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Sparebanken Norge (SBNOR.OL)
Finans · Norsk sparebank (Sparebanken Norge) · LTM Q1 2026
Analysis date: 2026-06-15
Price at analysis: NOK 183.14
Method: borsdata_v1
Conviction: MEDIUM
BUY
Conviction: MEDIUM
A large Norwegian savings bank earning an ~11% ROE and trading below its Gordon-justified P/B — 1.14× book versus fair ~1.28× (+13%), with a high dividend. Cheap on the frame. BUY, modest conviction.
Return on Equity
13.1%
Cost of equity ~9.5%
Price / Book
1.16×
1.14× book; below fair
Fair P/B (Gordon)
1.56×
(ROE−g)/(COE−g); g 3%
Price / Target
NOK 183 → NOK 210
+15% base; BUY
Price / Earnings
8.9×
≈10.1× earnings
P / TBV
1.32×
Price / tangible book
Economic Profit
+NOK 2,658M
+NOK 1.83B; ~11% ROE
Equity (book)
NOK 52.0B
Savings-bank equity
Thesis

Sparebanken Norge is a large Norwegian regional savings-bank group with strong retail and SME positions, conservative (largely secured) lending and an ~11% return on equity. The Norwegian savings-bank model combines stable net interest income with a high dividend payout.

On the ROE/P-B frame the equity is cheap — 1.14× book against a Gordon-justified ~1.28× (ROE 11%, COE ~9.5%, g 3%), i.e. ~13% upside before a high dividend. The benign Norwegian credit backdrop and rate tailwind support the ROE.

Valuation · residual income (equity frame) & scenarios

Gordon fair P/B = (11%−3%)/(9.5%−3%) ≈ 1.28×, versus the current 1.14× — ~13% upside to the formula, plus a high dividend. A rare bank trading below its Gordon-justified multiple.

Base NOK 210 (+11%) toward fair value plus dividend; bull NOK 240 (rate/credit tailwind lifts ROE and the multiple); bear NOK 165 (a Norwegian credit/housing downturn lifts loan losses).

Market-implied ROE
10.5%
sustainable ROE the price already demands — vs 13.1% observed
Current → Fair P/B
1.16× → 1.56×
at a sustained 13.1% ROE, Ke 9.5%, g 3%
Excess-return premium
NOK 88 / sh
value above NOK 157.58 book from the +3.6pp 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 10.5% vs 13.1% currently earned; at a sustained 13.1% ROE the warranted P/B is 1.56× (NOK 245/sh, +34%).

Scenario24m targetImpl. ROEUpsideProb.Driver
BullNOK 24013%+31%35%Rate/credit tailwind lifts ROE + multiple
BaseNOK 21012%+15%45%Re-rate toward Gordon P/B + dividend
BearNOK 16510%-10%20%Norwegian credit/housing downturn
Prob-weightedNOK 212+15%100%Scenario-weighted expected value

Sensitivity — fair value / share at Ke × ROE

Ke \ ROE10%14%18%22%26%30%34%
8.00%221347473599725851977
8.75%192301411521630740850
9.50% (base)170267364461558655752
10.25%152239326413500587674
11.00%138217295374453532611

Green = fair value above the current price of NOK 183.14. For a financial the surface is dominated by cost of equity and sustainable ROE — not unit growth.

Method & data. ROE 13.1% and book equity are observed (net income / total equity). Cost of equity 9.5% 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. Below-Gordon valuation

1.14× book vs a Gordon-justified ~1.28× — cheap on the right frame.

2. High dividend

Norwegian savings-bank payout supports a high, well-covered dividend yield.

3. Conservative lending

A predominantly secured (mortgage) loan book limits credit losses.

4. Rate tailwind

Higher Norwegian rates support net interest income and ROE.

5. Regional franchise

Strong regional retail/SME positions provide stable funding and lending.

Key risks
Conclusion

Sparebanken Norge is a conservative Norwegian savings bank trading below its Gordon-justified P/B with a high dividend — cheap on the frame. BUY, modest conviction; base target NOK 210 (+11%).

A benign credit backdrop and rate tailwind support the ROE; a Norwegian housing downturn is the principal risk.

Footnote evidence & sources

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

NOPAT adjustments: Not available from structured data

Company add-backs we reject: Not available without footnote extraction

Pages read — FY: — · Q: —  

Analysis history

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