Book Value:

Book Value represents the amount an investor or stockholder would get on each share holded in case of company’s liquidation. Every company possesses a certain amount of assets, but the whole amount of assets the company is possessing might not be its own integral capital. There might be debts, liabilities etc., upon the company. Thus, the formula of 'Book value' is- (Entire Assets of a Company - Liabilities and Debts) / Total Number of Shares.