In finance and accounting, represents the net worth of an asset or a company according to its financial statements. It is a historical measure that reflects the value of what is owned after all obligations are settled. Core Definitions
Market Price per ShareBook Value per Sharethe fraction with numerator Market Price per Share and denominator Book Value per Share end-fraction Book Value vs. Market Value Book Value: Definition, Meaning, Formula, and Examples book value
: The total value of a company’s assets minus its total liabilities. This figure is typically found on the balance sheet as shareholders' equity . In finance and accounting, represents the net worth
: A more conservative version that excludes intangible assets like goodwill, patents, or brand names to focus on physical and liquid assets. Key Formulas Total Book Value = Book Value Per Share (BVPS) = Market Value Book Value: Definition, Meaning, Formula, and
Total Shareholders′ Equity−Preferred StockTotal Common Shares Outstandingthe fraction with numerator Total Shareholders prime Equity minus Preferred Stock and denominator Total Common Shares Outstanding end-fraction =
: Also known as carrying value , it is the original cost of an asset minus accumulated depreciation, amortization, or impairment.