What is called Book value per share (BVPS)?
Book value of per share is calculated by subtracting total liabilities from the total assets of the company. Higher book value is considered to be a good value of a company. When book value per share is negative it means it has higher liabilities than assets.
For example Reliance Power (Rpower)’ book value per share is Rs 38.11 per share as on date 12-April-2023 it means it has higher assets than liabilities.
- Company may opt to go private
- Stocks those do not meet the stock exchange criteria
- Due to financial distress or business foresee a bankruptcy
- Company is sold as going concern

