Net assets per share

Net assets per share is an accounting ratio. It is defined as net assets divided by the number of shares in issue. It is also known as net worth per share. The purpose of the ratio is to compare the net assets per share with the share price. The share price will either be at a premium to net asset value or a discount.


reference: Business Studies / Accounting. Accounts & Finance Glossary. Jim Riley BA(Hons) MBA FCA // tutor2u