Value is the monetary, material, or assessed worth of a good, asset, or service. It is attached to numerous concepts including shareholder value, firm's value, fair value, book value, enterprise value, net asset value (NAV), and more.
Investors consider the value of a firm to be different from the valuation of a firm. The market valuation can be a multiple of the current trading price to EPS. When comparisons are made among peer groups, price multiples are used.
For example, if the value of the company is estimated to be Rs.50 per share, and the stock is getting sold at Rs.75 per share, the investor could consider shorting the stock.