book value

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.

book value

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

Word History and Origins

Origin of book value¹

First recorded in 1895–1900

Example Sentences

Value stocks are generally considered to be those of slower-growing mature companies that trade at relatively low valuations to expected earnings or book value.

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Growth in book value, or shareholder equity, could support Berkshire stock because the shares long have tracked gains in that metric.

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The total book value of gold as an asset on the U.S. government’s balance sheet is $11 billion, as the result of a statutory price of $42.22 an ounce set in 1973.

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Also, four of these — S&P 500 market cap to GDP, price to book value, price to operating cash flow and enterprise value to sales — have never been higher.

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Big builders are trading around 1.8 times book value, he noted.

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