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Warrens Verdict

Perspectives from the investor's point of view — what narrative and numbers reveal, how machines read annual reports and what matters before the market passes judgment.

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Articles
Agentic Finance

When machines read your annual report

AI agents assess corporate reports against fixed criteria and distil them into trading signals. What this means for diligence on data and the Equity Story.

In preparation · ~8 min
Competitive advantage

A moat no one can measure is half a moat

Why adjectives are no substitute for market-share data — and how to substantiate a moat with hard evidence.

In preparation · ~6 min
Methodology

Owner Earnings: What the owner could really take out

Book profit is not cash profit. How Warren calculates a business's true capacity for distribution.

In preparation · ~7 min
Earnings quality

Accounting cosmetics: Where numbers are flattered

Capitalised costs, polished cash conversion, asymmetric bridges — the patterns where the profit story and the cash story diverge.

In preparation · ~9 min
Governance

Guidance reliability — the hardest test for a management team

Two downgrades in a single year destroy credibility. Why guidance discipline says more about a management team than any strategy slide.

In preparation · ~6 min
Transparency

Investors cannot price what is not disclosed

Risks in euros rather than heatmap colours: why quantification is the decisive step toward genuine risk communication.

In preparation · ~7 min

Illustrative articles · Content to follow.