Per-Share & Balance Sheet Metrics
What does each share actually own and earn?
Per-share and balance-sheet metrics translate a company's aggregate financials into figures tied to a single share, and describe what the business owns and owes. Book value, tangible book value, and earnings per share ground valuation in accounting reality, while assets, equity, and share count explain how those per-share figures are built. They are the building blocks behind most valuation multiples.
Put these metrics to work
Screen stocks by fundamentals7 terms in this topic
Earnings per share (EPS)
A company's net profit divided by its outstanding shares, indicating the profitability allocated to each share of common stock.
Book value per share
The net asset value of a company on a per-share basis, calculated as shareholders' equity minus preferred equity, divided by shares outstanding.
Tangible book value per share (TBVPS)
The per-share value of a company's tangible assets, calculated by subtracting intangible assets and liabilities from total assets, then dividing by shares outstanding.
Free cash flow per share (FCF)
Free cash flow divided by the number of outstanding shares, showing the cash generation capability on a per-share basis.
Shares outstanding
The total number of shares currently held by all shareholders, including restricted shares owned by company insiders and institutional investors.
Shareholders equity
The residual interest in assets after deducting liabilities, representing the owners' stake in the company, also called stockholders' equity or net worth.
Total assets
The sum of all current and non-current assets owned by a company, representing everything of value that the company possesses or controls.