Depending on whether the company is private or public, the share valuation process can vary a lot. Share valuation needs to be done every time a business entity goes into finacial and capital restrucring.
Shares are valued according to their Cost Value, Capitalized Value, Book Value, Face Value, Market Value and Fair value. There are many methods that financial experts, CA’s and professionals use to value shares: Average (Fair Value) Method, Dividend Yield Method, Net Assets Value (NAV) Method, Earning Capacity (Capitalization) Method, Return on Capital Employed Method, Price-Earnings Ratio Method, etc.