AFRM Affirm Holdings, Inc.
$70.23
Banks, Insurers & Asset Managers 80%
P/Tangible Book × ROE Quality
Strong · Conviction

Overvalued

Trading 146.2% above fair value

Bear $28.53 -59.4% ROTCE 4.0% → 0.30x TBV
Fair $28.53 -59.4% ROTCE 2.1% → 0.30x TBV
Bull $28.53 -59.4% ROTCE 2.4% → 0.30x TBV

Key Value Driver

ROTCE (2.1%) vs. cost of equity (14.0%)

Implied Market Multiple 9.33x

Summary

Our base-case estimate uses P/Tangible Book × ROE Quality. We then blend that result with the average analyst price target of $89.82 from 35 analysts, using a 30% weight on analyst consensus. That produces an estimated intrinsic value of $28.53 per share.

Warnings

Traditional cash flow models don't work well for banks — lending activity distorts how much cash the business actually generates.
Common valuation shortcuts don't apply here — for banks, interest payments are a core business cost, not overhead.
Return on equity (2.1%) is below the minimum investors require (14.0%). This means the bank is worth less than the net assets on its books.
Wall Street's average price target is $89.82 (from 35 analysts). Our estimate is 97% below the consensus -- consider that gap carefully.

Key Risks

  • Book value quality matters as much as level — check loan loss reserves
  • Interest rate sensitivity creates non-linear earnings surprises
  • Insurance reserving is actuarial, not financial — errors emerge slowly