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

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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If the favorable outlook pans out, some investors expect that the stock can trade at book value or higher over the coming year.

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Those tactics included secretly cornering slivers of the financial markets and “watering” stock—defrauding investors by issuing shares well above their book value.

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The Trump Organization has previously said it spent around £100m on the Aberdeenshire golf resort but its latest accounts show the facility has a net book value of £33.2m and 81 employees.

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