They must be looking at some measure of the value of the company and dividing by the number of shares and then that gives them some idea of what the share is worth.

他们必然会对公司的价值有一定衡量,用其除以股票数量,然后大致得出每股价值

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The debt irrelevance theory says that it matters for the price of a share what a company issues-- how much debt it takes on-- but it doesn't matter for the value of the company.

负债不相关理论说明它和,公司发行股票的每股价格,和总负债有关,但和公司的价值无关

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Actually, you can't say what the share price is because there are zero shares and they have a zero price, so the value of the price per share is zero over zero and you can't define it.

实际上你并不能确定它的股价多少,因为股数为零,其市值也为零,所以每股价值就是,零除以零,无法计算

耶鲁公开课 - 金融市场课程节选