Liquidation Value Analysis

Estimates what a company would be worth if its assets were sold and its liabilities settled. Total assets, total liabilities, shareholders equity, goodwill and intangibles and share count come from the filings, and you apply your own recovery haircuts by asset class before subtracting debt, since inventory and receivables rarely realize book value.

The result is shown per share against market capitalization, which is the comparison deep value work turns on. Sector labels flag the cases where intangibles carry most of the book and the exercise means less.