Sleep Number (FRA:SL2) Book Value per Share: €-23.51 (As of Mar. 2026)

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FRA:SL2 Sleep Number Corp FRA:SL2
53 GF Score
Price €0.13
GF Value €47.02
Valuation Possible Value Trap
! 8 Warning Signs
View Full Analysis

What is Sleep Number Book Value per Share?

Sleep Number FRA:SL2 53 Book Value per Share is €-23.51 as of Mar. 2026. GuruFocus rates FRA:SL2 with a GF Score™ of 53/100 and a GF Value™ of €47.02 (Possible Value Trap). The stock has 8 warning signs investors should review.

Sleep Number's book value per share for the quarter that ended in Mar. 2026 was €-23.51.

During the past 3 years, the average Book Value Per Share Growth Rate was -8.30% per year. During the past 5 years, the average Book Value Per Share Growth Rate was -17.00% 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 Sleep Number was 105.00% per year. The lowest was -74.10% per year. And the median was -3.05% per year.

Sleep Number's current price is €0.13. Its book value per share for the quarter that ended in Mar. 2026 was €-23.51. Hence, today's PB Ratio of Sleep Number is .

During the past 13 years, the highest P/B Ratio of Sleep Number was 35.88. The lowest was 4.85. And the median was 10.58.


Sleep Number  (FRA:SL2) 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.


Sleep Number Book Value per Share Related Terms


Sleep Number Book Value per Share Historical Data

* Premium members only.

The historical data trend for Sleep Number'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.

Sleep Number Book Value per Share Chart

Sleep Number Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only -16.58 -18.79 -18.23 -19.26 -21.61

Sleep Number Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -18.65 -18.30 -19.49 -21.61 -23.51

FRA:SL2 vs LBRA, LUVU, SN: Book Value per Share Comparison

For the Furnishings, Fixtures & Appliances subindustry, Sleep Number'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.


Sleep Number PB Ratio vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Sleep Number's PB Ratio distribution charts can be found below:

* The bar in red indicates where Sleep Number's PB Ratio falls into.


FRA:SL2
53GF Score
Sleep Number Corp FRA:SL2
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sleep Number Book Value per Share Calculation

Sleep Number's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(-494-0)/23
=-21.61

Sleep Number's Book Value Per Share for the quarter that ended in Mar. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(-542-0)/23
=-23.50

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of €-23.51 mean?
Sleep Number (FRA:SL2) has a Book Value per Share of €-23.51 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Sleep Number and its competitors.
Is Sleep Number's Book Value per Share too high?
Sleep Number's current Book Value per Share is €-23.51. Overall, Sleep Number has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sleep Number's Book Value per Share compare to LBRA and LUVU?
Sleep Number's Book Value per Share of €-23.51 can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Book Value per Share depends on the Furnishings, Fixtures & Appliances 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 Sleep Number and its competitors. Sleep Number's current Book Value per Share is €-23.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sleep Number stock overvalued right now?
Based on GuruFocus' analysis, Sleep Number (FRA:SL2) is currently considered Possible Value Trap. The stock's GF Value™ is €47.02, compared to a current price of €0.13 — trading 99.7% below its estimated fair value. The current Book Value per Share is €-23.51. Sleep Number's overall GF Score™ is 53/100 with 8 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 Sleep Number (FRA:SL2), the current Book Value per Share is €-23.51 as of Mar. 2026. 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 Sleep Number (FRA:SL2) Overvalued in 2026?

Based on GuruFocus' analysis, Sleep Number stock appears to be undervalued. The current stock price of €0.13 is trading 99.7% below its estimated GF Value™ of €47.02. GuruFocus considers Sleep Number to be Possible Value Trap.

Key valuation signals for FRA:SL2:

  • Book Value per Share: €-23.51
  • GF Value™: €47.02 vs. price of €0.13 (99.7% below fair value)
  • GF Score™: 53/100 with 8 warning signs

No single metric tells the full story. See the FRA:SL2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sleep Number Business Description

Other Exchanges SNBR:USA
Address 1001 Third Avenue South, Minneapolis, MN, USA, 55404
Sleep Number Corp is a designer, manufacturer, marketer, and retailer, which allows it to offer consumers high-quality, individualized sleep solutions and services. It also offers FlextFit adjustable bases, and Sleep Number pillows, sheets, and other bedding products. The company generates revenue by marketing its innovations directly to new and existing customers and selling products through its Stores, Online, Phone, Chat (Total Retail), and Other. It focuses on personalized sleep wellness, with mattresses designed to evolve with each sleeper to help them feel and perform well, featuring adjustable firmness, pressure-relieving support, and temperature-balancing comfort built into every mattress. Its products include mattresses, bundles, bedding, pillows, and furniture.
53GF Score

Get the complete analysis for FRA:SL2

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€0.13
Price
€47.02
GF Value