A process that increases the number of shares comprising a company’s capital without increasing shareholders’ equity, as both the par value and market value per share decrease by the approved split ratio. For example, if the par value per share is SAR 50, the market value per share is SAR 500, and the number of issued shares is 100,000,000, and a 5-for-1 stock split is approved, the post-split situation becomes as follows: the par value per share is SAR 10, the market value per share is SAR 100, and the number of shares is 500,000,000.