Net assets divided by shares.
A worked example
Starting figures
- Total assets
- $5,200,000
- Total liabilities
- $3,100,000
- Shares outstanding
- 250,000
What it returns
- Book value / share
- $8.4
- Equity
- $2,100,000
How to read the results
With the defaults above, book value / share works out at $8.4.