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Price-to-Book (P/B) Ratio

Companies measure a company's market capitalization to its book value (net worth) using the price-to-book ratio (P/B ratio). It is determined by dividing the stock price per share by the book value per share of the company (BVPS). In order to determine an asset's book value, which is the same as its carrying value on the balance sheet, businesses net the asset against the asset's total cumulative depreciation. The weighted average price-to-book ratio of the companies in a portfolio is used to calculate the ratio.

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