Wartość księgowa na akcję

Wartość księgowa na akcję = Kapitał własny/Liczba akcji. (ang. Book Value – BV) wskazuje, jaką wartość przedstawiają aktywa spółki i informuje akcjonariuszy jaka wartość księgowa przypada na jedną akcję.  Analizę spółki na podstawie tego wskaźnika oprzeć można zarówno na jego zmianach w czasie, jak i przyrównując go ze średnimi dla branż lub indeksów w których znajduje się podmiot.

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