Valuation Metrics

BPS

Book Value Per Share

Definition

Net Assets ÷ Shares Outstanding = Asset value per share

Explanation

BPS represents the per-share value of a company's net assets (total assets minus total liabilities). Theoretically, if the company liquidated, each share would be worth this amount. It's used to calculate P/B ratio.

Example

Net assets $100 billion ÷ 1 billion shares = BPS $100

Related Terms

P/B Ratio

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