NAV : Net Asset Value Per Share

NAV is the Net asset value a company has for per share (each share). NAV suggests the actual price of a share should be.

NAV is calculated as

NAV = (Value of Total Assets – Total Liabilities) ÷ Number of shares (only issued and paid).

For Example: If a company has asset $ 100000.00, Liabilities $ 20000.00, and number of shares is 1000, then
The NAV will be :

($ 100000.00 – $ 20000.00) ÷ 1000
=$ 80.00

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