Plain-English definitions, reviewed by an independent investor

P/B Ratio (Price-to-Book)

P/B compares a stock’s price with the accounting value of its net assets per share.

P/B compares a stock’s price with the accounting value of its net assets per share.

P/B = Share Price ÷ Book Value per Share

Why it matters

It helps spot stocks trading below the value of their tangible assets.

Common confusion

Book value understates intangibles like brands and software, so P/B fits asset-heavy firms best.

Definitions reviewed by the Investing Glossary editorial team.

Frequently Asked Questions

What is a low P/B?

Below 1 can mean the market prices the company under its book assets, though reasons vary.

When is P/B useless?

For service or tech firms with few tangible assets, book value says little.

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