formulla of book value per share?????????

This query is : Resolved 

15 December 2009 su-raj diamonds --- face value of share RS.10
as on 31 st march 2009
equity capital RS. 43.71 crore
reserve & surplus 636.14 crore
i calculate book value as under :
no . of shares= 43.71 crore divided by 10
= 4.371 crore

now R & S divided by 4.371 = 145.536
so total book value is = face value+145.536 that is 10+145.536= 155.536
m i right????????plzzzzz tell meeeeeee

15 December 2009 Yes

Simple way :

Make total of capital and reserve & surplus and divide it by 4.371

15 December 2009 Your answer is correct but fair presentation should be (43.71 crore + 636.14 crore)/4.371 crore shares = Rs 155.536


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