Here, we define a subdivision operation for a hypergraph and compute all the
eigenvalues of the subdivision of regular and certain non-regular hypergraphs.
In non-regular hypergraphs, we investigate the power of regular graphs, various
types of hyperflowers, and the squid-like hypergraph. Using our subdivision
operation, we also show how to construct non-regular non-isomorphic cospectral
hypergraphs