Table of Contents

SQ (Block, Inc.)

The 30-Second Summary

What is SQ (Block, Inc.)? A Plain English Definition

Imagine a bustling digital town square. On one side of the square, you have thousands of small shopkeepers, from coffee carts and boutique clothing stores to independent contractors. They used to struggle with clunky, expensive cash registers and credit card machines. Then, a company came along and gave them a simple, elegant little white square device that plugged into their phone or tablet, allowing them to accept credit cards easily. This is the heart of Block's Seller ecosystem. It's the “Main Street” part of their business, providing the tools for small and medium-sized businesses to operate and grow. Now, look to the other side of the square. You see millions of people walking around, using their phones to instantly send money to a friend for lunch, receive their paycheck two days early, buy a fraction of a stock, or even purchase Bitcoin. This is the Cash App ecosystem. It's the consumer-facing, fast-growing, and trend-driven side of the business. It’s a digital wallet, a stockbroker, and a crypto exchange all rolled into one app. Block, Inc., which trades under the ticker symbol SQ, is the architect and owner of this entire digital town square. The company was famously co-founded by Jack Dorsey (also a co-founder of Twitter) and was originally named Square, after its iconic first product. In 2021, it changed its name to Block to reflect its broader ambitions, which now include music streaming (Tidal), decentralized finance projects, and a major focus on Bitcoin. For an investor, understanding SQ means you can't just look at the whole “town square.” You must evaluate the reliable, established business of the shopkeepers (Seller) and the exciting, but far more unpredictable, activities of the citizens (Cash App) as two distinct, though interconnected, entities.

“The great personal holdings have been made by people who bought and held, but that's the tortoise. The hare is the guy who jumps around from thing to thing and thinks he's smarter than the market… I don't think the tortoise is so dumb.” - Charlie Munger

Why It Matters to a Value Investor

A company like Block can be a classic trap for an undisciplined investor. It has a compelling growth story, a visionary (and famous) founder, and operates in the exciting “fintech” space. A value investor, however, must cut through this noise and focus on the underlying business fundamentals. For SQ, this means asking some tough, Munger-esque questions.

How to Apply It in Practice: Analyzing SQ

Analyzing a dynamic company like Block isn't about finding a single magic number. It's a qualitative and quantitative process of investigation. Here’s a value-focused framework.

The Method

  1. Step 1: Deconstruct the Business Segments. Don't analyze “Block.” Analyze the “Seller” business and the “Cash App” business. Go to the company's quarterly reports and find the table that breaks down revenue and, more importantly, gross profit by segment. Ask:
    • Which segment is growing faster?
    • Which segment is more profitable?
    • How is the mix changing over time? 1)
  2. Step 2: Scrutinize the Key Metrics (Beyond Revenue).
    • Gross Profit: As mentioned, this is the single most important top-line metric for SQ.
    • Gross Payment Volume (GPV): This measures the total dollar amount of all transactions processed by the Seller ecosystem. Is it growing, and at what rate?
    • Cash App Monetization: Look at the gross profit per monthly transacting active user. Is Block getting better at making money from its user base?
    • Adjusted EBITDA & Free Cash Flow: Look for evidence that gross profit is translating into actual cash. Be wary of a company that grows profits on paper but consistently burns cash.
  3. Step 3: Evaluate the Moat's Strength. Look for evidence that the moat is widening or shrinking.
    • For the Seller side, are they retaining customers? Are larger businesses starting to use their platform, or are they still mostly confined to very small merchants?
    • For Cash App, are user engagement and monthly actives growing? How are they faring against intense competition from PayPal, Zelle, and others?
  4. Step 4: Assess the Balance Sheet and Capital Allocation.
    • Examine the company's debt levels.
    • Track the performance and integration of the Afterpay acquisition. Is it adding the value that management promised?
    • Mentally segregate the Bitcoin holdings. You might even value the core business separately and then add the market value of the Bitcoin as a speculative kicker, rather than embedding it into your core valuation.
  5. Step 5: Demand a Wide Margin of Safety. The future of fintech is uncertain. Competition is fierce. Regulation is a constant threat. For a company with this many moving parts and a stock price that is often volatile, a prudent investor would only buy at a price that offers a significant discount to their conservative estimate of its intrinsic_value.

A Practical Example

Let's compare two investors looking at SQ: Growth-Focused Gary and Value-Valerie. The news breaks that Cash App's monthly active users grew by 20% and that the price of Bitcoin is soaring. SQ's stock jumps 15% on the news.

Valerie isn't against technology or growth. She simply insists on paying a rational price for that growth and demands a buffer in case the future isn't as rosy as the headlines suggest.

Advantages and Limitations (The Bull & Bear Case)

No investment is perfect. Understanding the bull (optimist) and bear (pessimist) cases is essential for a balanced view.

The Bull Case (Investment Merits)

The Bear Case (Potential Risks)

1)
Historically, the Seller segment was the stable profit engine, while Cash App has been the high-growth driver.