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The book value per share is obtained by dividing?

The book value per share is obtained by dividing?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Shareholders equity by outstanding shares
  • B Total assets by outstanding shares
  • C Gross profit by outstanding shares
  • D Net profit by outstanding shares
Correct Answer: Option A
Explanation:
To calculate the book value per share, you must first calculate the book value, then divide by the number of common shares. Also, since you're working with common shares, you must subtract the preferred shareholder equity from the total equity. Hence we have;
Book Value per Share = (Shareholders' Equity - Preferred Equity) / Total Outstanding Common Shares.

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