how does bvps differ from market value per share 
the calculation for bvps uses historical costs however the market value per share a forward looking metric accounts for a company s future earning power as a company s potential profitability or its expected growth rate increases the corresponding market value per share will also increase the bottom linebook value per share bvps tells investors the book value of a firm on a per share basis investors use bvps to gauge whether a stock price is undervalued by comparing it to the firm s market value per share book value refers to a firm s net asset value nav or its total assets minus its total liabilities 