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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Liquidation value  

Definition 1.

Net amount that could be realized by selling the assets of a firm after paying the debt.
 

Definition 2.

The estimated amount of money that an asset or company could quickly be sold for, such as if it were to go out of business. If the liquidation value per share for a company is less than the current share price, then it usually means that the company should go out of business (or that the market is misvaluing the stock), although this is uncommon.
 
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