book value
Americannoun
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the value of a business, property, etc., as stated in a book of accounts (distinguished from market value).
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total assets minus all liabilities; net worth.
noun
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the value of an asset of a business according to its books
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the net capital value of an enterprise as shown by the excess of book assets over book liabilities
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the value of a share computed by dividing the net capital value of an enterprise by its issued shares Compare par value market value
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Etymology
Origin of book value
First recorded in 1895–1900
Example Sentences
Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.
It now trades for under 10 times its projected earnings of about $2 a share in 2026 and trades around book value.
From Barron's • May 18, 2026
Citigroup today trades at a roughly 30% premium to tangible book value, recently hitting its highest level since 2008, according to FactSet data.
From The Wall Street Journal • May 7, 2026
The company’s shares are trading below book value despite gaining about 24% year to date.
From The Wall Street Journal • Apr. 28, 2026
As the stock has risen, so has the valuation, particularly relative to tangible book value, a key measure of shareholder equity and financial strength.
From Barron's • Apr. 15, 2026
When two partners divide up the profits of a business between them they assign a notional book value to the stock in hand.
From "The Invention of Science" by David Wootton
Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023
Idioms from The American Heritage® Idioms Dictionary copyright © 2002, 2001, 1995 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.
