Net Asset for Equity Shareholders
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No. Of Equity Shares
Alternatively.
Equity Share Capital
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Reserves and Surplus
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Accumulated Miscellaneous Expenses
and Losses not yet written off
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Add: Revaluation Profit
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Less: Revaluation Loss
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Net Asset for Equity Shareholders
Value per equity share=
Net Asset for Equity Shareholders
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No. Of Equity Shares
The capitalized value of the income stream of the company at market rate is adopted for earnings based valuation.
Value per equity share=
Profit after dividend payment to preference shareholders
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No. of Equity Shares