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Original, source-based guides to dividends and capital allocation for investors.
20 articles · Original research guides with primary sources and worked examples
Calculate dividend yield by matching annual dividends per share with the appropriate share price. Hypothetical examples show how historical and expected dividends, current prices, and purchase costs change the result.
Read article →Learn how to calculate the dividend payout ratio by comparing total dividends with net income. See how consolidated versus separate accounts, profit attributable to owners of the parent, losses, and one-off gains affect interpretation.
Read article →Distinguish the record date that determines eligible shareholders from the ex-dividend date when shares begin trading without entitlement. Check company disclosures and market calendars rather than assuming the fiscal year-end applies.
Read article →Connect the scheduled payment date in a dividend disclosure with the actual credit to your brokerage account. Distinguish record and declaration dates, and check currency and payment processing for foreign stocks.
Read article →Compare annual dividend totals and when cash is actually available, rather than payment frequency alone. Calculate the effects of varying quarterly payments and purchases made during the year.
Read article →Separate regular and special dividends to estimate recurring cash flows. Calculate how asset sales and distributions of accumulated cash can distort dividend growth and yield.
Read article →Connect cash inflows, investment, debt maturities, and payout policy rather than predicting dividend cuts from a single ratio. A hypothetical cash plan shows how to identify funding shortfalls.
Read article →Separate increases in dividends per share into earnings growth and changes in the payout ratio. Learn how a low starting point, special dividends, and share-count changes can distort long-term dividend growth.
Read article →Separate the cash outflow from a share repurchase from the share-count effect of cancellation. Avoid subtracting treasury shares already excluded from EPS twice, and check current Korean holding and disposal disclosures.
Read article →Align the numerator and denominator when combining cash dividends and buybacks into a total shareholder payout ratio. Distinguish earnings-based ratios from market-cap-based yields and avoid counting cancellation of previously acquired shares twice.
Read article →Subtract investment spending from operating cash flow to assess cash coverage of dividends. Understand company-specific FCF definitions, lease and acquisition spending, and fluctuations in annual figures.
Read article →Compare how cash and stock dividends distribute assets. A hypothetical example distinguishes higher share counts from ownership percentages, theoretical per-share prices, fractional shares, and actual cash needs.
Read article →Learn how to check dividend priority and actual payment terms for preferred shares. Separately assess dividends versus common shares, cumulative and participating terms, and yields affected by price differences.
Read article →Include cash dividends in total return rather than comparing only prices before and after the ex-dividend date. Understand theoretical adjustments versus actual trading prices and avoid double counting with adjusted prices.
Read article →Check the amount, quantity, period, and purpose of a share repurchase decision. Connect disclosures while distinguishing trust contract limits, actual purchases, completion reports, and cancellation plans.
Read article →Calculate treasury-share disposal proceeds alongside increases in shares outstanding and effects on EPS. Distinguish noncash compensation from cash sales and check current approval and disclosure requirements.
Read article →Assess capital policy by comparing essential investment and growth investment returns, rather than shareholder payouts alone. A hypothetical example connects cash budgets with investment payback.
Read article →Track dividend receipts, additional purchases, and shares eligible for the next payment in sequence. Learn how reinvestment prices, fractional shares, and costs affect compounding, and avoid double counting total returns.
Read article →Separate higher dividends from falling share prices when interpreting a rising dividend yield. Check differences between past and future dividends, special payments, and misleading annualization of the latest quarter.
Read article →Resolve differences between dividend figures on portals, brokerage apps, and company IR by checking periods and status. Compare amendments and share classes, and keep records that verify entitlement and payments.
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