Book value per share

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Book value per share is amount of net assets that a stockholder would receive on a per share basis, assuming no gain or loss on the sale of the assets.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Book value per share. Amount of net assets that a stockholder would receive on a per share basis, assuming no gain or loss on the sale of the assets.

According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),

Book value per share. Common equity divided by the number of shares outstanding.

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