what is the differance between equity and nta

I was just trying to work out what the differance between Net Tangible Asset backing and equity.
Are they the same thing?
The NTA backing for BOL is $1.06

Earnings for '07 was .215

Aspect Financial services has the Return on Equity at 12.7 which is earnings .215 divided by bookvalue $1.69

But what is the differance. They should be the same shouldn't they?

If they are the same it changes this company's performance dramatically.

.215 / $1.06 = 22%
that means the company is performing very well.
22% return is a great return on your money isn't it.
Of course to get that $1.06 income generating asset we have had to pay a lot. Some who bought in March '06 paid $4.80 and if you bought yesterday you might have paid $2.38