Tower Semiconductor (FRA:TOW) Book Value per Share: €22.91 (As of Mar. 2026)

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FRA:TOW Tower Semiconductor Ltd FRA:TOW
70 GF Score
Price €216.00
GF Value €50.34
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is Tower Semiconductor Book Value per Share?

Tower Semiconductor FRA:TOW +6.93% 70 Book Value per Share is €22.91 as of Mar. 2026. GuruFocus rates FRA:TOW with a GF Score™ of 70/100 and a GF Value™ of €50.34 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Tower Semiconductor's book value per share for the quarter that ended in Mar. 2026 was €22.91.

During the past 12 months, Tower Semiconductor's average Book Value Per Share Growth Rate was 9.00% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 14.70% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 15.00% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 15.80% 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 Tower Semiconductor was 43.90% per year. The lowest was -48.00% per year. And the median was -1.70% per year.

Tower Semiconductor's current price is €216.00. Its book value per share for the quarter that ended in Mar. 2026 was €22.91. Hence, today's PB Ratio of Tower Semiconductor is 9.43.

During the past 13 years, the highest P/B Ratio of Tower Semiconductor was 10.40. The lowest was 1.35. And the median was 2.36.


Tower Semiconductor  (FRA:TOW) 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.


Tower Semiconductor Book Value per Share Related Terms


Tower Semiconductor Book Value per Share Historical Data

* Premium members only.

The historical data trend for Tower Semiconductor'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.

Tower Semiconductor Book Value per Share Chart

Tower Semiconductor 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 13.30 16.24 20.13 22.72 22.15

Tower Semiconductor 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 22.47 21.61 21.62 22.15 22.91

FRA:TOW vs NVDA, AVGO, MU: Book Value per Share Comparison

For the Semiconductors subindustry, Tower Semiconductor'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.


Tower Semiconductor PB Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Tower Semiconductor's PB Ratio distribution charts can be found below:

* The bar in red indicates where Tower Semiconductor's PB Ratio falls into.


FRA:TOW
70GF Score
Tower Semiconductor Ltd FRA:TOW
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tower Semiconductor Book Value per Share Calculation

Tower Semiconductor'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)
=(2,493-0)/113
=22.15

Tower Semiconductor'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)
=(2,585-0)/113
=22.91

* 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 €22.91 mean?
Tower Semiconductor (FRA:TOW) has a Book Value per Share of €22.91 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Tower Semiconductor and its competitors.
Is Tower Semiconductor's Book Value per Share too high?
Tower Semiconductor's current Book Value per Share is €22.91. Overall, Tower Semiconductor has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tower Semiconductor's Book Value per Share compare to NVDA and AVGO?
Tower Semiconductor's Book Value per Share of €22.91 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Book Value per Share depends on the Semiconductors 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 Tower Semiconductor and its competitors. Tower Semiconductor's current Book Value per Share is €22.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tower Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Tower Semiconductor (FRA:TOW) is currently considered Significantly Overvalued. The stock's GF Value™ is €50.34, compared to a current price of €216.00 — trading 329.1% above its estimated fair value. The current Book Value per Share is €22.91. Tower Semiconductor's overall GF Score™ is 70/100 with 1 warning sign 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 Tower Semiconductor (FRA:TOW), the current Book Value per Share is €22.91 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 Tower Semiconductor (FRA:TOW) Overvalued in 2026?

Based on GuruFocus' analysis, Tower Semiconductor stock appears to be overvalued. The current stock price of €216.00 is trading 329.1% above its estimated GF Value™ of €50.34. GuruFocus considers Tower Semiconductor to be Significantly Overvalued.

Key valuation signals for FRA:TOW:

  • Book Value per Share: €22.91
  • GF Value™: €50.34 vs. price of €216.00 (329.1% above fair value)
  • GF Score™: 70/100 with 1 warning sign

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


Tower Semiconductor Business Description

Address 20 Shaul Amor Avenue, P.O. Box 619, Ramat Gavriel Industrial Park, Migdal Haemek, ISR, 2310502
Tower Semiconductor Ltd is a pure-play specialty foundry that manufactures semiconductors. As a pure-play foundry, it focuses on producing integrated circuits (ICs) based on the design specifications of customers. The company's line of integrated circuits is incorporated into markets, including consumer electronics, personal computers, communications, automotive, and industrial and medical device products. It produces ICs alongside wholly-owned subsidiaries through fabrication facilities located in Japan. The company has a geographical presence in the USA, Japan, Asia (other than Japan), and Europe.
70GF Score

Get the complete analysis for FRA:TOW

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

€216.00
Price
€50.34
GF Value