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.
Goldman is valued at three times book value, near its high over the past 20 years, and for over three times tangible book value, a conservative measure of shareholder equity.
From Barron's • Jun. 5, 2026
After the rally, they remain cheap at 1.2 times book value and 10 times forward earnings.
From The Wall Street Journal • Jun. 4, 2026
Its shares were roughly equal to book value when Berkshire disclosed its stake.
From The Wall Street Journal • Jun. 4, 2026
Berkshire is paying about 1.1 times book value and nine times trailing earnings per share—both low valuations for a well-run Sunbelt home builder.
From Barron's • Jun. 1, 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.
