It could be, but not in this case. The proposed 'stock dividend' would be a different ticker symbol. If this outfit was to branch out in different directions or spin off other divisions, then those would each have their own stock and their own set of financials, leaving CBIS as the parent company.
In that case, CBIS would have their own set of financials (like now) but also reap the successes/failures of the spin-off companies.
For example (And no, I'm only using this example for demonstrative purposes) Johnson & Johnson have many other companies they own. You can buy stock in J&J, or one of their companies. If one of their companies does bad, it doesn't always reflect negatively on J&J as much. It does have some impact however, but the more diversified a company is, the more blows they can absorb. Conversely, the opposite is equally true regarding success.
CBIS (I presume) is gearing up towards diversifying itself into, possibly, a pharmaceutical branch, meds equipment branch, R&D branch, who knows... But a divy with a different ticker means plans for growth and would not mean a dilution of the existing ticker.
News 
Market Data 
Discover 
AI
