Last week BlackBerry announced that it had 72 million subscriber accounts. The current market capitalization is $5.4 billion and enterprise value (i.e. excluding net cash) is about $2.8 billion.
That implies a net present value of about $40 for each account. This is quite a drop from early 2010 when the value was $866... More at Asymco.
I missed this earlier in the week, but it's not good at all. Maybe BlackBerry will have more luck on other platforms?