How to Calculate Par Value of Common Stock (3 Steps)

Look through the company's financial statements for the balance sheet. It should have three sections: assets, liabilities and shareholders' equity. Go to the shareholders' equity section of the balance sheet. Sometimes the company uses the term 'stockholders' equity,' which means the same thing.
Identify the line referring to the company's issuance of common stock. It will say something such as 'book value of common shares outstanding' or 'book value of common shares.' This line will also provide the number of shares outstanding and the par value of the common stock, if any.
If the par value is not explicitly stated, divide the book value of the common shares outstanding by the number of common shares outstanding. The result is the par value for one share of that company's common stock.

How to Calculate Outstanding Shares of Stock

Determine the par value of the share. The par value of the share is listed under stockholders' equity on the balance sheet. For example, Ricky Rat Corporation has a par value of $4 per common share.
Determine the value of the listed share on the balance sheet. This is a number listed under each year. Determine the year you want to calculate and look at the corresponding line underneath the year on the balance sheet. For example, Ricky Rat Corporation's common share is listed as $20,000 on their balance sheet.
Divide the listed share's value by the par value of the share to find the number of shares outstanding. For example divide $20,000/$4 = 5,000 shares.