Concept of Dividend

Concept of Dividend

What are dividends? 

  • Dividends are a portion of the profits or reserves paid by the company to its shareholders.
  • ELIGIBILITY: A shareholder must hold the stocks in their demat before the ex-date or on the record date to be eligible for a dividend.
  • For example, if Mr. A has 1000 shares of XYZ Co. on record date and the company is providing ₹2 dividend per share, then Mr. A's dividend will be 1000 x 2 = ₹2000.

How can I be eligible for dividends?

  • To be eligible for dividends, you need to own company shares before the expiration date(ex-date).

What is an interim and final dividend?

  • An interim dividend is the dividend that is paid before the company’s financial year ends, i.e., in between.
  • A final dividend is a dividend that is paid after the company’s financial ends.
  • Interim dividends are usually smaller in amount compared to final dividends.

How many types of dividends are there?

  • There are two main types of Dividends :
    1. Cash: Here, the dividend amount is settled in cash.
    2. Stock: Here, stocks equal to the value of the dividend are further issued to the eligible shareholders in the form of bonus shares.

RELATED FACTS:-

  • Dividends can be paid out in cash, by cheque or electronic transfer, or in stock.

  • Cash dividends provide investors with income but come with tax consequences. Cash dividends causes the company’s share price to drop.
  • Stock dividends or bonus shares are usually not taxed. It Increases the shareholders stake in the company and provides the investor a choice to keep or sell the shares.