Price-to-Book (P/B) Ratio

Price-to-Book (P/B) Ratio

Investors use several metrics to determine whether purchasing stocks of a company will suffice their investment objectives or not. One such metric is the Price-to-Book value ratio (P/B Ratio).

ЁЯУШ What Is the Price-to-Book (P/B) Ratio?

The P/B ratio represents the relationship between the market value (capitalization) of an organization and the book value of its equity (assets - liabilities).

It is commonly used by value investors to identify undervalued or overvalued stocks.

ЁЯУР Formula for Price-to-Book Ratio

P/B Ratio = Market Price per Share ÷ Book Value per Share

Alternatively:

  • Market Capitalization ÷ Book Value of Assets
  • Where Book Value of Assets = Total Assets – Total Liabilities

ЁЯУК Example Calculation

Suppose Company JOE has:

  • Market Price per Share: ₹95
  • Outstanding Shares: 1000
  • Total Assets: ₹5,20,000
  • Total Liabilities: ₹4,10,000

Book Value = ₹5,20,000 - ₹4,10,000 = ₹1,10,000

Book Value per Share = ₹1,10,000 ÷ 1000 = ₹110

P/B Ratio = ₹95 ÷ ₹110 = 0.86

ЁЯФН Interpretation

A P/B ratio below 1 often indicates that a stock is undervalued. However, this can also signal financial distress if asset values are overstated.

✅ What Is a "Good" P/B Ratio?

A P/B ratio of 1 to 3 is typical. A ratio below 1 may indicate undervaluation but should be confirmed with other metrics such as Return on Equity (ROE).

⚠️ Limitations

Tech companies with high intangible assets may show lower book values, making P/B less reliable. Compare only within similar industries.

ЁЯУМ P/B Ratio vs ROE

ROE measures profitability relative to equity. Combined with P/B, it provides a clearer view of valuation and growth prospects.

❓ FAQs

How to Calculate Price-to-Book Ratio?

Use: P/B = Market Price per Share ÷ Book Value per Share.

What Is a Good P/B Ratio?

Generally, a P/B below 1 suggests undervaluation, while 1-3 is considered normal.

Why Is the P/B Ratio Important?

It helps identify undervalued stocks and supports value investing decisions.


ЁЯФв Try the Interactive P/B Ratio Calculator

P/B Ratio Calculator

Auto-calculates Book Value per Share from Assets, Liabilities & Shares!


ЁЯУС Auto Book Value:

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