L Loews Corporation
$112.95
Banks, Insurers & Asset Managers 85%
P/Tangible Book × ROE Quality
Moderate · Conviction

Fair Value

Trading 24.8% below fair value

You pay $112.95
Bear $85.84
Fair $150.16
Bull $188.75
Bear $85.84 -24.0% ROTCE 7.2% → 1.02x TBV
Fair $150.16 +32.9% ROTCE 9.6% → 1.78x TBV
Bull $188.75 +67.1% ROTCE 11.0% → 2.24x TBV

Key Value Driver

ROTCE (9.6%) vs. cost of equity (7.1%)

Implied Market Multiple 1.34x

Summary

With ROTCE of 9.6% vs. 7.1% cost of equity, fair P/TBV is 1.78x on $84.32 tangible book, implying $150.16 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