Book Value Per Share
The net asset value of the company attributable to each share.
Book Value Per Share = Shareholders’ Equity ÷ Shares Outstanding
Quick Book Value Per Share calculator
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Book Value Per Share
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Book Value Per Share = Shareholders’ Equity ÷ Shares Outstanding
What is the Book Value Per Share?
Book value per share is the company’s net worth (assets minus liabilities) divided by its share count — the accounting value backing each share.
How to interpret it
Book value is the anchor for the P/B ratio and Graham-style value investing. It best reflects worth for asset-heavy firms and understates it for asset-light, brand- or IP-driven businesses.
What’s a good value?
Not judged in isolation — it’s compared to price via P/B. A price near or below book value can signal value (or distress).
Common mistakes
- Treating book value as the "true" value for asset-light businesses.
- Ignoring that intangibles and revaluations distort book value.
See it on a real stock
This ratio computed for any listed company.
Related ratios
All financial ratios →For educational purposes only, not investment advice. Consult a SEBI-registered advisor before investing.