AccountingHub
A4

What the market is paying for

What the market is paying for one share of this company.

Earnings per share

$3

Price-earnings

15

Dividend yield

1.1%

Book value per share

$17.50

compare what the market is actually paying for a share against what the accounting records say it is worth. The price-earnings ratio compares price to a year's earnings; book value per share compares it to recorded equity.

Dividend yield measures something else again: the cash return a shareholder receives just for holding the stock, independent of whatever the share price does next.