Book Value Per Share Calculator

Calculate the book value per share (BVPS) to determine a company's equity value per outstanding share

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$

Found on the balance sheet as Total Equity or Total Stockholders' Equity

$

Enter 0 if the company has no preferred stock

Number of common shares currently held by investors

Market Comparison (Optional)
$

Add stock price to calculate P/B ratio and valuation analysis

Book Value Per Share (BVPS)

Net asset value per common share

P/B Ratio

Price-to-Book Ratio

Market vs Book

%

Valuation

Based on P/B ratio

P/B Ratio Scale

0 1 2 3 4 5+

Calculation Breakdown

Total Shareholders' Equity
Less: Preferred Stock
Common Equity
Outstanding Shares
Book Value Per Share

P/B Ratio Interpretation Guide

Category P/B Range Description

Quick Tips

1

Compare Within Industry

P/B ratios vary significantly across industries

2

Look at Trends

A growing BVPS over time is a positive sign

3

Consider ROE

High ROE + growing BVPS = efficient equity use

4

Use Multiple Metrics

BVPS is just one tool—use P/E, ROE, and others too

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About Book Value Per Share Calculator

What is Book Value Per Share (BVPS)?

Book Value Per Share (BVPS) is a fundamental financial metric that represents the theoretical value that shareholders would receive for each share if a company were to liquidate all its assets and pay off all its liabilities. It's essentially the net asset value of a company divided by the number of outstanding shares.

How to Use This Calculator

  1. Enter Total Shareholders' Equity: Input the total equity from the balance sheet
  2. Enter Preferred Stock Value: Input the value of any preferred stock (if applicable)
  3. Enter Outstanding Shares: Input the number of common shares outstanding
  4. Enter Current Stock Price: Compare BVPS to market price for valuation analysis
  5. Review Results: See BVPS, P/B ratio, and interpretation

Understanding Your Results

Book Value Per Share

The net asset value attributable to each common share. A higher BVPS generally indicates more value backing each share.

Price-to-Book (P/B) Ratio

Compares the market price to book value. P/B < 1 may indicate undervaluation, while P/B > 1 suggests the market values the company above its book value.

Equity Premium/Discount

Shows whether the stock is trading at a premium or discount to its book value.

BVPS Formula

BVPS = (Total Shareholders' Equity - Preferred Stock) ÷ Outstanding Shares

Where:

  • Total Shareholders' Equity = Total Assets - Total Liabilities
  • Preferred Stock = Equity held by preferred shareholders
  • Outstanding Shares = Total number of common shares currently held by investors

Alternative Formula

BVPS = (Total Assets - Total Liabilities - Preferred Stock) ÷ Outstanding Shares

P/B Ratio Interpretation

P/B Ratio Interpretation
< 1.0 Potentially undervalued - trading below book value
1.0 Trading at book value - fairly valued
1.0 - 3.0 Moderate premium - market sees growth potential
> 3.0 High premium - strong intangibles or growth expectations

Industry Benchmarks

Industry Typical P/B Ratio
Banking & Finance 0.8 - 1.5
Utilities 1.0 - 2.0
Manufacturing 1.5 - 3.0
Technology 3.0 - 10.0+
Healthcare 2.0 - 5.0
Retail 1.5 - 4.0

Note: These are general ranges and can vary significantly based on market conditions and company specifics.

Limitations of BVPS

  1. Uses historical cost: Assets are recorded at purchase price, not current market value
  2. Ignores intangibles: Doesn't account for brand value, patents, or goodwill properly
  3. Not suitable for all industries: Less meaningful for tech and service companies with few tangible assets
  4. Backward-looking: Reflects past values, not future earning potential
  5. Accounting differences: Can vary based on accounting methods used

When to Use BVPS

Best suited for:

  • Asset-heavy industries (banking, manufacturing, real estate)
  • Value investing analysis
  • Comparing companies within the same industry
  • Identifying potentially undervalued stocks

Less suitable for:

  • Technology companies with significant intangible assets
  • Service-based businesses
  • High-growth startups
  • Companies with significant off-balance-sheet items

Tips for Using BVPS

  1. Compare within industry: BVPS is most useful when comparing similar companies
  2. Look at trends: A growing BVPS over time is generally positive
  3. Consider ROE: High ROE with growth in BVPS indicates efficient use of equity
  4. Use with other metrics: BVPS should be one of many valuation tools, not the only one
  5. Check for adjustments: Some analysts use tangible book value (excluding goodwill and intangibles)

Frequently Asked Questions

What's a good book value per share?

There's no universal "good" BVPS - it depends on the industry, company size, and growth stage. Compare with industry peers for context.

Why might BVPS differ from market price?

Market price reflects future expectations, growth potential, and intangibles, while BVPS only captures historical accounting value.

How often does BVPS change?

BVPS changes when retained earnings increase/decrease or when the number of outstanding shares changes.

Can BVPS be negative?

Yes, if accumulated losses exceed paid-in capital, book value becomes negative.

Note: This calculator provides estimates for educational purposes. Book value should be considered alongside earnings, cash flow, and other fundamental metrics when evaluating investments. Always consult financial statements and professional advice for investment decisions.