When calculating the weighted average number of shares outstanding for the year, restatement of the weighted average number of shares is required after the stock dividend or split. restatement of the weighted average number of shares is required for stock dividends only. restatement of the weighted average number of shares outstanding is required before the stock dividend or split. restatement of the weighted average number of shares is required for stock splits only. When calculating the weighted average number of shares outstanding for the year, restatement of the weighted average number of shares is required after the stock dividend or split. restatement of the weighted average number of shares is required for stock dividends only. restatement of the weighted average number of shares outstanding is required before the stock dividend or split. restatement of the weighted average number of shares is required for stock splits only