TJF
02 — Approach

How we think about a business, and about being wrong

Our research process is deliberately slow and deliberately adversarial. Nothing enters a portfolio because it is interesting. It enters because it survived four attempts to kill it.

The process, in four movements
  1. I

    Origination

    Weeks 1–4

    Ideas arrive from screens, from operators, and most usefully from the failures of businesses we already own. We read filings before we read research. We speak to customers before we speak to management.

    Primary sources logged

  2. II

    Interrogation

    Weeks 4–12

    A second analyst is assigned to argue the short case in writing, with a budget to travel and a mandate to embarrass the sponsor. If the short memo is more persuasive than the long memo, the idea dies here. Most do.

    Adversarial memo required

  3. III

    Sizing

    Committee

    Conviction and position size are separate decisions. Size is a function of what the position does to the portfolio when the thesis fails, not what it does when the thesis works. We model the failure first.

    Downside modelled before upside

  4. IV

    Custody

    Years

    Every holding is re-underwritten annually as though we did not already own it. Ownership is not a reason to keep owning. The re-underwriting memo is written by whoever is most sceptical, never by the original sponsor.

    Annual re-underwriting

Volatility is the price of admission. Impairment is the bill you cannot appeal.

Risk

We measure two things that most managers report as one

The industry reports risk as standard deviation because standard deviation is easy to compute and comfortable to explain. It describes how much a price moved. It says nothing about whether the business underneath it is still worth owning.

We separate the two explicitly in every quarterly letter. Drawdown is reported because you will feel it. Impairment — capital we do not expect to recover — is reported because it is the only number that has ever permanently changed a client's outcome.

QUIET AND SOUNDVOLATILE, AND SOUND — WHERE THE PATIENCE GOESQUIET, AND IMPAIRED — THE DANGEROUS CORNERUNDER REVIEW OR EXITING010203040500246810REALISED VOLATILITY (% ANNUALISED)ASSESSED PERMANENT-LOSS RISK
EquitiesFixed incomeCommoditiesSpecial situationsFlagged for impairment
Each mark is a holding, plotted by realised volatility against our own assessment of permanent-loss risk. The two are not the same axis, which is the entire point.
Discipline, observed

Cash held against opportunity

01020301012141618202224NOTHING WAS CHEAPEVERYTHING WAS CHEAPNOTHING WAS CHEAP
Illustrative. Cash weight in the representative balanced mandate, plotted against subsequent twelve-month opportunity set as assessed internally. Past positioning is not indicative of future positioning.
Admission

The process is the reason people stay.

If the way we work resembles the way you already think about capital, the next step is a conversation rather than a document.

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