Total common equity divided by common shares outstanding which is used to calculate

book value of share
market value of shares
earning per share
dividends per share

The correct answer is: A. book value of share

Book value per share is calculated by dividing the total common equity by the number of common shares outstanding. It is a measure of the equity value of a company per share.

Market value per share is the price at which a share of stock is currently trading on the open market. It is determined by supply and demand, and can be affected by a variety of factors, including the company’s financial performance, its industry, and the overall economy.

Earnings per share (EPS) is a measure of a company’s profitability, calculated by dividing its net income by the number of common shares outstanding. It is a key metric used by investors to evaluate a company’s performance.

Dividends per share (DPS) is a measure of a company’s dividend payout, calculated by dividing its total dividends paid in the year by the number of common shares outstanding. It is a measure of a company’s commitment to returning capital to shareholders.