This excerpt taken from the NFLX 10-K filed Mar 16, 2006.
On January 16, 2004, the Companys Board of Directors approved a two-for-one split in the form of a stock dividend on all outstanding shares of its common stock. As a result of the stock split, the Companys stockholders received one additional share for each share of common stock held on the record date of February 2, 2004. The additional shares of common stock were distributed on February 11, 2004. All common share and per-share amounts in the consolidated financial statements and related notes have been retroactively adjusted to reflect the stock split for all periods presented. In addition, the Company has reclassified $26 from additional paid-in capital to common stock as of December 31, 2003.