net value refers to the balance after deducting the accumulated depreciation amount of fixed assets from the original value or replacement full value of fixed assets. The depreciated value reflects the existing value of fixed assets after wear and tear, and the actual amount of funds occupied; Compared with the original value of fixed assets, it shows the old and new degree of existing fixed assets and the general situation of its efficiency in dealing with the people.

: total net stock value = company capital+statutory reserve fund+capital reserve fund+special reserve fund+accumulated surplus-accumulated loss. The total net value of a stock (the total amount gained by shareholders in the changes of market economy after purchasing the stock at the time of issuance) is an important basis for the company to choose the issuance method and determine the issuance price when issuing shares, and it is also the main parameter of investment analysis.

the net stock value represents the own funds and rights and interests owned by shareholders. The net value of a stock is closely related to its true value and market value. Because the net value of stocks represents the operating and financial conditions of the company in the past years, it can be used as the main basis for measuring the true value of stocks. If the net value of a stock is high, it means that the company is in good financial condition, shareholders enjoy more rights and interests, and the stock has strong profitability in the future. The true value of the stock must be high and its market value will also rise. The opposite is the opposite. Compared with the true value and market value of stocks, the net value of stocks is more accurate and reliable, because the net value is calculated according to the existing financial statements, and the data based on it is quite specific, accurate and highly reliable; At the same time, the net value can clearly reflect the accumulated achievements of the company's operations over the years; The net value is still relatively fixed, and generally only changes when the year-end surplus is recorded or the company increases capital. Therefore, the net value of stocks has high authenticity, accuracy and stability, which can be used as an important basis for companies to choose the issuance method and determine the issuance price when issuing stocks, and is also the main parameter of investment analysis.

the net value is calculated through the company's financial statements, which is an accounting reflection of shareholders' equity, or the value of the company's own funds corresponding to the stock this year. Among many tools for basic analysis of stock investment, book value is one of the most common reference indicators, just like P/E ratio, P/B ratio and P/C ratio. Its calculation method is to add the registered capital of the company to various provident funds and accumulated surplus, which is commonly called shareholders' equity, and divide the net assets by the total share capital to be the net value per share. The book value of a stock is also the net assets of a joint-stock company.