Turn balance sheet totals into a clear per share equity view
Book Value Per Share estimates how much balance sheet equity is attributable to each outstanding share.
This page keeps the logic simple and transparent, then adds helpful outputs like equity ratio, charts, scenario comparison, and a printable PDF layout.
BPS (BVPS) and equity Equity ratio Charts and PDF export Compare and save
BPS
Equity per share
Equity
Assets minus liabilities
Tools
Charts, compare, PDF
How to use the BPS (BVPS) Calculator
1
Enter total assets
Type the company total assets from its balance sheet for a chosen reporting period.
2
Enter total liabilities
Type total liabilities for the same period, then the tool derives equity as assets minus liabilities.
3
Enter outstanding shares
Use the number of common shares outstanding. Treasury shares are typically excluded from outstanding shares.
4
Calculate and compare
Press Calculate to see BPS, equity ratio, charts, scenario compare, and the PDF export layout.
Detailed guide and references▶
What BPS is
Book Value Per Share (BPS), also referred to as BVPS, estimates the balance sheet equity attributable to each outstanding share.
It uses accounting values from financial statements, so it is best used as one part of a broader valuation review.
Balance sheet totals can be translated into per share equity estimates
Formula
This calculator uses the standard identity:
Total equity = Total assets minus Total liabilities
BPS (BVPS) = Total equity divided by Outstanding shares
If you already have shareholders equity reported directly, you can use that value as total equity.
This tool keeps the arithmetic explicit by deriving equity from assets and liabilities.
Inputs and components
Total assets
Cash, receivables, inventory, property, and investments reported on the balance sheet
Use a consistent reporting period for all inputs
Total liabilities
Debt, payables, and other obligations reported on the balance sheet
Higher liabilities reduce equity, which can reduce BPS
Outstanding shares
Shares issued and held by investors, excluding treasury shares in most contexts
Issuance and buybacks can materially change BPS even if equity is unchanged
How to interpret
BPS is often compared with the market price per share and with historical values.
If price is below BPS, the market may be valuing the company below its accounting equity per share (not a guarantee of value)
If price is far above BPS, the market may be pricing in earnings power, growth, or intangible value not reflected on the balance sheet
Equity ratio (equity divided by assets) helps you see how leveraged the balance sheet is
Limitations
BPS is useful, but it has common limitations.
Accounting values vs market values
Assets may be reported at historical cost or under accounting rules that differ from market value
Intangible assets can inflate assets without being easily liquidated
Industry differences matter
Financial institutions often use book based metrics more directly than software or brand driven businesses
Comparisons are more meaningful within the same industry