book value

American  

noun

1. the value of a business, property, etc., as stated in a book of accounts (market value ).

2. total assets minus all liabilities; net worth.

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book value British  

noun

1. the value of an asset of a business according to its books

2. 1. the net capital value of an enterprise as shown by the excess of book assets over book liabilities

   2. 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

Berkshire stock has traded between 1.3 and 1.8 times book value in recent years, peaking just before last year’s annual meeting.

From Barron's

The price/tangible book ratios are Friday’s closing share prices divided by tangible book value per share, based on Sept. 30 reports.

From MarketWatch

But arguments can be made that at least some of those “big six” banks are trading at high valuations relative to earnings and tangible book value.

From MarketWatch

That might hardly seem like an achievement when JPMorgan Chase trades at over 2 times book value.

From The Wall Street Journal

Valuations ratios that are analyzed include price/earnings, price to book value and dividend yield.

From MarketWatch