Issue #001 now live · Dave Inc. (NASDAQ: DAVE)

What are the
bulls missing?

That's the only question
that matters.

Independent equity research on under-followed companies. Forensic accounting. Risk-first analysis. No positions held. No conflicts. Just the work.

"
I hate losing more than I love winning. That asymmetry is the whole game for independent investors. Don't lose, and the wins take care of themselves.
— The Blind Spot · inspired by Moneyball
5-Layer
Risk Framework
$300M–$3B
Market Cap Focus
Bi-Weekly
Publication Cadence
Zero
Positions Held · Ever
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⚖️
Independence Disclosure — Read This First The Blind Spot operates under a strict zero-conflict policy. The analyst does not hold, and will never hold, any long or short position in any security covered in this publication — before, during, or after publication. The Blind Spot does not accept payment, sponsorship, or compensation of any kind to cover any company. No company has approved, reviewed, or influenced any report published here. This is the only way independent research can be trusted. The Blind Spot's sole obligation is to the analysis — and to the reader.
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All Reports

2026 Research Archive

CAUTIOUS Feb 2026
DAVE · NASDAQ · FinTech

The Profitability Mirage

A $33M one-time gain inflating earnings by 136%. A provision rate no one can verify. A covenant breach deleted from the credit agreement.

12 pages 📄 PDF + Excel
TBDMar 2026
Report #002

In Research

Under analysis. Subscribe for notification when published.

● Publishing Mar 2026
TBDApr 2026
Report #003

In Research

Under analysis. Subscribe for notification when published.

● Publishing Apr 2026
TBDApr 2026
Report #004

In Research

Under analysis. Subscribe for notification when published.

● Publishing Apr 2026
TBDMay 2026
Report #005

In Research

Under analysis. Subscribe for notification when published.

● Publishing May 2026
TBDMay 2026
Report #006

In Research

Under analysis. Subscribe for notification when published.

● Publishing May 2026
The Framework

5-Layer Risk Analysis

Every report runs the same structured forensic process. Not a checklist — a discipline that starts where most analysts stop reading: in the footnotes, the covenant schedules, the non-GAAP reconciliations.

The question is never "is this a good business?" The question is always "what does the current price assume, and is that assumption credible?"

Sector focus: FinTech · SaaS · PropTech · $300M–$3B market cap.

  • 01
    Accounting Quality
    Revenue recognition (ASC 606), non-GAAP adjustments, capitalised costs, one-time item classification. Where is management hiding the ball?
  • 02
    Unit Economics & Business Model
    NRR, CAC, LTV, Magic Number, cohort analysis. Is the business getting more or less efficient as it scales?
  • 03
    Regulatory & Legal Exposure
    Pending regulation, litigation, enforcement actions, concentration risk. What's the tail risk consensus hasn't priced?
  • 04
    Competitive Dynamics
    Moat durability, pricing power, new entrants, switching costs. Is the competitive position widening or narrowing?
  • 05
    Balance Sheet & Credit Quality
    Cash runway, covenant compliance, debt structure, dilution risk. Can this business survive its own ambitions?
On the Roadmap

What's being built

The Blind Spot is growing into a full analytical platform. Reports are phase one.

📊
Risk Scoring Engine
A proprietary 5-Layer composite risk score for every company covered. A single number that tells you where the risk is — before you read the full report.
Accounting Quality
7.8
Unit Economics
5.2
Credit Quality
6.5
Competitive Moat
3.5
🎯
Short Watchlist
A curated watchlist of companies with elevated blind spot risk scores. Not formal recommendations — a ranked list of where forensic analysis points to overvaluation.
DAVE
8.2
Company B
6.7
Company C
5.8
📁
Financial Model Library
Downloadable Excel models with full assumption transparency, scenario analysis, and the bear/base/bull math for every company covered.
🔍
Forensic Screener
Screen the universe by accounting quality flags — deferred revenue gaps, SBC trends, NRR discrepancies, CAC deterioration. Find the next blind spot before the market does.

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No positions held · No paid coverage · Independent research only