• book value

: 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) =

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

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 =

: The total value of a company’s assets minus its total liabilities. This figure is typically found on the balance sheet as shareholders' equity .