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.
However, it commands a premium at three times tangible book value, which excludes intangible assets such as goodwill.
From The Wall Street Journal ● Jul. 15, 2026
Value stocks tend to trade lower than growth stocks relative to book value, earnings or revenue.
From MarketWatch ● Jul. 1, 2026
Micron shares currently trade at 19.9 times book value.
From MarketWatch ● Jun. 26, 2026
In the case of book value, it now needs so many adjustments as to be virtually useless.
From The Wall Street Journal ● Jun. 21, 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.
