Dados B3 › Glossary

Glossary

BVPS (book value per share)

Equity divided by the number of shares: what would be left per share if assets were sold at balance-sheet value and debts paid.

What it is

Equity divided by the number of shares: what would be left per share if assets were sold at balance-sheet value and debts paid. Shown on the stocks pages.

How Dados B3 calculates it

equity attributable to controlling shareholders ÷ shares outstanding.

Example

Illustrative example, with made-up numbers to keep the arithmetic easy: Equity of R$ 500 million and 50 million shares: BVPS = R$ 10.00. With the share at R$ 20, P/B = 2.

What to watch for when reading it

• It is accounting value, not the sale value of the assets.

See also

• P/B (price to book value)
• EPS (earnings per share)

Methodology · All indicators

Educational content to understand what each number means. It is not a recommendation to buy or sell.