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  2. P/B ratio - Wikipedia

    en.wikipedia.org/wiki/P/B_ratio

    The price-to-book ratio, or P/B ratio, (also PBR) is a financial ratio used to compare a company's current market value to its book value (where book value is the value of all assets minus liabilities owned by a company). The calculation can be performed in two ways, but the result should be the same.

  3. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    Book value is used in the financial ratio price/book. It is a valuation metric that sets the floor for stock prices under a worst-case scenario. When a business is liquidated, the book value is what may be left over for the owners after all the debts are paid.

  4. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    From the prices, one calculates price multiples such as the price-to-earnings or price-to-book ratios—one or more of which used to value the firm. For example, the average price-to-earnings multiple of the guideline companies is applied to the subject firm's earnings to estimate its value. Many price multiples can be calculated.

  5. Valuation using multiples - Wikipedia

    en.wikipedia.org/wiki/Valuation_using_multiples

    The price-to-book ratio (P/B) is a commonly used benchmark comparing market value to the accounting book value of the firm's assets. The price/sales ratio and EV/sales ratios measure value relative to sales. These multiples must be used with caution as both sales and book values are less likely to be value drivers than earnings.

  6. Graham number - Wikipedia

    en.wikipedia.org/wiki/Graham_number

    The Number represents the geometric mean of the maximum that one would pay based on earnings and based on book value. Graham writes: [2] Current price should not be more than 1 1 ⁄ 2 times the book value last reported. However a multiplier of earnings below 15 could justify a correspondingly higher multiplier of assets. As a rule of thumb we ...

  7. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Simple example If an investor owns 10 shares of a stock purchased for $4 per share, and that stock now trades at $6, the "mark-to-market" value of the shares is equal to (10 shares * $6), or $60, whereas the book value might (depending on the accounting principles used) equal only $40.

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  9. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The difference between the $8 and $24 is $16B in write-up-- the values of the net identifiable assets are in effect increased to 3 times the value reported on the original balance sheet. The difference between the $24B and $30B is $6B in goodwill acquired through the transaction—the excess of the purchase price paid over the FV of the net ...

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