Book Value Per Share
Cfefinances
Book Value Per Share is calculated as Shareholders' Equity Applicable to Common Shares divided by the number of Common Shares Outstanding. It represents the per-share equity value of a company. On average, a U.S. company's book value is roughly two-thirds of its market value.
Take a company's net worth on the books and split it across each share. It's shareholders' equity divided by the number of shares outstanding.