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

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

His new $50 target price has the stock trading at about twice its book value, “still a huge discount to TSMC,” he wrote.

From MarketWatch

It is considering another, though: valuing stock transfers at a flat 0.8 times book value for tax purposes.

From Barron's

The reported write-down represents more than 40% of Ford’s total company book value, they add.

From The Wall Street Journal