Definition
Book value per share divides shareholder equity by the number of shares outstanding.
Worked example
If equity is Rs. 50 billion and shares are 1 billion, book value per share is Rs. 50.
Book value is the accounting value of a company's net assets. PSX investors often compare it with market price, especially for banks and asset-heavy businesses, but it does not capture every business strength or risk.
Book value per share divides shareholder equity by the number of shares outstanding.
If equity is Rs. 50 billion and shares are 1 billion, book value per share is Rs. 50.