Equity Valuation
Book Value Per Share
Definition
What is Book Value Per Share?
Ordinary shareholders' equityThe residual interest in assets after liabilities are deducted. divided by ordinary shares outstandingThe total shares currently held by all shareholders, excluding shares retired by the company..
Example in practice
How This Looks in Practice
₦10 billion equity divided by one billion shares gives ₦10 book valueThe accounting value of shareholders' equity. per share.
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Related Terms
Equity Valuation
Earnings Per Share
Net income attributable to ordinary shareholders divided by weighted average ordinary shares.
Equity ValuationDiluted Earnings Per Share
Earnings per share assuming potentially dilutive securities convert into ordinary shares.
Equity ValuationBasic Earnings Per Share
Earnings per share calculated using actual weighted average ordinary shares outstanding.
Cash Flow AnalysisOperating Cash Flow
Cash generated or used by a company's core operations.