L Loews Corporation
$109.72
Banks, Insurers & Asset Managers 85%
P/Tangible Book × ROE Quality
Moderate · Conviction

Undervalued

Trading 26.5% below fair value

You pay $109.72
Bear $85.39
Fair $149.37
Bull $187.76
Bear $85.39 -22.2% ROTCE 7.2% → 1.01x TBV
Fair $149.37 +36.1% ROTCE 9.6% → 1.77x TBV
Bull $187.76 +71.1% ROTCE 11.0% → 2.23x TBV

Adjust Assumptions

9.6%
7.2%

Key Value Driver

ROTCE (9.6%) vs. cost of equity (7.2%)

Implied Market Multiple 1.3x

Summary

With ROTCE of 9.6% vs. 7.2% cost of equity, fair P/TBV is 1.77x on $84.32 tangible book, implying $149.37 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.

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