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Microlesson · 5-min read

Stock Splits

## Stock Splits

### Meaning

A stock split means splitting one share into many — e.g., one share of ₹500 split into 5 shares of ₹100. It is a tool to regulate the market price of shares.

Why split? If a share's price climbs too high, it becomes less tradable. For example, if a company's share rises from ₹50 to ₹1,000 over the years, it may move out of the reach of many small investors. A split lowers the per-share price back into an affordable range.

> Note: A stock split changes the number of shares and face value, but not the total market capitalisation — the company's value and each holder's total stake are unchanged.

### Advantages

1. Makes shares affordable to small investors.

2. A larger number of shares can increase the number of shareholders, raising the investment potential.

### Limitations

1. Additional expenditure is incurred on the split process.

2. A low share price may attract speculators / short-term investors, which companies generally do not prefer.

Worked example

### Example 1

5-for-1 split: One share of face value ₹500 is split into 5 shares of ₹100 each. A holder of 100 shares (₹50,000 face value) now holds 500 shares (still ₹50,000 face value). Total value is unchanged; only the per-share price and share count change.

⚠️ Common exam mistakes

  • Believing a stock split increases the company's total value or a shareholder's wealth — only the number of shares and the price-per-share change.
  • Confusing a stock split (reduces face value, no change in capital) with a bonus issue (capitalises reserves) or a buyback (reduces capital).
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