Price & Value

Book Value: Definition

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Simple Definition

What a company would be worth if it sold everything and paid all debts.

Why It Matters

Book value is a company's net worth on paper - total assets minus total liabilities. If a stock trades below book value, you're theoretically buying $1 of assets for less than $1. Value investors like Benjamin Graham (Warren Buffett's mentor) loved buying below book value. But beware: some assets (like a failing factory) may be worth less than stated.

Key Points

  • Price-to-Book ratio (P/B) = Stock Price ÷ Book Value per Share. Below 1.0 might signal undervaluation
  • Tech companies often have high P/B ratios because their value is in intangibles (software, brands) not physical assets
  • Banks and insurance companies are often valued using P/B because their assets (loans, investments) are closer to true value

Related Terms

Common Questions

What a company would be worth if it sold everything and paid all debts. Book value is a company's net worth on paper - total assets minus total liabilities. If a stock trades below book value, you're theoretically buying $1 of assets for less than $1.

Book value is a company's net worth on paper - total assets minus total liabilities. If a stock trades below book value, you're theoretically buying $1 of assets for less than $1. Value investors like Benjamin Graham (Warren Buffett's mentor) loved buying below book value. But beware: some assets (like a failing factory) may be worth less than stated.

Price-to-Book ratio (P/B) = Stock Price ÷ Book Value per Share. Below 1.0 might signal undervaluation

Tech companies often have high P/B ratios because their value is in intangibles (software, brands) not physical assets

Banks and insurance companies are often valued using P/B because their assets (loans, investments) are closer to true value