抄録
In this research focus on financial statements that a publicly-traded company report in an order according to a certain standard to the Stock Exchange, a business index of other standards and company profits, and the basic information as sales report that is available. This report describes the empirical studies on comparing evaluation for produce the stock value ratio which cognate with company value based on the stock market. It compares with public company and the method of asset valuation in new business and Intellectual Property Right.