AccountingHub
A2

One share, four numbers

Four numbers, all built from the same one share.

Earnings per share

$2

Price-earnings

15.0

Dividend yield

2.0%

Book value per share

$12

divides income left for common stockholders by the shares outstanding that earned it. The compares that to what the market is actually paying for one share.

and both exclude treasury shares from their share count — only shares outstanding earn a dividend or a claim on equity.