Book Value Per Share Calculator

Hamza Gujjar Reviewed by Hamza Gujjar, Algorithm Architect & Software Developer Last updated: July 27, 2026
Disclaimer: This calculator is provided for informational and educational purposes only and does not constitute financial, medical, legal, or other professional advice. Always consult a qualified professional before making decisions based on these results.

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A company's accounting-based worth per share

Book value per share represents the accounting net worth attributable to each common share, based purely on balance sheet figures - distinct from market price, which reflects investor expectations about future performance rather than current accounting value.

Worked example

For $5,000,000 total equity, $500,000 of which is preferred equity, across 100,000 common shares outstanding:

BVPS = (5000000 - 500000) / 100000 = 45.0 per share

Frequently asked questions

Why subtract preferred equity? Preferred shareholders have a priority claim on equity ahead of common shareholders, so their portion is removed before dividing the remainder among common shares specifically.

What is this used for? Dividing a stock's market price by its BVPS gives the price-to-book ratio, one common way analysts assess whether a stock trades above or below its accounting net asset value - though it is only one signal among many, not a standalone valuation verdict. This is informational only, not personalized financial advice.