Book value per share is a commonly used financial metric that measures the value of a company's equity. There are several synonyms for book value per share that are frequently used in financial writing and reporting. These include "net asset value per share," "shareholders' equity per share," and "tangible book value per share," among others. Each of these terms describes the same basic concept, namely the value of a company's assets minus its liabilities, divided by the number of outstanding shares of common stock. Investors and analysts use book value per share as a tool to evaluate a company's financial health and profitability, and to make investment decisions.