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.
The table also includes ratios of price to tangible book value, which is book value net of intangible assets, such as goodwill and loan servicing rights.
From MarketWatch ● Oct. 11, 2026
Multiples of earnings, sales, book value and cash flow are unusually high.
From The Wall Street Journal ● Sep. 23, 2026
Holden said bank stocks are trading at about 16 times expected earnings, well above a 10-year historical average of 10.8 times, and at 2.6 times book value compared with a historical average of 1.7 times.
From The Wall Street Journal ● Aug. 24, 2026
Smaller builders are trading near or below book value, and all have relatively small market capitalizations.
From Barron's ● Aug. 16, 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
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