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Compounder

Blackline Inc

Held by 1 superinvestor (BL).

Educational data only — not investment advice. 13F positions are self-reported and can lag up to 45 days.

Valuation

Valuation · two methods

Earnings Power & Asset Floor

Two intrinsic-value methods and a tangible asset floor — deterministic, not price forecasts or recommendations.

Above fair valueLittle to no margin of safety today.
margin of safety
fair value
above fair value
$30
cheaper$5 – $7 value estimatepricier

Blackline Inc (BL): A conservative earnings-power estimate, $5–$7 / sh; today’s price sits above it (price $30 as of 2026-07-02).

An observation from two valuation methods — not investment advice, not a buy/sell signal, and not a price target.

Price as of 2026-07-02 · yahoo · DGS10 4.5% @ 2026-07-01.

Method & numbers

Owner-earnings DCF $4.50 – $6.02 · Greenwald zero-growth $6.91 · zero-growth base $6.91

Moat Not assessable · terminal value 37% of present value · owner-earnings yield 2% vs 10Y 4.5%.

Graham earnings-power value (normalized NOPAT)$6.73 – $6.91 / sh

Normalized NOPAT = average operating margin over the years shown × latest-year revenue × (1 − normalized tax); then + D&A − maintenance capex (write A). Unlevered (pre-interest, attributable to all capital). Capitalized at the 9–11% rate band (read as a WACC proxy). Enterprise → equity bridge applied: + cash − total debt.

Years: 2025, 2024, 2023, 2022, 2021

v1 simplifications: Maintenance capex (degraded) deducted in full cash (write A): EPV = (NOPAT + D&A − maintenance capex) / WACC; no tax shield on the capex term. Maintenance-capex methods diverge by 150% (> 50%); estimate is degraded. Share-based compensation is left as a real expense (not added back).

Buffett owner-earnings value$4.91 – $6.00 / sh

Owner earnings = average net income + average D&A − maintenance capex (zero-growth floor; no ΔNWC). Levered (starts from net income, already after interest — an equity-holder stream). Capitalized at the 9–11% rate band (read as a cost-of-equity proxy). No enterprise→equity bridge: the capitalized result is already equity value (subtracting debt would double-count interest).

Years: 2025, 2024, 2023, 2022, 2021

v1 simplifications: Owner earnings = net income + D&A − maintenance capex (degraded); the working-capital change is excluded (maintenance ΔNWC ≈ 0; growth ΔNWC is carried in growth value, not double-counted). One-time items are not separately normalized (multi-year averaging smooths them partially). Share-based compensation is left as a real expense (not added back); see the SBC/OE disclosure. Capitalized at the same 9–11% band as a cost-of-equity proxy (theoretically the cost of equity is higher; v2 simplification, v3 to refine).

Asset floor: Reproduction value = tangible net assets (equity − goodwill − intangibles) + capitalized R&D (5y straight-line), ÷ diluted shares.

Moat reading: Franchise test compares earnings power (EPV) against reproduction value (tangible net assets + capitalized R&D). EPV well above reproduction value signals a moat; near it, a commodity; below it, value destruction. A directional reading, not a verdict.

Growth value gated to zero — no moat / ROIIC ≤ WACC, so no growth value is credited.

Window FY 2025, 2024, 2023, 2022, 2021 · discount band 9%11% · normalized tax 8% (Average effective tax rate over 5 year(s), capped at the statutory 21%.) · diluted shares.

Owner-earnings DCF: growth g₁ 0% · OE FY 2025, 2024, 2023, 2022, 2021 · Discount band: 8.98%–12.00% (DGS10 +4.5% to a 12% strict end, as of 2026-07-01). No enterprise→equity bridge: owner earnings already flow to shareholders (post-interest), so no net cash is added and no debt subtracted — matching the engine owner-earnings lamp.

Ownership · 13F consensus

Who's buying it

Institutional ownership aggregated across funds — consensus strength and this quarter's moves. Describes actions, not advice.

1 superinvestor hold it · $50.6M combined

This quarter1 added1 exited

Largest holder Glenn Welling

Held by 1 superinvestor of Blackline Inc (BL); this quarter 1 added, 1 exited (as of 2026-03-31).

13F positions are self-reported and can lag up to 45 days. Informational only — not investment advice.

Next · is it cheap

BL's price is not below its conservative value band.

See which stocks are in the strike zone right now

Superinvestors Holding This Security

Exited this quarter (1)

Ownership overview

Blackline Inc (BL) is held by 1 of the superinvestors tracked on Compounder, with a combined $50.6M in reported 13F value. The largest position belongs to Glenn Welling, where it makes up 16.7% of the portfolio.

Over the latest quarter, 0 of the tracked filers opened a new position in BL, 1 added to existing ones, 0 trimmed, and 1 sold out entirely.

Holder counts and values reflect the most recent SEC Form 13F filings, through the quarter ended 2026-03-31. Source: SEC EDGAR. A 13F shows only long US-listed positions and can lag the real portfolio by up to 45 days, so this is disclosed long ownership, not a complete picture.

Holders over time

Superinvestors holding this security over the last 8 quarters: 1 → 1.

Early quarters may understate holder counts due to data backfill — read the slope with care.

Key facts & links

Ticker
BL
Total value held
$50.6M
Largest holder
Glenn Welling
External

Sources· SEC EDGAR 13F as of 2026-03-31 · filed 2026-05-15

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