For investors interested in buying shares at a discount to asset value or near to asset value, these tables are of particular interest. It is important to note that the measure is a harsh one - all intangible assets, such as brand names, copyrights and trademarks, are treated as having a nil value. On occasions they can be very valuable indeed.

The PER, 5-year historic EPS growth rate, prospective EPS growth rate and prospective dividend yield are shown in the following columns. The price-to-sales ratio is then shown as this is often of particular interest with asset situations. The last column has been allocated to net gearing as excessive borrowings are often the reason for a company’s share price standing at a discount to realisable value.