Computation of Dividend
This query is : Resolved
03 August 2026
Sir
Dividend is a portion of profit that will be distributed among the shareholders.
My query is % of Dividend calculated on which amount ie
A) Face value of share(ie paid up capital)
or
B) Market value of the share
Is there any explicit legal and/or accounting guidelines on this regard?
Regards
Abhijit
Dividend is a portion of profit that will be distributed among the shareholders.
My query is % of Dividend calculated on which amount ie
A) Face value of share(ie paid up capital)
or
B) Market value of the share
Is there any explicit legal and/or accounting guidelines on this regard?
Regards
Abhijit
03 August 2026
Correct Basis: Calculated on Face Value / Paid-up Capital.
Governing Provision: Section 51 of the Companies Act, 2013 (read with Table F / Company's Articles of Association).
Market Value: Unrelated to corporate dividend declaration; used only by investors to calculate Dividend Yield.
Governing Provision: Section 51 of the Companies Act, 2013 (read with Table F / Company's Articles of Association).
Market Value: Unrelated to corporate dividend declaration; used only by investors to calculate Dividend Yield.
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