Union Nacional De Empresas (XPTY:UNEM) Book Value per Share: $77.79 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XPTY:UNEM Union Nacional De Empresas SA XPTY:UNEM
93 GF Score
Price $26.99
GF Value $23.04
Valuation Modestly Overvalued
! 10 Warning Signs
View Full Analysis

What is Union Nacional De Empresas Book Value per Share?

Union Nacional De Empresas XPTY:UNEM 93 Book Value per Share is $77.79 as of Mar. 2026. GuruFocus rates XPTY:UNEM with a GF Score™ of 93/100 and a GF Value™ of $23.04 (Modestly Overvalued). The stock has 10 warning signs investors should review.

Union Nacional De Empresas's book value per share for the quarter that ended in Mar. 2026 was $77.79.

During the past 12 months, Union Nacional De Empresas's average Book Value Per Share Growth Rate was 15.30% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 8.20% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 6.30% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 4.80% 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 Union Nacional De Empresas was 15.50% per year. The lowest was 0.20% per year. And the median was 8.35% per year.

Union Nacional De Empresas's current price is $26.99. Its book value per share for the quarter that ended in Mar. 2026 was $77.79. Hence, today's PB Ratio of Union Nacional De Empresas is 0.35.

During the past 13 years, the highest P/B Ratio of Union Nacional De Empresas was 0.94. The lowest was 0.35. And the median was 0.64.

Good Sign:

Union Nacional De Empresas SA stock PB Ratio (=0.35) is close to 10-year low of 0.35.


Union Nacional De Empresas  (XPTY:UNEM) 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.


Union Nacional De Empresas Book Value per Share Related Terms


Union Nacional De Empresas Book Value per Share Historical Data

* Premium members only.

The historical data trend for Union Nacional De Empresas'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.

Union Nacional De Empresas Book Value per Share Chart

Union Nacional De Empresas 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 55.93 57.12 60.25 66.33 72.33

Union Nacional De Empresas 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 67.46 67.37 69.71 72.33 77.79

XPTY:UNEM vs HON, MMM: Book Value per Share Comparison

For the Conglomerates subindustry, Union Nacional De Empresas'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.


Union Nacional De Empresas PB Ratio vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Union Nacional De Empresas's PB Ratio distribution charts can be found below:

* The bar in red indicates where Union Nacional De Empresas's PB Ratio falls into.


XPTY:UNEM
93GF Score
Union Nacional De Empresas SA XPTY:UNEM
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Union Nacional De Empresas Book Value per Share Calculation

Union Nacional De Empresas'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)
=(392.67-0.00)/5.43
=72.33

Union Nacional De Empresas'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)
=(422.33-0.00)/5.43
=77.79

* 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 $77.79 mean?
Union Nacional De Empresas (XPTY:UNEM) has a Book Value per Share of $77.79 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Union Nacional De Empresas and its competitors.
Is Union Nacional De Empresas' Book Value per Share too high?
Union Nacional De Empresas' current Book Value per Share is $77.79. Overall, Union Nacional De Empresas has a GF Score™ of 93/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Union Nacional De Empresas' Book Value per Share compare to HON and MMM?
Union Nacional De Empresas' Book Value per Share of $77.79 can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Book Value per Share depends on the Conglomerates 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 Union Nacional De Empresas and its competitors. Union Nacional De Empresas's current Book Value per Share is $77.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Union Nacional De Empresas stock overvalued right now?
Based on GuruFocus' analysis, Union Nacional De Empresas (XPTY:UNEM) is currently considered Modestly Overvalued. The stock's GF Value™ is $23.04, compared to a current price of $26.99 — trading 17.1% above its estimated fair value. The current Book Value per Share is $77.79. Union Nacional De Empresas' overall GF Score™ is 93/100 with 10 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 Union Nacional De Empresas (XPTY:UNEM), the current Book Value per Share is $77.79 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 Union Nacional De Empresas (XPTY:UNEM) Overvalued in 2026?

Based on GuruFocus' analysis, Union Nacional De Empresas stock appears to be overvalued. The current stock price of $26.99 is trading 17.1% above its estimated GF Value™ of $23.04. GuruFocus considers Union Nacional De Empresas to be Modestly Overvalued.

Key valuation signals for XPTY:UNEM:

  • Book Value per Share: $77.79
  • GF Value™: $23.04 vs. price of $26.99 (17.1% above fair value)
  • GF Score™: 93/100 with 10 warning signs

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


Union Nacional De Empresas Business Description

Other Exchanges UNEMB:Panama
Address Spain Corner Road and Calle 50, No. 50, Building Sucasa, Apartado, PAN, 8001
Union Nacional De Empresas SA is a public company engaged in the construction and housing, hospitality, financial services, equipment rental and sales, shopping centers and industrial areas.
93GF Score

Get the complete analysis for XPTY:UNEM

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

$26.99
Price
$23.04
GF Value