因此，如果公司只发行普通股，每股账面价值的计算为股东权益总额除以发行在外的股数。

The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding.

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该股当前股价仅为有形账面价值的0.6倍。

The stock trades for just 0.6 times tangible book value.

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目前，这只股票可能看起来便宜，但在最差的2008年，该股股价仅及其宣称账面价值的25%。

The stock may look cheap, but in a worst-case scenario, in 2008, it traded as low as 25% of its claimed book value.

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