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Your holdings
Bonus share adjustment
What a bonus issue does to your share count and your average cost. You pay nothing, and your average falls.
Result
- Bonus shares receivedNo payment required
- 40 kitta
- Shares after the issue
- 240 kitta
- New average cost
- Rs 416.67
- Money investedUnchanged — a bonus issue moves no money
- Rs 1,00,000.00
Show the working
- Bonus = 200 × 20.00% = 40 shares
- Holding = 200 + 40 = 240
- New average = Rs 1,00,000.00 ÷ 240 = Rs 416.67
How this is worked out
- A bonus issue divides the same company into more shares. You hold more of them, each worth proportionally less, and the market price adjusts on the ex-bonus date.
- Your average cost falls because the same money is now spread over more shares. Nothing has been given to you — this is why a bonus is not income.
- Fractional entitlements are not issued as part-shares; the calculation above rounds down.
On NEPSE
Bonus shares are common on NEPSE and are taxed as a distribution when declared. Your broker and Mero Share will show the adjusted holding after the book-closure date.
Read the lesson: IPOs, FPOs and rights shares→
This is a calculator, not advice. It works out arithmetic from the numbers you enter — it does not know your circumstances and does not tell you what to buy. Rate defaults were last checked in August 2026.