholders but doesn’t want to pay cash. Instead, it gives out more shares.

How Do Bonus Shares Differ from Dividends?

Bonus shares and dividends are both ways companies share their profits with shareholders. Here's the difference:

Bonus Shares
Dividends
More shares are given to existing shareholders for free.
Cash is paid to shareholders.
No money is required to get them.
Shareholders receive actual money.
The value of the stock may drop slightly because more shares are issued.
The stock price may also drop when dividends are paid out.
There’s no immediate cash benefit, but you get more shares.
Shareholders get immediate cash.

Why Do Companies Issue Bonus Shares?

Companies issue bonus shares for a few reasons:

How Do Bonus Shares Benefit Shareholders?

Here’s how bonus shares can benefit shareholders:

Benefit
Description
No Cost to Shareholders
You don’t need to pay anything to receive bonus shares.
More Shares
Your shareholding increases, so you own more shares without paying for them.
Increased Potential Value
While the share price might decrease after the bonus, your total investment value may stay the same or even grow over time.
More Trading Liquidity
With more shares available in the market, it can be easier to buy or sell shares.

For example, if you own 100 shares and the company issues a 1:1 bonus, you will now own 200 shares.

Example of Bonus Shares

Let’s take a simple example of how bonus shares work:

So, before the bonus:
100 shares * ₹100 = ₹10,000

After the bonus:
200 shares * ₹50 = ₹10,000

Even though the share price is lower, your total investment value remains the same.

Criteria for Bonus Share Eligibility

To be eligible for bonus shares, you need to meet a few criteria:

Eligibility Criteria
Details
Record Date
The company will set a record date to decide who gets the bonus shares. If you own shares on this date, you will get the bonus.
Ownership of Shares
You must already own shares in the company before the record date.
Approval by Company
The company’s board of directors must approve the bonus issue.

What Happens to the Share Price After Bonus Shares Are Issued?

When bonus shares are issued, the stock price usually drops. This happens because the company’s value is now divided among more shares. However, your total investment remains the same initially.

Before Bonus Shares
After Bonus Shares
You own 100 shares, priced at ₹100 each.
You now own 200 shares, but each share might be priced at ₹50.
Total value = ₹10,000
Total value = ₹10,000

This drop in share price is normal and doesn’t affect the value of your investment in the short term.

Downside of Bonus Shares

While bonus shares are usually good, there are a few downsides:

Disadvantage
Explanation
No Immediate Cash
Unlike dividends, you don’t receive any cash from bonus shares.
Dilution of Share Value
The increase in the number of shares can lower the earnings per share (EPS) and possibly the value of each share.
Tax on Sale
When you sell bonus shares, you may have to pay tax on the profits.

Bonus shares are a great way for companies to reward their shareholders without paying cash. They allow you to own more shares, which could lead to higher returns over time. However, there are some downsides to consider, such as the impact on share value and tax on the sale of shares. Before investing, it's important to understand how bonus shares work and how they can affect your investments in the long term.

Key Differences Between Bonus Shares, Cash Dividends, and Stock Splits

Feature
Bonus Shares
Right Shares
Stock Dividend
Cash Dividend
Stock Split
What It Is
Extra shares given for free to existing shareholders.
Shares offered to existing shareholders at a discounted price.
Additional shares given to shareholders, usually as a percentage of current shares.
Cash paid to shareholders from the company's profits.
Existing shares are divided into more shares.
How It’s Issued
Issued based on the number of shares you already own.
Shareholders can buy additional shares, usually at a lower price than market value.
Shares are given to shareholders in proportion to their current holdings.
Shareholders receive cash based on the number of shares they own.
A specified ratio (e.g., 2-for-1, 5-for-1) determines how many new shares you get.
Effect on Share Price
Share price usually drops to adjust for more shares.
Share price usually drops to adjust for the new shares.
Share price may drop slightly to account for the added shares.
Share price usually drops when the cash dividend is paid.
Share price decreases, but the total value remains the same.
Purpose
To reward shareholders and increase liquidity.
To raise capital for the company by offering shares at a discounted price.
To share profits with shareholders by issuing additional shares.
To distribute profits directly to shareholders.
To make shares more affordable and improve liquidity.
Impact on Total Value
Your total holding value remains the same initially.
Your total value may increase if you buy the right shares at a discounted price.
Your total holding value increases with the extra shares.
Your total holding value increases with the cash received.
Your total holding value remains the same initially.
Taxation
Taxed when you sell the shares.
Taxed when you sell the shares.
Taxed when you sell the shares.
Taxed as income when received.
Tax applies when you sell the shares.

Key Differences:

How Bonus Shares Affect the Share Price

When a company issues bonus shares, the share price usually goes down to adjust for the increased number of shares in the market. Here’s how it works:

For example, let’s say you own 100 shares priced at ₹100 each. If the company announces a 1:1 bonus, you will receive 100 more shares, so your total shares will now be 200. But, the price per share will likely drop to ₹50 to keep the total value of your investment the same.

This happens because the company’s total value is now divided into more shares, which causes the share price to adjust.

Before Bonus
After Bonus
100 shares at ₹100 = ₹10,000
200 shares at ₹50 = ₹10,000
Your total value stays the same at ₹10,000, but you own more shares.
The price per share drops, but your overall investment remains unchanged for now.

Frequently Asked Questions (FAQs) on Bonus Shares

Can bonus shares be sold?

Yes, bonus shares can be sold just like regular shares. Once they are issued to you, you can trade or sell them in the stock market. However, selling them may be subject to capital gains tax, depending on how long you hold them.

When will bonus shares be credited to my account?

Bonus shares will be credited to your Demat account after the record date set by the company. The exact date may vary, but it typically takes a few days to a few weeks after the record date for the shares to be credited.

Why do companies issue bonus shares?

Companies issue bonus shares to reward their existing shareholders, increase liquidity, and show that they are financially strong.

What is the difference between bonus shares and dividends?

Bonus shares give you more shares, while dividends give you cash. Bonus shares increase the number of shares you own, but dividends provide immediate cash benefits.

Do I need to pay for bonus shares?

No, you don’t need to pay anything for bonus shares. They are given to you free of charge, and you simply receive more shares based on the shares you already own.

Are bonus shares taxed?

Bonus shares themselves are not taxed when issued. However, when you sell them, the profit you make from selling the shares could be taxed, based on capital gains.
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