Book Value Calculator
This calculator offers three linked methods for evaluating book value: Net Book Value (NBV) for individual assets, Book Value per Share (BVPS) for equity attribution, and the Price-to-Book (P/B) ratio that compares market price to accounting book value.
Use the inputs to compute carrying amounts and per-share measures. The tool is intended for informational and planning purposes and does not replace audited financial statements or professional valuation advice.
Governance
Record c0f1f68a8937 • Reviewed by Fidamen Standards Committee
Calculates the carrying amount of an asset after accumulated depreciation and impairments.
Inputs
Results
Net Book Value (NBV)
$0.00
| Output | Value | Unit |
|---|---|---|
| Net Book Value (NBV) | $0.00 | USD |
Visualization
Methodology
Net Book Value is the asset historical cost less accumulated depreciation and any impairment losses. This aligns with common accounting practice for carrying amounts under accrual accounting frameworks.
Book Value per Share divides shareholders' equity by shares outstanding to estimate the accounting value attributable to each common share. For corporate reporting, adjustments (for preferred shares, minority interests, or revaluations) should be applied outside this basic calculation.
Price-to-Book ratio compares the market price per share with BVPS. A P/B below 1 can indicate the market values the firm below its accounting equity, but interpretation requires context including intangible assets, off-balance sheet items, and accounting policy differences.
Key takeaways
Use NBV for individual asset carrying amounts, BVPS for equity per-share accounting value, and P/B for market-to-accounting comparison.
Validate inputs against source documents and apply professional judgment for company-specific adjustments. Follow established quality and measurement standards when using results for decisions.
F.A.Q.
What should I do if shares outstanding is zero or very small?
If shares outstanding is zero the BVPS and P/B calculations are undefined. Ensure shares outstanding is a positive number. For very small floats, consider using fully diluted shares or consult financial reporting for the correct share base.
How accurate are the results?
The calculator performs arithmetic based on your inputs. Accuracy depends on the correctness and completeness of those inputs. This tool does not fetch market or accounting data and does not apply company-specific adjustments. For audit-grade figures, reconcile with source accounting systems and apply professional controls consistent with quality standards.
Can this calculator replace formal valuations or audited statements?
No. The outputs are estimates based on provided inputs and simple formulas. Formal valuations and audited financial statements require independent procedures, judgment, and disclosures beyond the scope of this tool.
What controls do you recommend to ensure reliable use?
Use documented input sources, peer review of key assumptions, and version control for data. Where results feed decisions, apply independent verification consistent with ISO 9001 quality management practices and evidence-based controls aligned with NIST guidance on measurement assurance.
Sources & citations
- NIST — Guide to Ensuring Measurement and Data Quality — https://www.nist.gov
- ISO — Standards for Quality Management (ISO 9001) — https://www.iso.org
- IEEE — Standards and best practices for measurement and instrumentation — https://www.ieee.org
- OSHA — Workplace and operational safety considerations (controls and procedures) — https://www.osha.gov
- CFA Institute — Equity Valuation Standards — https://rpc.cfainstitute.org/
- FASB ASC 820 — Fair Value Measurement — https://www.fasb.org/
- AICPA — Valuation Services — https://www.aicpa-cima.com/
Further resources
Versioning & Change Control
Audit record (versions, QA runs, reviewer sign-off, and evidence).
Record ID: c0f1f68a8937What changed (latest)
v1.0.0 • 2025-11-12 • MINOR
Initial publication and governance baseline.
Why: Published with reviewed formulas, unit definitions, and UX controls.
Public QA status
PASS — golden 25 + edge 120
Last run: 2026-01-23 • Run: golden-edge-2026-01-23
Versioning & Change Control
Audit record (versions, QA runs, reviewer sign-off, and evidence).
What changed (latest)
v1.0.0 • 2025-11-12 • MINOR
Initial publication and governance baseline.
Why: Published with reviewed formulas, unit definitions, and UX controls.
Public QA status
PASS — golden 25 + edge 120
Last run: 2026-01-23 • Run: golden-edge-2026-01-23
Engine
v1.0.0
Data
Baseline (no external datasets)
Content
v1.0.0
UI
v1.0.0
Governance
Last updated: Nov 12, 2025
Reviewed by: Fidamen Standards Committee (Review board)
Credentials: Internal QA
Risk level: low
Reviewer profile (entity)
Fidamen Standards Committee
Review board
Internal QA
Entity ID: https://fidamen.com/reviewers/fidamen-standards-committee#person
Semantic versioning
- MAJOR: Calculation outputs can change for the same inputs (formula, rounding policy, assumptions).
- MINOR: New features or fields that do not change existing outputs for the same inputs.
- PATCH: Bug fixes, copy edits, or accessibility changes that do not change intended outputs except for previously incorrect cases.
Review protocol
- Verify formulas and unit definitions against primary standards or datasets.
- Run golden-case regression suite and edge-case suite.
- Record reviewer sign-off with credentials and scope.
- Document assumptions, limitations, and jurisdiction applicability.
Assumptions & limitations
- Uses exact unit definitions from the Fidamen conversion library.
- Internal calculations use double precision; display rounding follows the unit's configured decimal places.
- Not a substitute for calibrated instruments in regulated contexts.
- Jurisdiction-specific rules may require official guidance.
Change log
v1.0.0 • 2025-11-12 • MINOR
Initial publication and governance baseline.
Why: Published with reviewed formulas, unit definitions, and UX controls.
Areas: engine, content, ui • Reviewer: Fidamen Standards Committee • Entry ID: 2eb0bbf5a5a0