A Share means a single unit of ownership in a company of the person holding it. It is an indivisible unit of “share capital” of the company. The denominated value of a share is called face value whose market value may differ based on various market factor. For example: Company A’s share capital is Rs. 100,000; the face value of it share is Rs. 100. This means Company A has 1,000 shares in total. If a person holds 100 shares of Company A, then his/her ownership to the income and/or assets (liabilities) of the company is 10% (100/1000).