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

At the same time, publicly traded business development companies, or BDCs, are trading at discounts of 25% or more to their stated book value, implying skepticism about the true value of their loan portfolios.

From Barron's

The company now is valued at almost three times book value and 15 times projected 2026 earnings.

From Barron's

The index provider scores companies in the S&P 500 by value factors, including ratios of book value, earnings and sales to price.

From MarketWatch

Net profit was below expectations and shareholders’ fund aligned with views but the beat in contractual service margin supports an overall narrative of building book value, he notes.

From The Wall Street Journal

There are endless ways to value stocks, including: multiples of sales; net income; earnings before interest, taxes, depreciation, and amortization, or Ebitda; and book value.

From Barron's