Book Value per Share

View All Terms
Book value per share is calculated this way: Book Value per Share = ({Total Equity} - {Preferred Stock})/ {Total Shares Outstanding}. Theoretically it is what the shareholders will receive if the company is liquidated. Total equity is a balance sheet item and equal to total assets less total liabilities of the company. Book value may include intangible items which may come from the company™s past acquisitions. Book value less intangibles is called Tangible Book.