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BV is total Common Stk hlders equity/common stk outstanding
(6+20+5-10)/(4-.5)=6

Price is your MV or current price per share = 21

So P/B = 21/6 = 3.5

For common stk outstanding, you take only outstanding stks which is issued - anything that was repurchased as treasury. Be careful between issued and authorized. Authorized is max number of shares which management can issue.

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