Q-ratio

[ kyoo-rey-shoh, -shee-oh ]
/ ˈkyuˌreɪ ʃoʊ, -ʃiˌoʊ /

noun

the ratio of the total market value of a corporation's physical assets, as existing plants and equipment, to the cost of replacing these assets.
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2019