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Free financial calculator

Asset-Based Value Calculator

What is left per share when you net assets against liabilities?

Inputs

Total assets

Also called: Balance sheet total

Where to find it: Balance sheet, sum of the asset side (= sum of liabilities + equity).

How to derive: Current assets + non-current assets (everything the company owns).

Total assets

Also called: Balance sheet total

Where to find it: Balance sheet, sum of the asset side (= sum of liabilities + equity).

How to derive: Current assets + non-current assets (everything the company owns).

Total liabilities

Also called: Total debt + payables

Where to find it: Balance sheet, sum of all liabilities (excluding equity).

How to derive: Total assets − shareholder equity.

Shares outstanding

Also called: Share count

Where to find it: Stock overview page or balance-sheet notes.

How to derive: Market cap ÷ share price (as a rough check).

Share price

Also called: Stock price, market price

Where to find it: Any finance site (Google/Yahoo Finance) — the current trading price per share.

How to derive: Set by the market; just enter the current price per share.

Result, live

NAV per share
Tangible NAV
Price/NAV

Asset value is the floor for asset-heavy firms (real estate, industrials) - systematically too low for software/brand businesses.

Asset-based value simply asks: what would be left if the company sold every asset today and paid off every debt? This calculator nets liabilities against assets and divides by the share count — book value per share as a hard valuation floor.

How the formula works

The net asset value (NAV) is total assets minus liabilities. The tangible NAV also strips out goodwill and intangibles — more conservative, since those fetch little in a crisis:

NAV per share = (assets − liabilities) ÷ shares
Tangible NAV = (assets − intangibles − liabilities) ÷ shares

Example: assets $12,000m, liabilities $7,000m, 300m shares → NAV = 5,000 ÷ 300 = $16.67. Removing $2,500m of intangibles leaves $8.33 tangible value.

How to read the result

The key number is price/NAV — how much you pay per euro of book value:

  • Below 1.0 — you buy below asset value; a classic value signal.
  • 1.0 to 2.0 — the normal range for healthy firms.
  • Above 2.0 — the market pays mainly for future earnings, not for the substance.

Tangible NAV is the more cautious reference — if the price sits below it, the downside buffer is especially large.

What to watch out for

Asset value doesn't fit every company:

  • Book values are historical. Property is often carried too low, ageing machinery too high.
  • Too low for software and brands. Their worth sits in intangibles, not on the balance sheet.
  • Ideal for asset-heavy stocks. Real estate, holding companies, industrials — there the substance is tangible.

Frequently asked questions

What is the difference between NAV and tangible NAV?
NAV is assets minus liabilities. Tangible NAV additionally removes goodwill and intangibles — it shows what is left without balance-sheet items of questionable resale value.
Is a stock below book value automatically cheap?
Not necessarily. Sometimes the assets are carried too high or the business burns capital. A price below NAV is a reason to look closer, not a buy signal on its own.
Where do I get total assets and liabilities?
From the balance sheet in the annual report. In our Fair Value Calculator, asset and book values are already computed for 35,000+ stocks — no digging through reports required.