What is 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.