Per Share
What is Book Value / Share?
Shareholders’ equity spread over each share, the accounting value behind one share.
How it is calculated
Stockholders’ equity divided by diluted weighted average shares, or shares outstanding when the filing reports no diluted count.
How to read it
Most useful for banks, insurers and asset-heavy companies. It says little about software or brand-driven businesses.
Keep in mind
Per-share figures are as reported in each filing and are not adjusted for later stock splits, so values before a split look larger.
Where the numbers come from
Scrutar computes Book Value / Share from the figures each company reports to the SEC in its annual and quarterly filings, using the XBRL data attached to those filings.