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Ratios: Book Value per Share of Common Stock definitions

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  • Book Value
    Historical value of a company's equity as recorded on the balance sheet, excluding current market prices.
  • Common Stock
    Equity ownership representing residual claims on assets and earnings after preferred stockholders are paid.
  • Preferred Stock
    Class of stock with priority over common stock in dividends and liquidation proceeds.
  • Retained Earnings
    Accumulated profits not distributed as dividends, forming part of shareholders' equity.
  • Equity
    Ownership interest in a company, representing assets minus liabilities.
  • Market Price
    Current trading value of a share on the stock market, distinct from book value.
  • Balance Sheet
    Financial statement showing a company's assets, liabilities, and equity at a specific point in time.
  • Dividends
    Distributions of a company's earnings to shareholders, with preferred holders paid before common holders.
  • Liquidation
    Process of dissolving a company and distributing its assets to claimants, with priority given to preferred stockholders.
  • Outstanding Shares
    Total number of a company's shares of common stock currently held by investors.
  • Common Equity
    Portion of total equity attributable to common stockholders after preferred equity is subtracted.
  • Preferred Equity
    Portion of total equity allocated to preferred stockholders, deducted before calculating common equity.
  • Undervalued Company
    Business whose market price per share is below its book value per share, potentially signaling investment opportunity.
  • Historical Value
    Original recorded value of assets or equity, not adjusted for current market conditions.
  • Investment Opportunity
    Potential for financial gain identified when a company's market price is below its book value per share.