The liquidation value per share of common stock is the amount per share of common stock that would be received if all of a firm's assets were sold for their accounting value and the proceeds remaining were divided among common stockholders.

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Liquidation value per share of common stock is calculated based on the amount that would be received if all assets were sold (often at market value, not just accounting value) and liabilities paid off, with the remaining proceeds then divided among common stockholders. The market value of assets can differ significantly from their accounting value.

The Liquidation Value Per Share of Common Stock Is the Amount