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Corporate Actions, Dividends & Governance

Special Dividend

A one-off dividend, usually much larger than the regular payout, arising from an unusual event.

Formula Test: the dividend is explicitly designated as non-recurring and is not part of the stated dividend policy
Unit

In depth

Special dividends typically follow an asset sale, a legal settlement or an unusually strong year, and the label matters because it warns that the payment will not repeat — including it in a trailing dividend yield produces a badly misleading figure. Screeners that compute yield from the last twelve months' dividends will show a very high number for a year containing one. The ex-date price adjustment for a large special dividend is correspondingly large, which surprises holders who see a big fall the next morning. It is a return of capital by another name when it follows an asset sale.

Worked example

A company with a ₹1.20 regular dividend pays a ₹12 special dividend after selling a division. Trailing yield jumps from 2% to 22% on a ₹60 share, and the price falls about ₹12 on the ex-date.

Illustrative figures, chosen so the arithmetic is easy to follow. Not a live price and not a valuation of any company.

Educational reference only

This entry explains what “Special Dividend” means. It is not investment advice and not a recommendation to buy or sell any security. Any numbers above are illustrative, not live prices, and nothing here predicts price direction or rates a stock. Consider your own circumstances and consult a SEBI-registered investment adviser before acting.