What it is
BPS divides equity (assets minus liabilities) by the number of shares and is the denominator of the P/B ratio.
Formula
BPS = total equity ÷ shares outstanding. KRW 500 billion of equity over 10 million shares is BPS of KRW 50,000.
What to keep in mind
Book values can differ from market values, especially for land and buildings bought long ago. Continued losses shrink equity and BPS.
Where to check
Total equity comes from the balance sheet in the annual or quarterly report on DART, and the share count from the share capital section of the same filing. Some data providers exclude treasury shares, so published figures differ slightly.
This explanation is general information, not investment advice. Rules reflect September 2026 and may change; check official exchange and broker notices.