This is generally called Book Value per share (BVPS). It is a ratio of the common equity of a company and number of shares outstanding. This value will indicate the firm's net asset value on a per-share basis. This will be used by stock investors to evaluate a company's stock price. BVPS is the amount a shareholder receives per share in case if the company is liquidated.
Example: Let us take a company having an equity balance of Rs 1,00,00,000. Let us imagine 10,00,000 shares are outstanding. Then the BVPS will Be 1,00,00,000/ 10,00,000. That is equal to Rs 10/- on a per-share basis. If the company gets profits and use them to buy new assets or decrease the liabilities company's common equity increases. Another way of increasing the BVPS is to buy back the shares by the company, In the above example from the 10,00.000 shares, if the company purchases another 2,00.000 shares, the outstanding shares will be 8,00,000. If there is no change in the equity balance the BVPS will be 1.00,00,000/ 800000 that is Rs12.50 BVPS, Dividends per share = Total dividends/ outstanding shares. If outstanding shares decreases dividend per share will increase. BVPS increases dividend per share will also increase. If it decreases the dividend per share will also decrease.