E aʻo i ka wehewehe a me ka waiwai o ka Book Value Per Share

E hōʻole i ka hōʻiliʻili i ka waiwaiʻo ka waiwai me ka waiwai kūʻai

ʻO ka hōʻai'ē o ka hōʻai'ēʻo kahi waiwai o kahi hui e hōʻemi ana i kāna mau kuleana a i kekahi manawa ua kapaʻiaʻo iaʻo ke kūlike waiwai o nā mea waiwai, nā pono o nā mea waiwai, nā pono o nā mea kuleana, a me ke kūlikeʻole . Hoʻohanaʻia ka helu waiwai no kēlā me kēia kaʻina hana no ka heluʻana i ka waiwai o kēlā me kēia mahele o kahi hui e kū ana ma luna o kona kūlike i loaʻa i nā mea kuleana.

ʻO ke kumukūʻai o ka helu ma kēlā me kēia mahele he mālā kālā waiwai kūʻai , aʻo ka manaʻo o ka heluʻanaʻo ia e pili ana i ke kūlike o ka poʻe'ai'ē i ka helu o nā hea o nā waiwai likeʻole.

ʻAʻole i noʻonoʻoʻia ka huina o nā hea o nā waiwai i makemakeʻia , no ka hāʻawiʻana i ka hōʻailona kūpono e pili pono i nā kuleana like iʻikeʻia.

Loaʻa i ka waiwai

Eia ka helu o ka uku helu ma ka pāhele:

ʻIke kūmole ma ka hapane ='Oke Waiwai-ʻO ka hapa nui o nāʻupena like

He mea nui e hoʻohana i ka helu maʻamau o nā mahele koʻikoʻi ma kēia helu. ʻO kahi hana pōkole, e like me ke kūʻaiʻana i ke kumukūʻai, hiki iā ia ke hoʻokuʻu i nā kumu manawa-hopena, aʻo kēia ka hopena i nā hopena a hōʻemi i ko lākou pono.

Ka weheweheʻana i ka waiwai

Hoʻohanaʻia kēia ana e nā mea hoʻolale kālā e loiloi i ke kumukūʻai o nā waiwai likeʻole o kahi hui. Eia kekahi lā, inā he emi iho ka uku kūʻai o kaʻilima ma mua o ka uku o ka puke ma ke kaʻana, pono ke hoʻoiliʻia ke kumukūʻai kūʻai.

Eia naʻe,ʻaʻole ka helu kūpono i ka waiwai kūʻai. ʻAʻole pololei ka piliʻana o ka helu waiwai o ka waiwai o nā meaʻona i ka waiwai kūʻai o kaʻoihana a he helu helu kūpono ia, ma muli o ka hoʻonaʻauaoʻana i nā kulekele pili kālā.

Hiki ke noʻonoʻoʻia ka waiwai o ka waihona ma nāʻano likeʻole i ka hoʻokomoʻana i kahi kūʻai kūʻai ma kahiʻoihana a me kāna mau kuleana kuleana.

Aia kekahi mau hana maikaʻi e nānā i ke kumukūʻai puke. Ināʻoi aku ka kiʻekiʻe o kaʻoihana makaikai ma mua o ka waiwai o ka puke, hiki i nā mākeke kālepa ke loaʻa i ka mākeke kau. Inā pili kokoke aku nā kumu kūʻai, hiki ke kūʻaiʻia nāʻeke kālā ma kahi kūleʻa makai.

Nā Waiwai Waiwai Vs. Nā'Apili Mālohelohe

E loaʻa ana kekahi mau waiwai i kekahi mauʻoihana i keʻano o ka waiwai a me nā lako waiwai, aʻo nā hui'ē aʻe he emi aku nā waiwai kūpono e like me nā kuleana kope a me nā inoa inoa. Hiki i kekahi o nāʻoihana kūʻai maʻaleʻale ke noʻonoʻoʻia he waiwai ma muli o ke kālā e loaʻa ai. Inā paha like ka helu o ka puke ma keʻano like no nā hui likeʻoleʻelua me nāʻano waiwai likeʻole, hiki i kaʻoihana kūʻai keʻanoʻokoʻa ma mua o kaʻikeʻana o kēlāʻoihana i nāʻano waiwai likeʻole i kahi manawa i hāʻawiʻia.

ʻO kahi Hoʻohālike Hana

He $ 20 miliona ke kumukūʻai o ka waiwai o nā mea waiwai, $ 5 miliona ka nui o nā waiwai i makemakeʻia, a me kaʻilima he 5 miliona mau mahele. ʻO ka heluʻana o kāna kūlana helu i kēlā me kēia mahele:

($ 20 miliona [Ke kumukūʻai mau waiwai] - $ 5 miliona [Kikokikona aloha]) ÷ 5 miliona [Ka helu helu o nā maka'āinana maʻamau] = kahi helu waiwai no ka $ 3.

ʻElua Manaʻo

ʻElua mau hihia e noʻonoʻo:

1. ʻO ka'ilā kūʻai no kēlā me kēia māhele he mea nānā i mua o ka waiwai o nā hui; i ka hoʻololiʻana,ʻo ka helu waiwai ma ka pānaʻi he helu helu iʻole e nānā. ʻO keʻano likeʻole o kēia mauʻanoʻelua a ua kauʻia ma luna o nāʻike likeʻole.

1. ʻAleʻale ka waiwai o kekahi mau waiwai i ka manaʻo o ka buke no kekahi manawa, no ka mea,ʻaʻohe mea maʻalahi ke kauʻana i ke kālā waiwai ma luna o lākou. ʻO ka laka a me ka kūlana, no ka mea, he nui nā makahiki e hānai ai. He mea nui loa kaʻimi a me ka uluʻana o ka hale i loko o ka hale, akā ma kēia heluʻana eʻikeʻia wale nō he kālā. ʻO nā huapalapala, nā lokomaikaʻi, a me nā waiwai o kaʻike kekahi e komo i kēia māhele. Hiki i kēia mau kumu ke kōkua i ka piliʻole ma waena o ka helu o ka puke a me ka waiwai kūʻai.