The ratio of stockholder equity to the average number of common shares . Book value per share should not be thought of as an indicator of economic worth, since it reflects accounting valuation (and not necessarily market valuation).
BOOK VALUE PER SHARE
Meaning of BOOK VALUE PER SHARE in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012