Book value per share can be defined as the amount of equity available to shareholders expressed on a per common share basis. Wynn Resorts book value per share for the three months ending June 30, 2023 was $-13.23.

As of February 2026, the book value of Wynn Resorts, Limited (WYNN) is subject to quarterly fluctuations, but it has historically traded at a significant premium to its accounting book value due to the massive intangible value of its gaming licenses and luxury brand. While the tangible book value (total assets minus total liabilities and intangibles) is often lower, the "Price-to-Book" (P/B) ratio for Wynn typically hovers between 4.0 and 6.0 in a healthy market. This indicates that investors value the company far more for its cash-flow generation and iconic properties in Las Vegas and Macau than for the "scrap value" of its balance sheet. To get the exact, real-time figure today, you would divide the total shareholder equity by the number of outstanding shares; however, most analysts focus on the Enterprise Value/EBITDA rather than book value, as the real estate assets are often depreciated on the books far below their actual market worth in the high-end hospitality sector.