AON Aon plc
$324.78
Banks, Insurers & Asset Managers 90%
P/Tangible Book × ROE Quality
Mild · Conviction

Overvalued

Trading 3.9% above fair value

You pay $324.78
Bear $218.90
Fair $312.71
Bull $406.51
Bear $218.90 -32.6% ROTCE 20.0% → 3.79x TBV
Fair $312.71 -3.7% ROTCE 25.0% → 4.00x TBV
Bull $406.51 +25.2% ROTCE 30.0% → 4.00x TBV

Key Value Driver

ROTCE (39.5%) vs. cost of equity (8.2%)

Implied Market Multiple 7.42x

Summary

Our base-case estimate uses P/Tangible Book × ROE Quality. We then blend that result with the average analyst price target of $401.20 from 38 analysts, using a 30% weight on analyst consensus. That produces an estimated intrinsic value of $312.71 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.
Dividend-based valuation: $972.15 (254% above our primary estimate). Large gaps suggest the dividend may not fully reflect the company's value.
Wall Street's average price target is $401.20 (from 38 analysts). Our estimate is 32% 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