Book Value Book Value
A company's net assets — total assets minus total liabilities. कंपनी की net assets — कुल assets में से कुल liabilities घटाने पर जो बचे।
Book value is what shareholders would theoretically receive if the company sold all its assets and paid off every liability: Book Value = Total Assets − Total Liabilities. Divided by shares outstanding, it gives book value per share — the denominator in the P/B ratio. If an NSE-listed company holds ₹5,000 crore in assets and owes ₹3,000 crore, its book value is ₹2,000 crore. Book value is a balance-sheet figure and may understate the true worth of asset-light businesses with strong brands or IP.
Book value वह रकम है जो shareholders को theoretically मिले अगर कंपनी सभी assets बेचकर हर liability चुका दे: Book Value = Total Assets − Total Liabilities. इसे shares outstanding से भाग देने पर book value per share मिलती है — जो P/B ratio का denominator है। अगर NSE-listed किसी कंपनी के पास ₹5,000 crore assets हैं और ₹3,000 crore देनदारियाँ हैं, तो उसकी book value ₹2,000 crore है। Book value एक balance-sheet figure है और strong brand या IP वाली asset-light businesses की असली value को कम आँक सकती है।