Book value per share (Swedish: matematiskt aktievärde) is a limited company's equity divided by the number of outstanding shares. If equity is SEK 2,000,000 and there are 1,000 shares, the book value is SEK 2,000 per share.
The measure is based on the carrying amounts in the annual report and does not always reflect the share's market value. It can be used as a starting point in the valuation of unlisted shares, together with, for example, net asset value. It should not be confused with quota value.

Equity is the difference between a company's assets and its liabilities.
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Net asset value is the value of a company's assets minus its liabilities.
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A valuation is an estimate of what a company or a shareholding is worth.
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Quota value is a limited company's share capital divided by the number of shares.
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