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Norion Bank (NORION.ST)
Financials · Swedish niche specialist bank · LTM Q1 2026
Analysis date: 2026-06-15
Price at analysis: SEK 59.50
Method: mttssn_streamlined_v1
Conviction: LOW
BUY
Conviction: LOW
A Swedish niche specialist bank (corporate/real-estate lending + Walley consumer + payments) — higher-yield, higher-risk. ROE ~13.6% (LTM), CET1 15.6%, but a 1.7% credit-loss level is the defining risk. It is cheap (1.16x book / 8.6x earnings, ~+27% to a ~SEK 75 Gordon fair value) and returns capital via buybacks (~8.9% buyback yield, no dividend). Mild BUY, contingent on credit stability; base SEK 72.
Return on Equity
13.4%
Cost of equity ~10.5%
Price / Book
1.16×
1.16x book; normalized-ROE Gordon ~1.47x
Fair P/B (Gordon)
1.39×
(ROE−g)/(COE−g); g 3%
Price / Target
SEK 60 → SEK 72
+21% base; BUY
Price / Earnings
8.6×
~8.6x earnings
P / TBV
1.18×
Price / tangible book
Economic Profit
+SEK 300M
Residual income +SEK 300M; ROE ~13.6% vs 10.5% COE
Equity (book)
SEK 9.8B
CET1 15.6% (thin buffer); credit-loss ~1.7%
Thesis

Norion Bank (formerly Collector) is a Swedish specialist lender: corporate & real-estate lending under the Norion brand (41% of a ~SEK 50bn book), consumer finance via Walley (28%), corporate (23%) and payments/factoring. It is a higher-yield, higher-risk, deposit-funded niche bank. ROE is ~13.6% (LTM; FY2025 reported 15.5%, normalized ~14%), residual income +SEK 300m over a 10.5% (deliberately elevated) cost of equity. CET1 is 15.6% with only ~SEK 1.3bn excess capital — a thinner cushion than the majors.

The defining variable is credit cost: the loss level is ~1.7% (roughly 100x a prime bank), so the thesis is entirely contingent on credit stability through the cycle. On valuation it is cheap — 1.16x book, 1.18x tangible, 8.6x earnings — and returns capital via ~SEK 1.5bn of buybacks (~8.9% buyback yield, no dividend). On a normalized 14% ROE the Gordon fair value is ~SEK 75.5 (+27%). Cheap with real credit risk — sized accordingly.

Valuation · residual income (equity frame) & scenarios

Gordon fair P/B = (ROE-g)/(COE-g) with COE 10.5%, g 3%: normalized 14% ROE -> ~SEK 75.5 (+27%); range ~SEK 73 (13.6% ROE) to ~SEK 86 (15.5% peak). Current 1.16x book, 8.6x earnings.

Base SEK 72 (conservative on current ROE; credit-cost contingent); bull SEK 86 if credit costs stay contained and ROE holds; bear SEK 50 on a credit-cycle deterioration (the loss level rising further).

Market-implied ROE
11.7%
sustainable ROE the price already demands — vs 13.4% observed
Current → Fair P/B
1.16× → 1.39×
at a sustained 13.4% ROE, Ke 10.5%, g 3%
Excess-return premium
SEK 20 / sh
value above SEK 51.47 book from the +2.9pp ROE−Ke spread

The operating reverse-DCF (NOPAT / invested capital / WACC) does not apply to a balance-sheet business — leverage is the raw material and "net debt" is not meaningful. The equity is valued on residual income: book equity plus the present value of returns above the cost of equity, discounted at Ke; the single-stage lens is the Gordon fair price-to-book, (ROE−g)/(Ke−g). The market prices in a sustainable ROE of 11.7% vs 13.4% currently earned; at a sustained 13.4% ROE the warranted P/B is 1.39× (SEK 71/sh, +20%).

Scenario24m targetImpl. ROEUpsideProb.Driver
BullSEK 8616%+45%30%Credit costs contained; ROE holds
BaseSEK 7213%+21%40%Conservative on current ROE; credit-contingent
BearSEK 5010%-16%30%Credit-cycle deterioration; loss level rises
Prob-weightedSEK 70+17%100%Scenario-weighted expected value

Sensitivity — fair value / share at Ke × ROE

Ke \ ROE10%14%18%22%26%30%34%
9.00%6094129163197232266
9.75%5384114145175206236
10.50% (base)4876103130158185213
11.25%446994119144168193
12.00%406386109132154177

Green = fair value above the current price of SEK 59.50. For a financial the surface is dominated by cost of equity and sustainable ROE — not unit growth.

Method & data. ROE 13.4% and book equity are observed (net income / total equity). Cost of equity 10.5% and terminal g 3% are assumptions, shown explicitly and overridable.

⤓ Download the full model (.xlsx) — formula-driven sheets; flex the blue input cells and the model cascades in Excel.

Key drivers

1. Cheap valuation

1.16x book / 8.6x P/E — a discount for the credit risk.

2. Buyback yield

~8.9% buyback yield (~SEK 1.5bn) returns surplus capital.

3. Niche spreads

Higher-yield specialist lending drives a mid-teens ROE.

4. Walley/payments

Consumer + payments diversify the corporate/real-estate book.

Key risks
Conclusion

Norion is a cheap (1.16x book / 8.6x P/E) niche specialist bank with a mid-teens ROE and a ~8.9% buyback yield, but a ~1.7% credit-loss level makes the thesis credit-contingent. Mild BUY, low conviction; base SEK 72.

Size small; the swing factor is credit-cost stability through the cycle.

Footnote evidence & sources

Every adjustment traces to the cited note/page in the source filing — click to open it there. Source reports archived locally.

Adjustment / figureValueSourceWhy mttssn treats it this way
Net interest income (LTM)3,345Income statement - Group p.26 + FY anchor p.5Core revenue line for a bank. LTM = Q1 2026 813 + FY2025 3,460 - Q1 2025 928 = 3,345. NII pressured by lower market rates and high Stage 3 volumes (mainly Real Estate); Q1 2025 was lifted by ~SEK 140m of Stage 3 interest recoveries.
Total income (LTM)3,738Income statement - Group p.26 + FY anchor p.5LTM total income = Q1 2026 913 + FY2025 3,847 - Q1 2025 1,022 = 3,738. NII ~90% of total income; fee/commission income SEK 293m LTM is the second line.
Operating profit (LTM)1,702Income statement - Group p.26 + FY anchor p.2Pre-tax profit after credit losses. LTM = Q1 2026 389 + FY2025 1,838 - Q1 2025 525 = 1,702. FY2025 operating profit 1,838 was up 14% YoY on lower credit losses (838 vs 1,014).
Credit losses, net (LTM)-841Income statement - Group p.26 (Note 7)KEY for a niche lender. LTM credit losses = Q1 2026 -219 + FY2025 -838 - Q1 2025 -216 = -841 SEK m. Credit-loss LEVEL 1.7% of loans (R12m) — structurally elevated vs a prime bank, the defining risk of higher-yield niche lending.
Net profit to shareholders (LTM)1,310Income statement - Group p.26 + FY anchorLTM = Q1 2026 291 + FY2025 1,431 - Q1 2025 412 = 1,310 (attributable to shareholders, after SEK 17m AT1 coupon). Total group net profit LTM 1,327.
Total common equity to shareholders (31 Mar 2026)9,769Balance sheet - Group p.28Latest-quarter equity snapshot is the bank invested-capital base. AT1 instruments (SEK 500m) sit separately above equity, so this is clean common equity. Up from 9,477 at Dec despite the buyback, on retained earnings.
AT1 / Tier 1 capital instruments500Balance sheet - Group p.28SEK 500m Tier 1 instruments issued Q4 2025, reported separately from common equity (coupon booked through equity). Excluded from the common-equity base used for ROE/P/B, consistent with bank methodology.
Intangible assets166Balance sheet - Group p.28Only SEK 166m intangibles (no material goodwill pre-Consensus) deducted from common equity to reach tangible common equity 9,603. P/B and P/TBV are therefore nearly identical (1.16x vs 1.18x).
ROE (LTM / R12m)0.136Key ratios - Group p.4Bank return measure. Computed LTM 13.61% (1,310 / avg equity 9,623) matches the reported R12m RoE 13.6%. FY2025 period RoE 15.5%; Q1 2026 period RoE 12.1% (down from 17.8% in Q1 2025, which was flattered by Stage 3 recoveries).
Common equity tier 1 ratio (CET1)0.156Key ratios - Group p.4 (Note 12 p.46)Regulatory capital strength. CET1 15.6% (Q1 2026, unchanged from FY2025); total capital ratio 18.4%. CET1 capital SEK 9,006m on RWA ~SEK 57.7bn. Excess capital vs the 200-400bps buffer target was only SEK 1,311m at FY2025 — a thin cushion vs large banks.
Credit loss level (R12m)0.017Key ratios - Group p.4DEFINING RISK METRIC for a niche lender. Credit-loss level 1.7% of loans (R12m), down from 2.1% a year earlier but ~100x a prime bank's cost of risk. Elevated Stage 3 volumes concentrated in Real Estate. Structurally embedded in the higher-yield model (NIM 6.8% R12m).
C/I ratio (R12m)0.319Key ratios - Group p.4Cost/income 31.9% (R12m), up from 29.0% a year earlier on organisational investment and volume-related costs in Consumer/Payments. Still a low, efficient C/I — the high NIM funds a lean cost base.
Loan portfolio (31 Mar 2026)51,458Key ratios / Balance sheet - Group p.4, p.28Loans to the public SEK 51,458m at Q1 2026 (up 4% QoQ, 8% YoY). FY2025 49,675m split: Real Estate 41% (~SEK 20.5bn), Consumer 28%, Corporate 23% (~SEK 11.5bn), Payments/Walley 7%, Other 1%. Deposit-funded (deposits SEK 53,714m, ~79% of balance sheet).
Loan book by segment (FY2025 mix)49,675The Group's development - loan portfolio p.12FY2025 segment mix of the SEK 49,675m book: Corporate 23%, Real Estate 41%, Consumer 28%, Payments 7%, Other 1%. Real Estate (the largest and most Stage-3-affected) shrank 11% YoY; Consumer +12%, Payments +19% — the growth engines.
Shares outstanding (31 Mar 2026)189,782,534Key ratios footnote 4 p.4189,782,534 shares outstanding, no treasury shares (the 15.6m repurchased in 2025 were cancelled at the 13 Feb 2026 EGM). Used for BVPS, P/B and market cap. Ordinary-share structure — no equity-certificate (EC) complexity.
Dividend / capital return FY20250Highlights p.2NO dividend proposed for FY2025. Capital returned via buybacks: ~SEK 1,000m (15.6m shares) repurchased in 2025 plus a further ~SEK 500m program in Q1 2026. Dividend yield 0%; buyback yield ~8.9% on current market cap.
Earnings per share (FY2025)7.12Highlights / Key ratios p.2, p.5FY2025 EPS SEK 7.12 (up 17% YoY from 6.09). LTM EPS ~SEK 6.90 (1,310 / 189.78m). P/E ~8.4-8.6x — a clear discount to prime Nordic banks, pricing the credit-cycle and niche risk.
Risk-weighted exposure amount (FY2025)56,283Capital adequacy p.13 (Note 12 p.47)RWA SEK 56,283m at FY2025 (up from 53,713) on CET1 capital SEK 8,762m -> CET1 15.6%. High RWA density (~83% of total assets) reflects the higher risk weights on corporate, real-estate and unsecured consumer lending vs mortgages.
Share price end of Q1 2026 vs current59.5Live market verification 2026-06-08Current verified price SEK 59.50 (Investing.com latest close, prev 58.80; cross-checked TradingView 59.5 and Stockopedia 58.80) used for live multiples. 52-week range ~41.85-73.60; analyst targets SEK 63-72.
Analysis history

How the mttssn view has evolved — each prior dated note is preserved.

Quality · Buffett tenets9 / 15
Understandable business
Norion Bank (ex-Collector) — Swedish niche specialist bank: corporate & real-estate lending (Norion), consumer (Walley), payments/factoring; higher-yield, higher-risk.
Durable moat
Low: niche specialist lending is competitive; the edge is speed/flexibility, not a durable moat.
Able & honest management
Re-based after the Collector legacy; returning capital via buybacks.
Financial strength
CET1 15.6% (thinner buffer than the majors); the defining risk is a 1.7% credit-loss level (~100x a prime bank).
Margin of safety
Real if credit holds: 1.16x book / 8.6x earnings, ~+27% to a normalized-ROE Gordon fair value.