"Book value Per Share" ("BVPS") is one of the ratios used to measure the Value of a company. The BVPS ratio divides (i) the Book value (also called the company's Equity); by (ii) the number of Shares issued. The BVPS is used in the calculation of the Price-to-Book ratio which divides the Share price by the BVPS. The Price-to-Book ratio is used to assess whether a company's Share price is or not fairly Valued, in particular by comparing this ratio with that of other companies in the same sector.

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