From Longman Business Dictionarybreak-up valueˈbreak-up ˌvalue [countable, uncountable] ACCOUNTINGFINANCEthe total value of a company if each part of the company is sold separately, rather than if it is sold as a working companyThe mining company has a break-up value put at £2.6 billion more than its current £5.8 billion capitalisation. → value