शेयर बाजार में अंकित मूल्य (Face Value) और बुक मूल्य (Book Value) अलग-अलग अवधारणाएँ हैं। अंकित मूल्य वह मूल कीमत होती है जो कंपनी शेयर जारी करते समय तय करती है, जैसे ₹10 प्रति शेयर। इसका उपयोग डिविडेंड और स्टॉक स्प्लिट जैसी गणनाओं में होता है। बुक मूल्य कंपनी की वास्तविक शुद्ध संपत्ति का प्रति शेयर मूल्य होता है। इसे कुल संपत्ति में से कुल देनदारियाँ घटाकर और फिर कुल शेयरों से भाग देकर निकाला जाता है। यदि किसी कंपनी का बुक मूल्य अधिक है, तो यह उसकी वित्तीय मजबूती का संकेत माना जाता है। निवेशक दोनों मूल्यों का उपयोग शेयर का मूल्यांकन करने में करते हैं।
Must Read : शेयर मार्किट में आईपीओ क्या है,बताइये?
Answered By Ved Tiwari
Two decades of chartered accountancy — turning complex financial and business realities into writing that professionals and decision-makers can actually use.Ved Tiwari is a Chartered Accountant (CA) and finance writer with over 20 years of professional experience in taxation, auditing, financial planning, and business advisory. He is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) — one of the most rigorous professional qualifications in Indian finance — and holds a Bachelor of Commerce (B.Com Honours) from Shri Ram College of Commerce (SRCC), Delhi University. His content covers personal finance, corporate taxation, GST, investment strategy, business compliance, financial planning, and India's evolving regulatory and economic landscape. His work has appeared on platforms including Moneycontrol, The Economic Times Wealth, and CA Club India, where he writes for finance professionals, business owners, and informed readers who need content built on two decades of real-world financial practice — not surface-level commentary. Over 20 years, Ved has advised hundreds of businesses and individual clients on taxation, audit compliance, and financial restructuring. He has handled complex multi-crore audits, represented clients before tax authorities, and guided startups and established firms through India's regulatory environment. He has published 400+ articles on finance and business, spoken at ICAI seminars and industry finance conferences, and is a practising member of the ICAI Western Region chapter. Across all his writing, every figure is verified, every regulatory reference is current, and every recommendation reflects the same professional standard he applies to his clients — because in finance, accuracy is not optional.