Book value is the net asset value of a company as recorded on its balance sheet — total assets minus total liabilities. Per share book value is obtained by dividing by shares outstanding. It represents the accounting value of equity and is a reference point in stock valuation.
A company with $5B in assets and $3B in liabilities has a book value of $2B. With 100M shares outstanding, book value per share is $20. If the stock trades at $60, the P/B ratio is 3x — reflecting the premium the market assigns above accounting values in stock valuation.
Book value anchors Graham-style stock valuation and is essential for valuing asset-heavy businesses. The difference between intrinsic value and book value reveals how much of a company's worth comes from intangible competitive advantages rather than hard assets.
Book value per share is displayed as a reference metric when you load a ticker in MiniValuator, providing balance-sheet context alongside the DCF-derived stock valuation.
Pronto para aplicar este conceito? Experimente a Calculadora DCF do MiniValuator — calcule o valor intrínseco de qualquer ação americana em menos de 60 segundos.
