Portfolio Methodology Pricing About
M2

Mindset
SQUARED™

Mindset SQUARED™ is Compounding Academy's framework for identifying, analysing, valuing and deciding when to buy high quality companies.

It is designed for long term investors who want a structured, repeatable process for building a portfolio of durable businesses rather than relying on tips, news headlines or market noise.

This framework will help you

Screen or shortlist high quality companies

Assess the potential and durability of companies

Estimate intrinsic value and decide when to buy

Why mindset matters in long term investing

Long term investing – and harnessing the power of compounding – requires a calm and disciplined mindset.

We know, however, that the vagaries of financial markets and their inherent volatilities can create strong emotions of fear and greed in any investor. These emotions, if unchecked, can challenge even the most seasoned investor's ability to stay focused on long term goals.

To address this, we've developed a highly structured framework designed to reinforce the importance of maintaining a long term perspective. The framework acts as a mental anchor, helping you navigate the inevitable ups and downs of the market.

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The Mindset behind Mindset SQUARED™ is built on four principles.
1
The Power of Compounding

Incremental, steady gains grow exponentially over time. Embracing this principle is essential to investing in companies that exhibit compounding characteristics and avoiding those that do not.

2
Discipline and Patience

Compounding works best when given time. Staying disciplined and patient allows you to weather market fluctuations without losing focus on long term goals.

3
Independent Thinking

Developing critical thinking skills helps investors ignore market noise, avoid herd mentality and make decisions based on fundamentals rather than emotion.

4
Focus on Fundamentals

Successful investing relies on focusing on the core drivers of a business, such as profitability, growth and resilience, rather than being distracted by short term trends.

D
The 7 steps of the SQUARED process

The SQUARED process:
seven steps, one repeatable framework.

The SQUARED process is a structured, objective and repeatable way of evaluating every potential company. The process is specifically designed for analysing established companies and each letter represents a step in this journey.

Step 1
Screen
Step 2
Quality Check
Step 3
Understand
Step 4
Analyse
Step 5
Rip Apart
Step 6
Evaluate
Step 7
Decide
The seven steps

Every step. Explained.

By following the seven steps, we focus on identifying businesses with the quality and characteristics necessary to join our group of high calibre, compounding companies. The goal is to objectively determine whether a company has the potential to consistently generate returns over the long term.

S
S
Step 1 – S

Screen

Identify high quality companies

The screening stage aims to reduce a very large universe of listed companies to a much smaller group of candidates with the characteristics we typically associate with quality compounders.

At this stage, we are not trying to know everything about the business. We are trying to narrow the field of businesses with the strongest fundamentals that are worth further investigation and analysis.

Our screening criteria focuses on the following broad indicators of quality:
  • High returns on invested capital, typically above 12% over the last 10 years
  • Consistent revenue and earnings growth, of ~5% and 10% respectively
  • Strong balance sheets and financial health, net debt-to-EBITDA below 3x and a debt-to-equity ratio under 1.0
  • Free cash flow conversion above 80%

The goal here is not to find a perfect company on day one. The goal is to improve the odds by spending time only on businesses where the underlying economics already look attractive.

How to screen for high quality companies
Q
Q
Step 2 – Q

Quality Check

Decide whether a company is worth a full deep dive analysis

While the initial screening identifies companies with strong financial metrics, the quality check evaluates their durability and competitive advantages, ensuring they are built for long term success.

To make this step rigorous and objective, we've developed a 22 question Business Quality Assessment, grouped into five areas:
  • Visibility
  • Competitive Strengths
  • Management
  • Financial Strengths
  • Resilience

The quality check ensures that only businesses with durable competitive advantages move forward. This stage saves time and effort by eliminating companies that might initially look strong but don't meet the high standards required for deeper analysis.

22 questions for assessing business quality
U
U
Step 3 – U

Understand

Unpacking the business and industry

Once a company passes the Screen and Quality Check stages, it's time to ensure we fully understand its business. That means going beyond the headline numbers to develop a clear view of its business model, revenue drivers, customers, sources of competitive advantage and the industry it operates in.

A deep understanding of the fundamental drivers of the company is crucial, from its unit economics to the relationships with suppliers, customers and broader market dynamics.

We want to answer questions such as:
  • How does the company generate revenue and profits?
  • Does the company operate a recurring revenue model or is it transactional?
  • What are its sources of competitive advantage and moats?
  • What keeps customers loyal?

By answering these questions, investors can assess whether the company has the building blocks for long term compounding.

How to analyse a company's business model and moat
A
A
Step 4 – A

Analyse

A structured deep dive into the numbers

The analyse stage takes the qualitative understanding of the business and translates it into a rigorous financial view. We build models, examine trends in margins, returns and cash flow, and stress test the sustainability of growth.

The aim is to arrive at a defensible base case for how the business could develop over the next five to ten years, and identify the drivers that would push results above or below that base case.

How we analyse a compounding business
R
R
Step 5 – R

Rip Apart

Actively look for reasons not to invest

Once we have built our thesis, we deliberately try to break it. The rip apart stage is where we play devil's advocate: what could go wrong, what are the bear cases, and what assumptions is our thesis quietly relying on.

This step is designed to fight confirmation bias and surface the risks that matter before capital is put at work.

Building a bear case that actually bites
E
E
Step 6 – E

Evaluate

Estimate intrinsic value and required margin of safety

Only once we have a business we understand and a thesis we've tried to break do we turn to valuation. We estimate a range of intrinsic values under different scenarios, and define the price at which the risk-reward becomes attractive.

A great business bought at the wrong price is still a poor investment, so this step is where discipline meets opportunity.

Our approach to intrinsic value
D
D
Step 7 – D

Decide

Position sizing, entry and ongoing review

The final stage is a decision: buy, watch, or pass. When we do buy, position sizing reflects our conviction and the risk profile of the business. Beyond entry, decide is also about ongoing review, revisiting the thesis as the business and the price move.

The SQUARED process does not end at purchase, it repeats.

How we size and review positions
Ready to go deeper?

Learn the complete framework

If you want to learn the complete framework step by step, including the principles and decision-making process behind each stage, take the free Mindset SQUARED™ course.

Take the free Mindset SQUARED™ course
Take the next step

See how we apply the framework

If you want to see how we apply the framework to real companies, through our live portfolio and ongoing analysis.

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Any questions?

Frequently asked questions

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View all
What is a compounding company?
A compounding company is a business that can reinvest capital at attractive rates for long periods while protecting those returns through durable competitive advantages.
What makes a company high quality?
High quality companies typically show durable returns on capital, resilient earnings growth, strong balance sheets and a moat that protects them from competition.
Why isn't screening enough on its own?
Screens capture historical financial characteristics but not the qualitative factors, like management or competitive dynamics, that determine whether returns will persist.
When should you buy a high quality company?
Once a business clears the quality bar, the price paid becomes the key variable. We aim to buy when the market offers a meaningful discount to our estimate of intrinsic value.
Who is this framework for?
Long term investors who prefer a structured, repeatable process to noise, tips or short term speculation.
Couldn't find your answer?

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