Book Value Per Share (BPS) Calculator
Calculate the Book Value Per Share (BPS) to evaluate a company's financial health based on total equity and outstanding shares.
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Book Value Per Share (BPS) Calculator
Determine the Book Value Per Share (BPS) of a company based on its total equity, total liabilities, and outstanding shares.
These results are for reference only and were developed for educational and testing purposes. You can also directly access and review the source code, including the logic and free APIs used on this page.
Calculation Results
Book Value Per Share (BPS) Calculator Guide
The Book Value Per Share (BPS) Calculator is a tool designed to help you estimate the per-share value of a company's equity, providing insight into its financial health. This guide provides instructions on using the calculator and objective information about BPS and related financial concepts.
How to Use the BPS Calculator
Follow these steps to calculate the Book Value Per Share:
- Enter Total Assets: Input the company's total assets as reported in its financial statements.
- Enter Total Liabilities: Input the company's total liabilities as reported in its financial statements.
- Enter Outstanding Shares: Input the total number of outstanding shares issued by the company.
- Calculate: Click "Calculate BPS" to view detailed results.
Understanding Book Value Per Share (BPS)
BPS represents the net asset value attributable to each share of common stock if a company were liquidated. It is calculated as:
- Formula: BPS = (Total Assets - Total Liabilities) / Number of Outstanding Shares
- Total Equity: Total Assets minus Total Liabilities, also known as shareholders' equity.
- Purpose: Used to assess a company's financial health and intrinsic value per share.
Components of BPS
The calculation of BPS relies on key financial statement components:
Total Assets
The sum of all resources owned by a company.
- Includes cash, receivables, inventory, property, and investments.
- Reported on the balance sheet.
Total Liabilities
The sum of all obligations owed by a company.
- Includes loans, accounts payable, and other debts.
- Reported on the balance sheet.
Outstanding Shares
The total number of shares issued and held by shareholders.
- Excludes treasury shares (repurchased by the company).
- Found in financial reports or stock exchange filings.
Factors Affecting BPS
Several factors influence the Book Value Per Share:
Changes in Assets
Increases or decreases in asset values affect equity.
- Asset growth (e.g., profits reinvested) increases BPS.
- Asset write-downs decrease BPS.
Changes in Liabilities
Changes in debt levels impact equity.
- Increased borrowing reduces BPS.
- Debt repayment increases BPS.
Share Issuance or Repurchase
Changes in the number of shares affect the per-share value.
- Issuing new shares dilutes BPS.
- Share buybacks increase BPS.
Typical BPS Ranges
BPS varies by industry and company size (based on general financial trends):
Technology Companies
- Often lower BPS due to high intangible assets (e.g., $5-$20).
Manufacturing Companies
- Higher BPS due to physical assets (e.g., $20-$100).
Financial Institutions
- Moderate to high BPS depending on leverage (e.g., $10-$50).
Final Tips for Using the Calculator
- Use accurate and up-to-date financial data from company reports.
- Verify the number of outstanding shares from official sources.
- Consider industry norms when interpreting BPS results.
- Consult a financial professional for detailed analysis.
Results are estimates and may differ from actual values due to unreported adjustments or accounting variations.