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Li Ning Co's book value per share for the quarter that ended in Dec. 2025 was €32.84.
During the past 12 months, Li Ning Co's average Book Value Per Share Growth Rate was 10.60% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 5.10% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 17.20% per year.
During the past 10 years, the average Book Value Per Share Growth Rate was 22.80% per year.
Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.
During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Li Ning Co was 47.90% per year. The lowest was -25.00% per year. And the median was 15.10% per year.
Li Ning Co's current price is €39.40. Its book value per share for the quarter that ended in Dec. 2025 was €32.84. Hence, today's PB Ratio of Li Ning Co is 1.20.
During the past 13 years, the highest P/B Ratio of Li Ning Co was 25.20. The lowest was 1.20. And the median was 3.13.
Good Sign:
Li Ning Co Ltd stock PB Ratio (=1.2) is close to 10-year low of 1.2.
Li Ning Co (FRA:LNL) Book Value per Share Explanation
Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.
For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.
Li Ning Co Book Value per Share Related Terms
Li Ning Co Book Value per Share Historical Data
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The historical data trend for Li Ning Co's Book Value per Share can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
FRA:LNL vs AS, HAS, LTH: Book Value per Share Comparison
For the Leisure subindustry, Li Ning Co's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Li Ning Co PB Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Li Ning Co's PB Ratio distribution charts can be found below:
* The bar in red indicates where Li Ning Co's PB Ratio falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Li Ning Co (FRA:LNL) has a Book Value per Share of €32.84 as of Dec. 2025. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Li Ning Co and its competitors.
Is Li Ning Co's Book Value per Share too high?
Li Ning Co's current Book Value per Share is €32.84. Overall, Li Ning Co has a GF Score™ of 98/100, reflecting its overall financial health beyond just this single metric.
How does Li Ning Co's Book Value per Share compare to AS and HAS?
Li Ning Co's Book Value per Share of €32.84 can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Travel & Leisure company?
A good Book Value per Share depends on the Travel & Leisure industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Li Ning Co and its competitors. Li Ning Co's current Book Value per Share is €32.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Li Ning Co stock overvalued right now?
Li Ning Co (FRA:LNL) has a current Book Value per Share of €32.84. The stock's GF Value™ is €54.50, compared to a current price of €39.40 — trading 27.7% below its estimated fair value. The current Book Value per Share is €32.84. Li Ning Co's overall GF Score™ is 98/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Li Ning Co (FRA:LNL), the current Book Value per Share is €32.84 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Li Ning Co (FRA:LNL) Overvalued in 2026?
Based on GuruFocus' analysis, Li Ning Co stock appears to be undervalued.
The current stock price of €39.40 is trading 27.7% below its estimated GF Value™ of €54.50.
Key valuation signals for FRA:LNL:
Book Value per Share: €32.84
GF Value™: €54.50 vs. price of €39.40 (27.7% below fair value)
No single metric tells the full story. See the FRA:LNL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Established in 1989, Li Ning is one of the largest sportswear companies in China. Headquartered in Beijing, Li Ning mainly sells professional and leisure footwear and apparel under the Li Ning brand. Despite having a single-brand strategy, Li Ning launched multiple sub-brands (such as China Li Ning and Li Ning 1990) to appeal to different demographics. As of the end of 2024, the company had 7,585 stores in China, of which 1,297 were directly operated, and the rest franchised.
98GF Score
Get the complete analysis for FRA:LNL
Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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