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IPO issue price

This query is : Resolved 
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(Querist)
12 November 2021 Sir .While bringing IPO when the company share price of Rs 100 is issued at Rs 400 Per share . At the time of declaring dividend of Rs 10 per share . Why we call the company has given a dividend of 10% rate instead of 2.5% . We have invested a money of Rs 400 per share & on that we have earned a income .
Pls resolve


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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
12 November 2021 Face value of shares only considered for dividend declaration.
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