Dividend

Gendrally dividend amount is based % in Paid up share capital of the company.

If company announces 5% dividend it mens 5% on Paidup capital of the company

Divident is always declared as a percentage on the face value of the shares. for example if 10% divident is declared and face value of dividend is 10 then divident is 10*10% i.e 1 re.
as concerned about % then it depend on board subject to approval by shareholders that what % They want to declared, give out of the net profit of the Company after proving dep. and accumulated losses.