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Corporate Action Update – Hindustan Unilever Limited Demerger

Hindustan Unilever Limited has undergone a demerger of its Kwality Walls business. Following this corporate action:

  • Demerger Ratio: 1:1
  • Effective Date: December 5, 2025

For every 1 share of Hindustan Unilever Limited you hold, you will:

  • Continue to hold 1 share of Hindustan Unilever Limited
  • Receive 1 additional share of Kwality Walls (the new entity)

The price will be split between the two entities as per the company-decided percentage.

Circular – https://nsearchives.nseindia.com/content/circulars/FAOP71509.pdf

If you hold Hindustan Unilever shares, you will additionally receive shares of Kwality Walls in a 1:1 ratio. You will continue to hold same number of shares of Hindustan Unilever as well. The existing share price will be split between the two companies based on the company-decided percentage.

Example

Before Demerger:

  • You hold: 100 shares of Hindustan Unilever Limited
  • Average Buy Price: ₹2400

After the Demerger and once the new company shares credited in the demat (assuming company decides 60:40 price split):

  • You continue to hold: 100 shares of Hindustan Unilever Limited at an Average Buy Price of ₹1440 (The buy price will update after the new shares credit in demat).
  • On 5th Dec - You will see impact on the portfolio, i.e. a dip in your unrealised PnL and market price.
  • You receive: 100 shares of Kwality Walls at an Average Buy Price of ₹960. You will see this impact on your portfolio once these shares are credited to your demat account within 45 days.

Note: The actual price split percentage will be determined by the company.

If you’ve bought Hindustan Unilever shares using Pay Later / Margin Trading Facility (MTF), here’s how the demerger may impact your position and ledger entries.

Example

You bought Hindustan Unilever at ₹2400 under MTF.

After the demerger, Kwality Wall’s shares will get credited in your demat within 45 days. Assuming a 60:40 price split:

  • Your existing Hindustan Unilever’ average price will adjust to approx ₹1800 (Existing position in MTF)
  • The new company, Kwality Walls, will be credited to your demat at ₹600. This position will come in Cash in your demat and not as an MTF position. You will receive the same number of shares in this position as your current stock quantity held in Hindustan Unilever (1:1 split)

You’ll continue to hold Hindustan Unilever in MTF and will receive Kwality Walls shares in your demat account once they are credited (usually within 45 days).

If you sell Hindustan Unilever after the demerger

Say you sell at ₹2200. Since your original buy price was ₹2400, there’s a ₹200 difference.

This ₹200 loss will be reflected between your MTF and normal ledgers, meaning if you don’t have enough margin or balance to cover it, you could see a shortfall.

If this shortfall isn’t funded by T+5 day, part of your holdings may be sold to recover the difference.

What You Should Do

  • Keep enough free margin or funds to cover any potential shortfall after the price split.
  • Review your MTF positions regularly to ensure there’s no ageing debit or risk of liquidation.

All F&O contracts of Hindustan Unilever with expiry dates December 30, January 27, and February 24 will now expire early on December 4, 2025 after market close.

  • Physical settlement will occur if F&O positions are open at market close on December 4, 2025.
  • Settlement of the expired F&O positions will happen on December 5, 2025
  • New contracts of Hindustan Unilever will start trading from December 5, 2025

Futures Example

Options Example

For Equity Investors

✓ No action required – Kwality Walls Shares auto-credited to your demat account in 1:1 ratio within 45 days

For F&O Traders

  • Review all positions immediately – Contracts expire early on December 4
  • Square off before December 4 if you want to avoid physical delivery
  • Ensure adequate funds/shares if you want to go for physical settlement
Open Demat Account