Book value / share

$$\frac{\text{Equity}}{\text{Diluted shares outstanding}}$$

Book value per share. Floor for valuation analysis — what shareholders would receive in a hypothetical liquidation at book value.

Direction: Higher better Category: per-share

Inputs (XBRL fallback chains):

• equity: StockholdersEquity -> StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
• shares_outstanding: EntityCommonStockSharesOutstanding -> CommonStockSharesOutstanding
• weighted_avg_shares_basic: WeightedAverageNumberOfSharesOutstandingBasic
• weighted_avg_shares_diluted: WeightedAverageNumberOfDilutedSharesOutstanding

Returns None when: Returns None when Equity or per-share denominator is missing.

Source code

Implementation: bvps in src/eqtytrk/metrics/ratios.py (or valuation.py for multiples).