L Loews Corporation
$108.87
Banks, Insurers & Asset Managers 85%
P/Tangible Book × ROE Quality
Moderate · Conviction

Fair Value

Trading 21.7% below fair value

You pay $108.87
Bear $79.46
Fair $138.99
Bull $174.71
Bear $79.46 -27.0% ROTCE 7.2% → 0.94x TBV
Fair $138.99 +27.7% ROTCE 9.6% → 1.65x TBV
Bull $174.71 +60.5% ROTCE 11.0% → 2.07x TBV

Key Value Driver

ROTCE (9.6%) vs. cost of equity (7.4%)

Implied Market Multiple 1.29x

Summary

With ROTCE of 9.6% vs. 7.4% cost of equity, fair P/TBV is 1.65x on $84.32 tangible book, implying $138.99 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