Difference between Equity share and Preference are as follows:
|
Sl. No.
|
Basis of Distinction
|
Equity Share
|
Preference Share
|
|
1
|
Preference
dividend
|
Equity Dividend is paid after preference dividend.
|
Payment of preference dividend is
preferred over equity dividend
|
|
2
|
Rate of dividend
|
Fluctuating
|
Fixed
|
|
3
|
Convertibility
|
Not convertible
|
Convertible
|
|
4
|
Voting rights
|
Equity shareholders enjoy voting rights
|
They do not have vot- ing rights
|
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