Book Value per Share

It is the theoretical value of an ordinary share in case of company liquidation. It is the ratio between the company book value (BV) and the number of outstanding ordinary shares (Ns).

It represents the allocation of book value assets, net of liabilities, among the shares. It is a relevant indicator especially for sectors such as insurance, the banking and financial, for which the activities are more easily countable.


AA.VV., Matematica Finanziaria, Monduzzi Editore, 1998.
Abate G., Gli indici del mercato azionario. La misurazione dell'efficienza, EGEA, 2013.


Editor: Giuliano DI TOMMASO - ASSONEBB