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mttssn research · Nordic Deep Dive
SEB C (SEB-C.ST)
Financials · Nordic corporate & investment bank · LTM Q1 2026
Analysis date: 2026-07-09
Price at analysis: SEK 198.40
Method: mttssn_streamlined_v1
Conviction: MEDIUM
HOLD
Conviction: MEDIUM
SEB is a best-in-class Nordic corporate/investment bank earning ROE 14.3% (RoTE 14.7%) — a ~4pt spread over a ~10% cost of equity — with CET1 17.5% and a 0.41 cost/income ratio. Quality is high but the equity trades at 1.85× TBV / 1.80× book, a modest premium to the Gordon-justified ~1.6×. Own for capital return; margin of safety is thin. HOLD.
Return on Equity
14.3%
Cost of equity ~9.5%
Price / Book
1.80×
Market cap / equity
Fair P/B (Gordon)
1.73×
(ROE−g)/(COE−g); g 3%
Price / Target
SEK 198 → SEK 205
+3% base; HOLD
Price / Earnings
12.6×
Market cap / net income
P / TBV
1.80×
Price / tangible book
Economic Profit
n/a
ROE 14.3% (RoTE 14.7%) vs ~10% cost of equity — a ~4pt positive spread (economic_profit null by fin design)
Equity (book)
SEK 215.4B
Total shareholders' equity
Thesis

SEB is a large, diversified Nordic corporate & investment bank — net interest income, fees and trading, deposit-funded — with a dominant large-corporate franchise, a growing Baltic book and SEK 2,863bn in Wealth & Asset Management. LTM net profit SEK 30.7bn on operating income SEK 75.5bn.

Returns are strong for the frame: ROE 14.3% / RoTE 14.7% sits ~4pt above a ~10% cost of equity, and best-in-class efficiency (cost/income 0.41) plus a fortress CET1 of 17.5% (~290bp buffer) make earnings resilient even as lower rates trim NII.

On the ROE/P-B frame the equity is fully-to-slightly-richly valued — 1.85× TBV against a Gordon-justified ~1.6-1.66×. Quality is not in question; the price already pays for it, so the swing factors are the rate cycle and asset quality rather than a discount.

Valuation · residual income (equity frame) & scenarios

Gordon fair P/TBV ≈ (RoTE 14.7% − g 3%)/(Kₑ 10% − g 3%) ≈ 1.66×, versus the current 1.85× — a ~12% premium the franchise quality and capital return partly justify but which leaves little margin of safety. P/E 12.6× is undemanding in absolute terms but not cheap for a bank facing NII headwinds.

Base SEK 205 (+3%) holding ROE near mid-14s with capital return support; bull SEK 240 (rates stabilise/rise, positive jaws widen, buyback accretion); bear SEK 160 (rate-driven NII erosion and a Nordic/Baltic credit turn compress ROE).

Residual-income panel unavailable: non-positive book equity.

Scenario24m targetUpsideProb.Driver
BullSEK 240+21%30%Rates stabilise/rise, positive jaws widen, buyback accretion
BaseSEK 205+3%45%Fair-to-rich: holds mid-14s ROE with capital return; trades near/above Gordon P/TBV
BearSEK 160-19%25%NII erosion + Nordic/Baltic credit turn compress ROE
Prob-weightedSEK 204+3%100%Scenario-weighted expected value
Key drivers

1. Large-corporate franchise

Entrenched Nordic corporate & institutional relationships with high switching costs and geographic expansion runway.

2. Best-in-class efficiency

Cost/income 0.41 and 'positive jaws' discipline — costs cut 8% y/y against 7% revenue decline in Q1.

3. Fortress capital

CET1 17.5% (~290bp buffer) funds heavy capital return — SEK 21.5bn dividend + SEK 1.25bn/qtr buyback.

4. Wealth & Asset Management

SEK 2,863bn AUM with continued positive net flows diversifies away from spread income.

5. Benign asset quality

Stage-3 loans just 0.43% of gross with 40.8% ECL coverage — no credit escalation.

Key risks
Conclusion

SEB is a high-quality, well-capitalised Nordic corporate bank earning a solid ROE spread over its cost of equity, but the equity trades at a modest premium to its Gordon-justified P/TBV. HOLD, medium conviction; base target SEK 205 (+3%) — own for capital return, not for a valuation discount.

Rate stabilisation and widening positive jaws are the upside; NII erosion and a credit turn are the principal risks. Not a BUY until either the price backs off or ROE re-rates higher.

Footnote evidence & sources

Every adjustment traces to the cited note/page in the source filing — click to open it there. Annual report / 10-K: 📄 open  ·  Latest interim: 📄 open

Adjustment / figureValueSourceWhy mttssn treats it this way
Net profit attributable to shareholders (LTM)30,736Income statement, quarterly / p.5 + FY p.5 📄 p.5LTM = FY2025 31,063 − Q1 2025 7,824 + Q1 2026 7,497. All profit is attributable to shareholders (no NCI), so reported net profit equals net income to parent.
Total operating income (LTM revenue)75,523Income statement, quarterly / p.5 + FY p.5 📄 p.5Bank revenue proxy = total operating income (NII + net fee & commission + net financial + net other). LTM = FY2025 76,939 − Q1 2025 19,822 + Q1 2026 18,406.
Total equity (group)215,450Balance sheet condensed + Statement of changes in equity / p.23 📄 p.23Latest-interim total equity used for stock ratios; declined from 230,263 at YE2025 mainly on the SEK 21.5bn dividend and buybacks.
Goodwill4,147Note 16. Own funds / p.41 📄 p.41Carrying amount of goodwill deducted from CET1; used to derive tangible equity. Card Norway goodwill fully impaired in Q4 2025 (IAC SEK -416m).
Intangible assets1,468Note 16. Own funds / p.41 📄 p.41Carrying amount of intangibles deducted from CET1; tangible equity = total equity − goodwill − intangibles = 215,450 − 4,147 − 1,468 = 209,835.
CET1 capital ratio0.175Key figures / p.6 📄 p.617.5% at 31 Mar 2026, ~290bp buffer above requirement — well capitalised, no escalation trigger.
Cost/income ratio0.41Key figures / p.6 📄 p.60.41 in Q1 2026 (0.42 FY2025) — best-in-class Nordic bank efficiency.
Stage-3 ECL coverage ratio (loans)0.408Credit risk / ECL coverage / p.33 📄 p.3340.83% coverage on gross Stage-3 loans of SEK 10.3bn (Stage-3 = 0.43% of gross loans) — benign asset quality, no NPL escalation.
Quality · Buffett tenets12 / 15
Understandable business
Large diversified Nordic corporate & investment bank — NII + fees + trading, deposit-funded; long, legible earnings history. LTM net profit SEK 30.7bn.
Durable moat
Structural moat: entrenched large-corporate relationships, Nordic scale/density, Baltic franchise, SEK 2,863bn AUM Wealth & Asset Management — high switching costs among corporates.
Management & capital allocation
Best-in-class cost/income 0.41 and 'positive jaws' discipline; returned SEK 21.5bn dividend + ongoing SEK 1.25bn/qtr buybacks. Card Norway goodwill written off cleanly. Rational, candid — not standout on incremental deployment.
Financial strength & returns
ROE 14.3% / RoTE 14.7% — a ~4-5pt spread over ~10% cost of equity; CET1 17.5% (~290bp buffer, 250bp pro forma post-IRB); Stage-3 loans 0.43% of gross, 40.8% coverage. Fortress balance sheet.
Valuation margin of safety
1.85× TBV / 1.80× book vs Gordon-justified ~1.6-1.66× on ROE 14.3%, Kₑ 10%, g 3% — trades at a modest premium; margin of safety thin.