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Stock market calculators · Reporting-date common book equity

Book Value Per Share Calculator

Created by Arunangshu DasReviewed

Calculate common book equity per outstanding share on a matched reporting-date basis.

Use common equity and actual outstanding shares for the same issuer and date.

Reporting-date book equity and shares

Use the same issuer, reporting date and adjusted share basis. Exclude noncontrolling interests from parent equity. Enter actual shares and amounts in major currency units.

Changing the basis clears monetary inputs. Use an explicit zero for a known zero deduction.

Formatting only. The calculator performs no currency conversion.

Book value per common share

Enter the reporting-date figures or load the worked example.

Use shares outstanding at the reporting date and exclude treasury shares. The result is an accounting amount per share.

Reconcile the common book numerator

See how preferred claims and period-end shares change the calculation.

Read the complete Book Value Per Share guide

Formula and methodology

BVPS = common book equity ÷ common shares outstanding at the reporting date.

Divide signed common book equity by positive common shares outstanding. Enter an already reconciled common amount directly or subtract one supplied preferred carrying amount from parent book equity before that deduction.

Definitions

Book value per share (BVPS) expresses common-attributable accounting equity per outstanding common share at one reporting date.

Verified worked examples

Parent book equity of 250 million less a preferred carrying claim of 50 million gives common book equity of 200 million. With 20 million common shares outstanding, BVPS is 10.00. Entering the already reconciled 200 million directly gives the same result.

Interpretation

A deficit in common book equity gives negative BVPS. Exact zero gives zero per share when outstanding shares are positive. BVPS reflects an accounting balance and can change when equity, outstanding shares or both change.

Inputs and interpretation

Use equity and actual outstanding shares for the same issuer, date and share basis. Select the equity basis and enter the supplied amounts in actual currency units. Enter an explicit zero for a known zero preferred claim. Changing basis clears monetary inputs.

Assumptions and limitations

Start the parent mode with parent-attributable equity that excludes noncontrolling interests. Apply only a preferred claim that is still included and needs deducting. Exclude treasury shares from the actual outstanding denominator.

Supported domain and common mistakes

Use ungrouped decimals through 48 trimmed characters and 12 fractional places. Input money magnitude is limited to 10^15. Enter 1 to 10^15 whole shares. Division uses 80 significant digits and display rounds half-even to two decimals with tiny-value markers.

Do not subtract preferred equity twice or substitute total consolidated equity, market capitalisation, issued shares including treasury shares, free float, or the weighted-average share count used for EPS.

Frequently asked questions

How do I calculate book value per share?
Divide signed book equity attributable to common shareholders by positive common shares outstanding on the same reporting date.
Which equity basis should I choose?
Use the direct mode if the equity is already common-attributable. Use the parent mode only when your starting figure still includes the preferred carrying claim you supply.
Can book value per share be negative?
Yes. A common equity deficit divided by positive shares produces a negative accounting amount per share.
Should I use shares outstanding or issued shares?
Use common shares actually outstanding on the reporting basis. Exclude treasury shares and do not substitute issued shares if that count includes them.
Do I subtract preferred dividends?
Use the applicable preferred carrying amount included in the starting equity. Preferred dividends used in an EPS calculation are a different figure.
Does the currency selector convert my inputs?
It changes display formatting only. Convert figures to one currency before entry if needed.

Sources and educational scope

Educational accounting ratio based on supplied inputs. No automatic classification, date inference, FX, tangible book adjustments, fair value, liquidation estimate or personalized investment advice.

Reviewed . AI-assisted content under operator editorial responsibility. No independent expert financial review is claimed.

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