AON Aon plc
$367.35
Banks, Insurers & Asset Managers 90%
P/Tangible Book × ROE Quality
Moderate · Conviction

Overvalued

Trading 17.3% above fair value

You pay $367.35
Bear $219.22
Fair $313.17
Bull $407.12
Bear $219.22 -40.3% ROTCE 20.0% → 3.83x TBV
Fair $313.17 -14.7% ROTCE 25.0% → 4.00x TBV
Bull $407.12 +10.8% ROTCE 30.0% → 4.00x TBV

Key Value Driver

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

Implied Market Multiple 8.39x

Summary

Our base-case estimate uses P/Tangible Book × ROE Quality. We then blend that result with the average analyst price target of $402.75 from 38 analysts, using a 30% weight on analyst consensus. That produces an estimated intrinsic value of $313.17 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: $1222.16 (345% above our primary estimate). Large gaps suggest the dividend may not fully reflect the company's value.
Wall Street's average price target is $402.75 (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