SPC Power (PHS:SPC) Book Value per Share: ₱7.93 (As of Mar. 2026)


PHS:SPC SPC Power Corp PHS:SPC
85 GF Score
Price ₱10.68
GF Value ₱9.26
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is SPC Power Book Value per Share?

SPC Power PHS:SPC -0.93% 85 Book Value per Share is ₱7.93 as of Mar. 2026. GuruFocus rates PHS:SPC with a GF Score™ of 85/100 and a GF Value™ of ₱9.26 (Modestly Overvalued). The stock has 4 warning signs investors should review.

SPC Power's book value per share for the quarter that ended in Mar. 2026 was ₱7.93.

During the past 12 months, SPC Power's average Book Value Per Share Growth Rate was 4.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 4.00% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 3.30% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 3.40% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of SPC Power was 22.40% per year. The lowest was -2.00% per year. And the median was 6.00% per year.

SPC Power's current price is ₱10.68. Its book value per share for the quarter that ended in Mar. 2026 was ₱7.93. Hence, today's PB Ratio of SPC Power is 1.35.

During the past 13 years, the highest P/B Ratio of SPC Power was 2.37. The lowest was 0.69. And the median was 1.15.

Warning Sign:

SPC Power Corp stock PB Ratio (=1.36) is close to 3-year high of 1.44.


SPC Power  (PHS:SPC) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


SPC Power Book Value per Share Related Terms


SPC Power Book Value per Share Historical Data

* Premium members only.

The historical data trend for SPC Power's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

SPC Power Book Value per Share Chart

SPC Power Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.21 6.86 7.44 7.44 7.72

SPC Power Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 7.59 7.62 8.20 7.72 7.93

PHS:SPC vs NEE, SO, DUK: Book Value per Share Comparison

For the Utilities - Regulated Electric subindustry, SPC Power's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


SPC Power PB Ratio vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, SPC Power's PB Ratio distribution charts can be found below:

* The bar in red indicates where SPC Power's PB Ratio falls into.


PHS:SPC
85GF Score
SPC Power Corp PHS:SPC
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SPC Power Book Value per Share Calculation

SPC Power's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(11,553-0)/1,497
=7.72

SPC Power's Book Value Per Share for the quarter that ended in Mar. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(11,872-0)/1,497
=7.93

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders 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.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of ₱7.93 mean?
SPC Power (PHS:SPC) has a Book Value per Share of ₱7.93 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on SPC Power and its competitors.
Is SPC Power's Book Value per Share too high?
SPC Power's current Book Value per Share is ₱7.93. Overall, SPC Power has a GF Score™ of 85/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SPC Power's Book Value per Share compare to NEE and SO?
SPC Power's Book Value per Share of ₱7.93 can be compared against companies in the Utilities - Regulated industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for an Utilities - Regulated company?
A good Book Value per Share depends on the Utilities - Regulated industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on SPC Power and its competitors. SPC Power's current Book Value per Share is ₱7.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPC Power stock overvalued right now?
Based on GuruFocus' analysis, SPC Power (PHS:SPC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱9.26, compared to a current price of ₱10.68 — trading 15.3% above its estimated fair value. The current Book Value per Share is ₱7.93. SPC Power's overall GF Score™ is 85/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For SPC Power (PHS:SPC), the current Book Value per Share is ₱7.93 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is SPC Power (PHS:SPC) Overvalued in 2026?

Based on GuruFocus' analysis, SPC Power stock appears to be overvalued. The current stock price of ₱10.68 is trading 15.3% above its estimated GF Value™ of ₱9.26. GuruFocus considers SPC Power to be Modestly Overvalued.

Key valuation signals for PHS:SPC:

  • Book Value per Share: ₱7.93
  • GF Value™: ₱9.26 vs. price of ₱10.68 (15.3% above fair value)
  • GF Score™: 85/100 with 4 warning signs

No single metric tells the full story. See the PHS:SPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SPC Power Business Description

Address 8741, Paseo de Roxas, 7th Floor, P.O Box 1222, BDO Towers Paseo, Makati City, PHL, 1209
SPC Power Corp is managed through two segments: Generation segment which includes generation and supply of power and ancillary services to NPC/PSALM, NGCP, distribution utilities, WESM, and other customers, and Others which includes the operations of SECL, SLCI, CNPC and SMPC such as to manage, operate and invest in power generating plants and related facilities. The majority of revenue is generated from generation segment. It operates and generates revenue principally only in the Philippines.
85GF Score

Get the complete analysis for PHS:SPC

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₱10.68
Price
₱9.26
GF Value