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Corporate Action Calculator

Bonus Share Calculator

Turn any Indian bonus ratio into exact entitlement, whole and fractional components, revised holdings, theoretical price and an optional portfolio average.

Learn the concept firstWhat Are Bonus Shares? Meaning, Ratio and Examples→
India-ready bonus ratio calculatorWhole and fractional entitlement shown separately
Your eligible holdingEnter the shares, price and announced ratio

Read 1:2 as one new share for every two existing shares.

Bonus ratio announced by the company
Quick ratios

Results also update automatically when any input changes.

Your bonus-share resultMathematical entitlement before the company’s fraction treatment
—
Mathematical bonus entitlement—additional shares
Whole-share component—whole shares
Fractional entitlement—check the company filing
Revised mathematical holding—shares in total
Before and after the bonusShare count rises while the theoretical value remains unchanged.
—
Theoretical ex-bonus price—
Pooled portfolio average—
Original amount invested—
Theoretical holding value—
Before bonus—
After theoretical adjustment—

—

Portfolio average is not tax cost: the pooled average above is only a tracking figure. Under Section 90(6)(d) of the Income-tax Act, 2025, an additional financial asset allotted without payment on the basis of an existing holding is generally taken at nil cost of acquisition.

Theoretical price and value are mathematical references, not forecasts. The company filing governs eligibility, fractional treatment and allotment.

Four clear steps

How to use the Bonus Share Calculator

Use the holding eligible on the record date and copy the ratio exactly as the company announces it.

  1. 1
    Enter eligible sharesUse the number held for this corporate action, not your current balance after later trades.
  2. 2
    Add the cum-bonus priceThis produces the theoretical ex-bonus reference price and value bridge.
  3. 3
    Copy the ratio in orderFor 1:2, enter 1 under new shares and 2 under existing shares.
  4. 4
    Review fractions separatelyThe calculator does not silently round an entitlement that the company scheme controls.
1:1
One for one

100 eligible shares produce 100 bonus shares and a 200-share mathematical holding.

1:2
One for every two

100 eligible shares produce 50 bonus shares and a 150-share mathematical holding.

2:1
Two for one

100 eligible shares produce 200 bonus shares and a 300-share mathematical holding.

Worked fractional example

Seven shares with a 1:2 bonus ratio

The mathematical entitlement is 7 × 1 ÷ 2 = 3.5 bonus shares. The calculator therefore shows three whole shares and a 0.5 fractional entitlement separately. It does not assume that 3.5 shares will appear in the demat account; the company’s filing governs the fraction.

Eligible holding7existing shares
Ratio factor1 ÷ 2one for every two
Entitlement3 + 0.5whole + fractional
Price and value

A bonus does not create instant wealth

The share count rises and the price adjusts theoretically in the opposite direction. Actual trading can move above or below that reference.

Portfolio average vs tax cost

Do not use one average for both jobs

The pooled average helps track the position, but it is not the statutory tax cost of each share. Under Section 90(6)(d) of the Income-tax Act, 2025, a financial asset allotted without payment because of an existing holding is generally taken at nil cost of acquisition. The holding period for that bonus asset is reckoned from its allotment date, while the original shares keep their own acquisition cost and holding history.

Current India timeline

Demat allotment and faster trading

SEBI requires bonus allotment in dematerialized form. Its accelerated framework provides deemed allotment on T+1 and trading availability on T+2 for qualifying issues, where T is the record date.

Continue learningExplore the Corporate Actions Academy

Frequently asked questions

How do I use the Bonus Share Calculator?

Enter the shares eligible for the bonus issue, the cum-bonus market price and the announced ratio as new shares for existing shares. Add your average purchase price only if you want a pooled portfolio-tracking average.

How do 1:1 and 1:2 bonus ratios work?

A 1:1 issue gives one new share for every one eligible share, so 100 eligible shares produce 100 bonus shares. A 1:2 issue gives one new share for every two eligible shares, so 100 eligible shares produce 50 bonus shares.

Does a bonus issue increase my investment value?

Not mechanically. The share count rises and the theoretical ex-bonus price adjusts in the opposite direction, so the holding value is continuous at the mathematical adjustment. Actual market prices can move after trading begins.

What happens to fractional bonus entitlements?

The calculator separates the whole-share and mathematical fractional components. Do not assume a fraction will be credited or rounded up. The company filing, registrar and exchange notice govern the actual treatment.

What is the tax cost and holding period of bonus shares in India?

Under Section 90(6)(d) of the Income-tax Act, 2025, an additional financial asset allotted without payment on the basis of an existing holding is generally taken at nil cost of acquisition. Its holding period is reckoned from the allotment date. Original shares retain their own acquisition cost and holding history.

When are bonus shares credited and available for trading?

SEBI’s accelerated framework provides deemed allotment on T+1 and trading availability on T+2 for qualifying bonus issues, where T is the record date. Verify the specific company and exchange notices before relying on a date.

Is a bonus issue the same as a stock split?

No. Both can increase share count and reduce the comparable per-share price, but a bonus issue creates additional shares by capitalising eligible reserves, while a stock split subdivides existing shares and changes face value.