Price to Tangible Book Value
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The Price to Tangible Book Value ratio (PTBV) expresses share price as a proportion of the company's tangible book value reported on the company's balance sheet. Tangible book value is calculated by subtracting intangible assets (intellectual property, patents, goodwill etc.) from the company's book value.
Theoretically, PTBV represents the amount of money that shareholders would receive for each share owned if the company were to liquidate its operations. A higher PTBV indicates a higher level of risk due to increased potential for share price losses.
Formula
PTBV = Share Price / [(Tangible Book Value - Book Value of Preferred Stock)/Common Shares Outstanding]
Related Terms
Price, Price to Book Ratio, Price to Sales Ratio, Tangible Book Value, Valuation