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.
Intel trades at 5 times book value, compared to TSMC’s over 12 times, suggesting significant potential if its fab division becomes profitable.
From Barron's • May 14, 2026
Markel trades for about 1.2 times its March 31 book value of $1,450 per share—below its average of close to 1.4 times in the past few years—and for 13 times projected 2026 operating earnings.
From Barron's • May 8, 2026
Well-run specialty insurers like Berkley and RLI trade for 2.5 times book value, double Markel’s valuation.
From Barron's • May 8, 2026
Citigroup today trades at a roughly 30% premium to tangible book value, recently hitting its highest level since 2008, according to FactSet data.
From The Wall Street Journal • May 7, 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.
