The problem is that the speed of light is believed to be the highest speed at which something can travel, so it is unlikely that we will be able to travel into the past. As an object nears the speed of light, its relativistic mass increases until, at the speed of light, it becomes infinite.
1 Just like accounts for assets and liabilities, the entries in ownersâ equity accounts are for the actual, historical transactions of the business. 2  One value of the ownership shares for both public and private businesses is book value per share. You calculate the book value per share for a business as follows: Ownersâ equity Ã· Number of stock shares outstanding = Book value per share. The business shown in the figure has issued 8.5 million capital stock shares. The book value of its $217.72 million ownersâ equity divided by the number of stock shares gives a book value per share of $25.61.
Forward Price-to-Earnings Ratio (P/E) = Market value per share / Forward Earnings Per Share (EPS). Letâs do a sample calculation with company XYZ that currently trades at $100 and has expected earnings per share (EPS) of $5.Using the previously mentioned formula, you can calculate that XYZâs forward P/E is 100 / 5 = 20. The forward price-to-earnings ratio is a powerful, but limited tool.For investors, it allows a quick snapshot of the companyâs finances without getting bogged down in the details of an accounting report. Let us use our previous example of XYZ, and compare it to another company, ABC.etâs do a sample calculation with company XYZ that currently trades at $100 and has expected earnings per share (EPS) of $5. Using the previously mentioned formula, you can calculate that XYZâs forward P/E is 100 / 5 = 20. The forward price-to-earnings ratio is a powerful, but limited tool.