The net value of a share is also known as book value, also known as net assets per share. It is the net asset value of each share calculated by means of accounting statistics. The calculation is based on the net assets of the company (including registered capital, various provident fund, accumulated surplus, etc., excluding debt) divided by total capital stock, and the net value of each share is obtained.

The higher the book value of a joint stock company is, the more assets the stockholders actually own. As the book value is the result of financial statistics and calculation, the data is more accurate and highly reliable, so it is an important basis for stock investors to evaluate and analyze the strength of listed companies. Shareholders should pay attention to this data of listed companies.