Bosch proposes 3:1 bonus and 1:5 stock split

• Type of action: Sub-division (stock split) and bonus issue of equity shares
• Stock split ratio: 1:5 (sub-division of 1 equity share into 5 equity shares)
• Pre-split face value: Rs. 10 per equity share (fully paid-up)
• Post-split face value: Rs. 2 per equity share (fully paid-up)
• Bonus ratio: 3:1 – 3 (Three) bonus equity shares of Rs. 2 (Rupee Two) each for every 1 (one) equity share of Rs. 2 (Rupee two) each fully paid up (post sub-division)
• Total number of bonus shares proposed: 442,441,500 equity shares of Rs. 2 each fully paid up (Annexure B, item c)
• Pre bonus, post-split authorised share capital: 190,257,300 shares of face value Rs. 2 each, amounting to Rs. 380,514,600
• Post bonus authorised share capital (proposed): 750,000,000 shares of face value Rs. 2 each, amounting to Rs. 1,500,000,000 (Annexure B, item f)
• Pre bonus, post-split paid-up share capital: 147,480,500 shares of face value Rs. 2 each, amounting to Rs. 294,961,000
• Post bonus paid-up share capital (proposed): 589,922,000 shares of face value Rs. 2 each, amounting to Rs. 1,179,844,000 (Annexure B, item f)
• Free reserves required for bonus issue: Rs. 88,48,83,000/- (Annexure B, item g)
• Free reserves available for capitalisation: Rs. 137311.64 mio (as on March 31, 2026) (Annexure B, item h)
• Source of bonus issue: Retained earnings (Annexure B, item d)
• Expected completion time (split and bonus): Within 2 months from the date of the Board Meeting i.e. from November 06, 2026, subject to necessary approvals (Annexure A, item d and Annexure B, item j)

The filing states that the stock split and bonus issue are “subject to the approval of shareholders of the Company through Postal Ballot” (board’s outcome letter, points 4, 5 and 6). The record date “is to be determined” and is not specified in the filing.

Investors who hold fully paid-up equity shares of Bosch Limited as on the record date to be fixed later will be eligible:

• First, for the sub-division of 1 (one) equity share of face value of Rs. 10 each fully paid-up into 5 (five) equity shares of face value of Rs. 2 each fully paid-up (board’s outcome letter, item 5 and Annexure A, item a and c).
• Then, for the issue of bonus equity shares in the ratio of 3:1, i.e. 3 (Three) bonus equity shares of Rs. 2 (Rupee Two) each for every 1 (one) equity share of Rs. 2 (Rupee two) each fully paid up (board’s outcome letter, item 6 and Annexure B, item e).

According to Annexure A (stock split details), the company has set out the pre- and post-sub-division share capital (based on the existing authorised capital of Rs. 380,514,600/- divided into 38,051,460 shares of Rs. 10 each as noted in the board’s outcome letter, item 4):

• Authorised share capital pre-sub-division: 38,051,460 Shares of face value Rs. 10 each, amounting to Rs. 380,514,600
• Authorised share capital post-sub-division (before increase): 190,257,300 shares of face value Rs. 2 each, amounting to Rs. 380,514,600
• Issued share capital pre-sub-division: 2,94,96,100 Shares of face value Rs. 10 each, amounting to Rs. 294,961,000
• Issued share capital post-sub-division: 147,480,500 shares of face value Rs. 2 each, amounting to Rs. 294,961,000
• Subscribed and paid-up share capital pre-sub-division: 2,94,96,100 Shares of face value Rs. 10 each, amounting to Rs. 294,961,000
• Subscribed and paid-up share capital post-sub-division: 147,480,500 shares of face value Rs. 2 each, amounting to Rs. 294,961,000

In Annexure B (bonus issue details), Bosch reiterates that the bonus shares will be issued post sub-division, and restates the pre- and post-bonus capital at the Rs. 2 face value.

In Annexure A, item b, Bosch states that “The Corporate actions are proposed to enable retail shareholders to partake in the Company's future.” This is given as the rationale behind the sub-division.

The press release dated November 06, 2026 further notes that “The Board of Directors, at its meeting held on November 6, 2026, approved the utilisation of retained earnings to issue 3 (Three) fully paid up bonus equity shares, for every one fully paid up equity share held and a sub-division of each Rs 10 equity share (including the proposed bonus shares) into shares of Rs 2 face value, as on the record date to be determined and the consequential increase in authorized share capital. The aforesaid proposals are subject to the approval of the shareholders.”

Both Annexure A (stock split) and Annexure B (bonus issue) state that “The Company will complete corporate action within 2 months from the date of the Board Meeting i.e. from November 06, 2026, subject to necessary approvals.”

However, the filing does not provide specific dates for:

• Postal ballot opening or closing
• Declaration of results
• Record date or ex-date for the split and bonus
• Credit of new shares

These will follow once shareholder approval is obtained and the company notifies the exchanges.