Current P/B ratio = current price per share/latest net assets per share

The current price per share here generally takes the closing price of the day, and the latest net assets per share can be understood as the weighted average net assets per share calculated according to the latest interim report or annual report of the domestic main board market.

The current price-to-book ratio is 1. In 2000, the total shareholders' equity of Lubei Chemical Company was 1, 276,482,275.14. In the first half of 2000, the weighted average number of ordinary shares was 333,000,000, with net assets per share = 1, 276. When the current closing price is 17 yuan, the current P/B ratio is =17/3,8332 = 4.43, while the industry average is 5.75.

Example 2 At the end of 2000, the total shareholders' equity of a listed enterprise was 2095365734.73 yuan, the weighted average of ordinary shares in 2000 was 3407 1667, and the net assets per share was 2095365734.73/340716667 = 5.52 yuan. When the closing price 1 65438 was 15.84 yuan on June 9, 2006, the current P/B ratio was = 15.84/5.52=2.87, while the industry average was 5.77.