## Main Difference

The main difference between Divisor and Dividend is that the **Divisor is a integer which can be wholly divided into another integer** and **Dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits.**

Divisor

In mathematics, a divisor of an integer

n

{displaystyle n}

, also called a factor of

n

{displaystyle n}

, is an integer

m

{displaystyle m}

that may be multiplied by some integer to produce

n

{displaystyle n}

. In this case, one also says that

n

{displaystyle n}

is a multiple of

m

.

{displaystyle m.}

An integer

n

{displaystyle n}

is divisible by another integer

m

{displaystyle m}

if

m

{displaystyle m}

is a divisor of

n

{displaystyle n}

; this implies dividing

n

{displaystyle n}

by

m

{displaystyle m}

leaves no remainder.

Dividend

A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, the corporation is able to re-invest the profit in the business (called retained earnings) and pay a proportion of the profit as a dividend to shareholders. Distribution to shareholders may be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or share repurchase.A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding. For the joint-stock company, paying dividends is not an expense; rather, it is the division of after-tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders’ equity section on the company’s balance sheet – the same as its issued share capital. Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends. Cooperatives, on the other hand, allocate dividends according to members’ activity, so their dividends are often considered to be a pre-tax expense.

The word “dividend” comes from the Latin word “dividendum” (“thing to be divided”).

**Wikipedia**

Divisor (noun)

A number or expression that another is to be divided by.

“In “42 ÷ 3″ the divisor is the 3.”

Divisor (noun)

An integer that divides another integer an integral number of times.

“The positive divisors of 6 are 1, 2 and 3.”

Dividend (noun)

A number or expression that is to be divided by another.

“In “42 ÷ 3″ the dividend is the 42.”

Dividend (noun)

A pro rata payment of money by a company to its shareholders, usually made periodically (eg, quarterly or annually).

Dividend (noun)

Beneficial results from a metaphorical investment (of time, effort, etc.)

“His 10,000 hours of practice and recitals eventually paid dividends when he become first-chair violinist.”

**Wiktionary**