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 Glossary:

Book Value per Common Share

Book value per common share - The formula is the current assetsDefinition plus the fixed assetDefinitions less debts and other liabilities less the liquidation price of all preferred issuesDefinition.

Divided the sum of all that by the number of common sharesDefinition outstanding to get book value per common share.

Book value per common share = Total Assets - intangibles - Total liabilities - Preferred stock / # common shares outstanding.

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 Book value per common share - some related terms:
Current assets
Fixed asset
Preferred Stock
Common stock

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