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book value per share

   Also found in: Acronyms 0.01 sec.
Book value per share
The ratio of stockholder equity to the average number of common shares. Book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation).
book value per share
Common stockholders' equity determined on a per-share basis. Book value per share is calculated by subtracting liabilities and the par value of any outstanding preferred stock from assets and dividing the remainder by the number of outstanding shares of stock. Also called book, book value. See also market to book.


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