It is the information provided by the accounts (balance sheets...

It is the information provided by the accounts (balance sheets and share statistics) of the respective companies (Barra Resources Ltd. and Conico Ltd.) with the referenced sources stated in the reply. Everyone has access to the same information, since it is publicly disclosed.

A company's tangible book value per share (TBVPS) looks at what common shareholders can expect to receive if the firm goes bankrupt and all of its assets are liquidated at their book values. Intangible assets, such as goodwill, are removed from this calculation because they cannot be sold during liquidation, however the balance sheets of the respective companies do not state them specifically so their total assets were taken into account. Companies with higher TBVPS than their current SP provide shareholders with more insurance in case of bankruptcy.