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

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(Querist)
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
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CA SURENDRA KUMAR RAKHECHA

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CA SURENDRA KUMAR RAKHECHA (Expert)
15 December 2009 Yes

Simple way :

Make total of capital and reserve & surplus and divide it by 4.371
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CA Mohd. Ubaid

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CA Mohd. Ubaid (Expert)
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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