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L.3 · INTERMEDIATE · 2 MIN

Items for Further Diligence: Intellectual Humility as a Tool

Every thesis has known unknowns. Strong analysts name them out loud. The "items for further diligence" section is the practitioner's tool for converting intellectual humility into a concrete work plan.

Quiz · 5 questions ↓
§ 01

Primary research is what you do; secondary research is what you read. Talking to five customers, attending one industry event, downloading the product, and walking three store locations is primary. Reading the 10-K, sell-side notes, and SEC filings is secondary. Both matter. Most edge comes from primary.

§ 02
Question typeWhere to answer itCost vs lift
Is the financial disclosure consistent across filings?Secondary — 10-K + 10-Q + proxy reconciliationLow cost, foundational lift
Do customers actually love the product?Primary — interviews, NPS data, app store reviewsMedium cost, high lift
What does management actually believe about the next quarter?Primary — conference attendance, IR meetings, expert callsHigh cost, situationally high lift
Has the auditor flagged anything unusual?Secondary — auditor reports, comment lettersLow cost, occasionally decisive
§ 03

Worked example — Westmoor Optical diligence plan: (1) compare price tags in six Westmoor stores vs six Pearle stores in the same malls; (2) attend Vision Expo East and talk to three frame suppliers about Westmoor's negotiating posture; (3) book an exam through the Westmoor app to assess UX; (4) reconcile the "premium-segment growth" disclosure in 10-Q footnote 7 with syndicated POS data; (5) interview two former Westmoor store managers via LinkedIn for inventory-turn data.

§ 04
An analyst has a $30 base case on Tirebridge Materials and a 3-month catalyst window. Which diligence item should be deferred?
§ 05

Knowing what you do not know — and having a specific plan to find out — is what separates a serious analyst from a hopeful one. Write the diligence section first, not last. It will shape the rest of the memo.

Five questions · AI feedback

Sit with the ideas.

An analyst's memo on Westmoor Optical ends with a section titled "Items for further diligence" listing five open questions. The portfolio manager should interpret this section as:

Why:
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