Per Share
What is book value per share?
Shareholders’ equity spread over each share, the accounting value behind one share.
How it is calculated
Stockholders’ equity, the company’s own shareholders’ share, divided by the shares outstanding at the period end.
How to read it
Most useful for banks, insurers and asset-heavy companies. It says little about software or brand-driven businesses.
Where the numbers come from
Scrutar computes book value per share from the figures each company reports to the SEC in its annual and quarterly filings, using the XBRL data attached to those filings.