Valuation

What is Book Value Per Share?

Book value per share is the net asset value of a company on a per-share basis — total assets minus total liabilities, divided by outstanding shares.

Formula

Book Value Per Share = (Total Assets - Total Liabilities) ÷ Shares Outstanding

How to Interpret

Comparing book value to market price reveals whether the market values a company above or below its accounting net worth.

Typical Ranges

P/B below 1 = trading below book value (may be undervalued or distressed)

Learn More in the Academy

Find Stocks Using This Metric

Use the Equiscale Stock Screener to filter Indian stocks by Book Value Per Share.

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