Book Value per Share
Book Value per Share (BVPS)
Valuation RatiosShareholders' equity divided by the number of shares outstanding. It is the accounting net worth attributable to each share.
Formula
BVPS = Total Shareholders' Equity / Shares Outstanding
Why it matters
It anchors the P/B ratio and matters most for banks and financial companies, whose assets are largely financial and carried near market value.
Indian example
Related terms
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