What does it mean by "the Market to Book ratio reflects what the market value is, but it does not tell us what the ratio should be given our estimate of intrinsic value"? Can you provide me a very, very, very detailed interpretation of the 5th sentence of the above paragraph, please? Thank you very much!

Market-to-Book and Value-to-Book Ratios We can compute the MB ratio easily by dividing the firm's market value of common eq. uity at a point in time by the book value of common equity from the firm's most recent balance sheet. For example, on September 27, 2015, Starbucks' market value was $84,413 million ($56.84 per share X 1,485.1 million shares) and Starbucks' 2015 book value of common shareholders' equity was $5,818.0 million (Appendix A). Thus, Starbucks was trading at an MB ratio equal to 14.5 ($84,413 million/$5,818 million). The MB ratio measures market value as a multiple of accounting book value at a point in time. The MB ratio reflects what the market value is, but it does not tell us what the ratio should be given our estimate of intrinsic value. By computing the VB ratio (share value), we can determine whether the MB ratio (market price) is too high, too low, or about right