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At Due Diligence Capital Notes, I believe that superior returns are generated through dissenting from the consensus when the consensus is wrong. My approach combines top-down macroeconomic analysis with bottom-up fundamental equities research, focusing heavily on cash flows and capital cycle theory.

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Recent Notes

The latest deep-dives and market commentary.

Korea2026-04-229 min read

S-Oil's Dual Catalyst: Refining Supercycle Meets the Shaheen Petrochemical Startup

S-Oil reports Q1 2026 earnings against a backdrop of Hormuz-driven crude prices near $119 per barrel and Korean refining margins roughly double their historical average, with analyst operating-profit estimates ranging from ₩594 billion to ₩1.18 trillion. Simultaneously, the company's ₩9.26 trillion Shaheen complex — the world's first commercial Thermal Crude-to-Chemicals facility — is 93% complete and weeks from mechanical readiness, with output pre-committed through a five-year SABIC marketing deal.

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COIN2026-04-229 min read

Coinbase Board Shrinks to Nine as Former Solicitor General Paul Clement Steps Down

Coinbase's April 2026 8-K discloses that Paul Clement, a former U.S. Solicitor General, will not stand for re-election, shrinking the board from ten seats to nine without a named replacement. Clement's appellate expertise made him a deliberate strategic asset during Coinbase's years-long SEC dispute, not a standard governance placeholder. His departure raises questions about how the board will maintain legal depth as U.S. crypto policy shifts from enforcement to legislation.

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CORZ2026-04-219 min read

Core Scientific's $3.3 Billion Secured Note Offering Relies on a Subsidiary, Not the Parent Company

Core Scientific announced a $3.3 billion senior secured note offering to retire bridge loans originated just seven weeks earlier. The notes are being issued by an indirect subsidiary, not the parent company, which has explicitly declined to guarantee them — a structural choice that places CORZ equity holders below subsidiary creditors in the recovery hierarchy. The Rule 144A institutional offering, secured against five data-center campuses, matures in 2031.

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