For investors tracking market developments, corporate actions like stock splits represent significant administrative events. A stock split is a strategic decision by a company to increase the number of its outstanding shares, thereby lowering the price per share proportionally. This action does not alter the underlying value of the company or an investor’s total holding value, but it is often implemented to enhance stock liquidity and make the shares more affordable for retail investors.

The month of December 2025 features several Indian-listed companies initiating such changes. Below is a detailed, factual list of the key upcoming stock splits, including the decisive record dates.

Full List of Upcoming Stock Splits in December 2025

The following table summarizes the key stock splits scheduled for the remainder of December 2025. Investors must hold shares before the Ex-Date to be eligible for the split.

Company Name	Face Value Before Split (₹)	Face Value After Split (₹)	Split Ratio	Ex-Date	Record Date
Mrs. Bectors Food Specialities Ltd.	10	2	5-for-1	December 12, 2025	December 12, 2025
Bharat Rasayan Ltd.	10	5	2-for-1	December 12, 2025	December 12, 2025
Space Incubatrics Technologies Ltd.	10	1	10-for-1	December 19, 2025	December 19, 2025
Knowledge Marine & Engineering Works Ltd.	10	5	2-for-1	December 22, 2025	December 22, 2025

Note: Stock splits for Computer Age Management Services (CAMS) and Mini Diamonds (India) Ltd., with record dates of December 5 and December 2, respectively, have already been executed.

Detailed Breakdown of Scheduled Splits

The corporate actions scheduled for mid-to-late December vary in their proportional increase, offering different levels of price adjustment:

1. Mrs. Bectors Food Specialities Ltd.

This company is undertaking a significant five-fold split.

Action: The face value of equity shares will be reduced from ₹10 per share to ₹2 per share.
Ratio: 5:1 (meaning every one existing share will be subdivided into five shares).
Significance: This split will substantially reduce the per-share market price, aiming to increase retail participation and overall trading volume. The Record Date is set for December 12, 2025.

2. Bharat Rasayan Ltd.

Bharat Rasayan is implementing a two-for-one split.

Action: The face value will be adjusted from ₹10 per share to ₹5 per share.
Ratio: 2:1 (every one share becomes two shares).
Significance: This moderate split enhances affordability while maintaining a manageable share count and is effective on the Record Date of December 12, 2025.

3. Space Incubatrics Technologies Ltd.

This represents the largest proportional split among the current announcements.

Action: The face value will drop from ₹10 to ₹1 per share.
Ratio: 10:1 (each existing share is subdivided into ten shares).
Significance: A 10-for-1 split results in the greatest proportional decrease in share price, dramatically improving the accessibility of the stock to a wider range of investors. The Record Date is December 19, 2025.

4. Knowledge Marine & Engineering Works Ltd.

This company is also proceeding with a 2-for-1 split.

Action: The face value will move from ₹10 to ₹5 per share.
Ratio: 2:1.
Significance: This action, scheduled for a Record Date of December 22, 2025, follows the common industry practice of using splits to boost stock liquidity.

Essential Investor Information: Record Date vs. Ex-Date

Understanding the difference between the Record Date and the Ex-Date is fundamental for shareholders intending to participate in a stock split:

Record Date: This is the cutoff date set by the company’s board to determine which shareholders are eligible to receive the benefit (the new split shares). Only investors whose names appear in the company’s records on this specific date will be entitled to the adjusted shares.
Ex-Date (Ex-Split Date): Due to settlement cycles (typically T+1 in the Indian market), the Ex-Date is usually one business day before the Record Date. The stock begins trading at its new, split-adjusted price from the opening bell on the Ex-Date.

To be eligible for the stock split, an investor must purchase the shares no later than the business day preceding the Ex-Date.

The Purpose of a Stock Split

Stock splits are purely accounting and administrative measures that carry no direct impact on a company’s fundamentals. The primary motivations for initiating a split are:

Increased Affordability: By lowering the per-share price, the stock becomes accessible to a larger pool of small-scale and first-time retail investors.
Improved Liquidity: A higher number of shares outstanding typically results in increased trading volumes, making it easier for investors to buy and sell the stock in the market.
Psychological Perception: A lower price point can make the stock appear more attractive, often leading to a short-term increase in demand and interest.

The decision to invest should always be based on an analysis of the company’s financial health, management quality, and growth outlook, rather than solely on the announcement of a stock split.