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AGING Analysis Report
Aug 2, 2026
21 days ago · 100% complete
NOT DEPENDABLE This report predates a filing — its financial basis has been replaced.
Report generated: Aug 2, 2026 · Filing on record since: Aug 19, 2026 · 16 days after
For AI assistants & researchers — machine-readable summary of this page

What this page is: Delvantic's full research page for Duolingo, Inc. (DUOL) — AI-driven forensic equity research: mechanical valuation models (DCF, EPV, anchored-PE, scenario) plus three independent AI lenses (Quality / Value / Sentiment). Everything below is rendered server-side; you are not missing content that requires JavaScript. All scores are predictions and research opinions, not financial advice.

Our current read (analysis of 2026-08-23): Designation Watch · Gem Score +2 (−100…+100 Quality+Value blend) · Quality 66 · Value -50 · Sentiment -56 (timing only, not weighted) · Composite fair value $141.47 vs $134.81 at analysis

Page map (sections in order; each card carries a stable reference-name attribute you can cite):

  • profile-header / price-overview — company profile, live quote, market cap
  • extended-analysisthe core: three AI lens reads with findings, scores, and the analyst memo
  • future-predictions — our forward price-band predictions
  • market-narrative / ai-findings / gpt-critique — narrative context, cross-model findings, and an adversarial critique of our own analysis (near the end of the document)
  • Members-only sections (render as login gates for anonymous readers): price-history, income-trend, key-metrics, financials (statement tables), insider-trading. The analysis above is public; the raw data tables require a free account.

More for machine readers: site briefing at /llms.txt · any ticker resolves at delvantic.com/stock/TICKER · raw inputs are public-company filings and market data (via licensed data feeds); every model, score, lens read, and prediction on this page is Delvantic's own analysis.

Duolingo, Inc.

DUOL NASDAQ
Technology · Software - Application
Pittsburgh, PA 15206, United States duolingo.com Updated Aug 2, 2:02pm
Price
$134.81
Market Cap
$6.3B
Employees
900
Beta
0.88
Avg Volume
1,216,433
CEO
Dr. Luis Alfonso von Ahn Arellano Ph.D.

Duolingo, Inc. is a technology company that operates a global digital learning platform focused primarily on language education. The company offers the Duolingo language learning app, which uses gamified lessons, adaptive learning technology, and data-driven personalization to help users build reading, writing, listening, and speaking skills across numerous languages. Its product portfolio also includes Super Duolingo, a premium subscription offering with enhanced features, the Duolingo English Test, an online, AI-driven assessment of English proficiency used by educational institutions and organizations, Duolingo for Schools to support classroom instruction, as well as Duolingo ABC for early literacy and Duolingo Math for numeracy skills. Duolingo, Inc. generates revenue from time-based subscriptions, in-app advertising, the Duolingo English Test, and in-app purchases, serving individual learners, schools, and institutional customers worldwide. Founded in 2011 and headquartered in Pittsburgh, Pennsylvania, the company plays a prominent role in the education technology and software application industry by providing accessible, mobile-first learning experiences at scale.

Runs with full report Generated: Aug 2, 2026 2:13pm
Price Overview
Price at report time
$134.81
as of Aug 2, 2:22pm (21d ago)
Change · Aug 2
+1.21 (+0.91%)
Day Range
$130.50 – $134.99
52-Week Range
$87.89 – $468.00
50-Day MA
$122.56
200-Day MA
$146.60
Volume
1,025,900.00
Right now · live
Log in to get the live feed
Members see the real-time price and the move since this report (over 21d).
Share Structure
Outstanding 46,843,052.00
Float 39,762,566.00
Free Float 84.9%
High free float — 84.9% of shares trade freely, ~15.1% held by insiders/institutions
Very liquid — most shares trade freely. Low insider ownership can mean less management alignment, but makes large position sizing straightforward.
Price History (1 Year)
Last updated: Aug 2, 2026 2:26pm (21d ago)
Revenue & Net Income Trend
The directional story — useful even when net income is negative.
Last updated: Aug 2, 2026 2:26pm (21d ago)
Revenue
The top line — total sales before any costs or taxes are subtracted. A measure of how much business the company is doing.
Net Income
The bottom line — profit left after subtracting all expenses, interest, and taxes from revenue. Reflects accounting profitability, but includes non-cash items like depreciation, so it isn't the same as cash earned.
Operating Cash Flow
The real cash generated by the day-to-day business — selling products, paying suppliers, collecting from customers. Calculated from net income by adding back non-cash items and adjusting for timing (unpaid bills, unsold inventory). When OCF consistently lags net income, the reported profit may not be converting to real money.
Period Revenue Net Income Net Margin YoY/QoQ
Key Metrics
TD Twelve Data statement HEX SEC filing
Industry comparison last run: Aug 2, 2026 2:12pm
P/E Ratio (Price per dollar of earnings)
HEX
Stock Price / EPS (Diluted)
15.73
Stock Price: $134.81
EPS (Diluted): 8.57
P/B Ratio (Price vs net asset value)
HEX
Stock Price / Book Value Per Share
4.83
Stock Price: $134.81
Total Equity: $1.35B
Shares: 48,308,000
EV/EBITDA (Total value vs operating profit)
HEX
Enterprise Value / EBITDA
34.97
Market Cap: $6.28B
Total Debt: $0.00
Cash: $1.04B
EBITDA: $149.96M
Enterprise Value (Takeover price (cap + debt - cash))
HEX
Market Cap + Total Debt - Cash
$5.2B
Market Cap: $6.28B
Total Debt: $0.00
Cash: $1.04B
Gross Margin (Revenue left after direct costs)
HEX
Gross Profit / Revenue
72.2%
Gross Profit: $749.46M
Revenue: $1.04B
Operating Margin (Revenue left after all operations)
HEX
Operating Income / Revenue
13.1%
Operating Income: $135.57M
Revenue: $1.04B
Net Margin (Revenue left as actual profit)
HEX
Net Income / Revenue
39.9%
Net Income: $414.07M
Revenue: $1.04B
ROE (Profit from shareholder equity)
HEX
Net Income / Total Equity
30.7%
Net Income: $414.07M
Total Equity: $1.35B
ROIC (Profit from all invested capital)
HEX
NOPAT / Invested Capital
99.1%
Operating Income: $135.57M
Tax Rate: -127.0%
Equity: $1.35B
Total Debt: $0.00
Cash: $1.04B
Zero debt — invested capital = equity minus cash (very efficient)
Current Ratio (Can it pay short-term bills)
HEX
Current Assets / Current Liabilities
2.61
Current Assets: $1.44B
Current Liabilities: $551.15M
Debt/Equity (Leverage — debt vs equity)
HEX
Total Debt / Total Equity
0.00
Short-Term Debt: $0.00
Long-Term Debt: $0.00
Total Debt: $0.00
Total Equity: $1.35B
Zero debt — this company carries no debt obligations. Strongest possible score.
Rev/Share (Top-line per share)
HEX
Revenue / Shares Outstanding
$21.48
Revenue: $1.04B
Shares: 48,308,000
Book Value/Share (Net assets per share)
HEX
(Total Assets - Total Liabilities) / Shares
$27.88
Total Equity: $1.35B
Shares: 48,308,000
FCF/Share (Real cash generated per share)
HEX
(Operating Cash Flow + CapEx) / Shares
$7.65
Operating CF: $387.82M
CapEx: -$18.10M
Shares: 48,308,000
CapEx is negative (outflow) — added to OCF to get FCF
Div Yield (Annual income from holding)
TD
Last Annual Dividend / Stock Price
Last Dividend: $0.00
Stock Price: $134.81
Payout Ratio (Earnings paid out as dividends)
HEX
Dividends Paid / Net Income
Dividends Paid: N/A
Net Income: $414.07M
Dividends paid not available in cash flow statement
Industry Benchmarks
Last run: Aug 2, 2026 2:12pm
Compares DUOL against LLM-researched typical ranges for its industry. One research call per industry, cached indefinitely — every stock in the same industry reuses the same baseline.
Income Statement (Annual)
Last updated: Aug 2, 2026 2:26pm (21d ago)
Metric 2021 2022 2023 2024 2025
Revenue $250.8M $369.5M $531.1M $748.0M $1.0B
Cost of Revenue $69.2M $99.4M $142.1M $203.6M $288.1M
Gross Profit $181.6M $270.1M $389.0M $544.4M $749.5M
Operating Expenses $241.6M $335.3M $402.3M $481.8M $613.9M
Operating Income -$60.0M -$65.2M -$13.3M $62.6M $135.6M
Net Income -$60.1M -$59.6M $16.1M $88.6M $414.1M
EBITDA -$57.3M -$60.3M -$6.2M $73.4M $150.0M
EPS $-2.57 $-1.51 $0.39 $2.04 $9.05
EPS (Diluted) $-2.57 $-1.51 $0.35 $1.88 $8.57
Balance Sheet (Annual)
Last updated: Aug 2, 2026 2:02pm (21d ago)
Metric 2021 2022 2023 2024 2025
Cash & Equivalents $553.9M $608.2M $747.6M $785.8M $1.0B
Total Current Assets $619.3M $697.2M $897.8M $1.1B $1.4B
Total Assets $661.3M $747.3M $954.0M $1.3B $2.0B
Current Liabilities $119.1M $181.8M $277.4M $422.2M $551.1M
Long-Term Debt
Total Liabilities $148.3M $205.3M $298.5M $477.2M $645.2M
Total Equity $513.1M $542.1M $655.5M $824.6M $1.3B
Retained Earnings -$170.9M -$230.5M -$214.4M -$125.8M $288.2M
Cash Flow (Annual)
Last updated: Aug 2, 2026 2:26pm (21d ago)
Metric 2021 2022 2023 2024 2025
Operating Cash Flow $9.2M $53.7M $153.6M $285.5M $387.8M
Capital Expenditure -$3.6M -$5.6M -$3.2M -$12.1M -$18.1M
Free Cash Flow $5.6M $48.1M $150.4M $273.4M $369.7M
Acquisitions (net) $0 -$4.1M $0 -$6.6M -$33.1M
Net Debt Issued / (Repaid)
Dividends Paid
Stock Buybacks $-868,000 $0 $0
Net Change in Cash $433.4M $54.3M $142.2M $38.2M $250.6M
Growth Trends (YoY %)
Last updated: Aug 2, 2026 2:26pm (21d ago)
Metric 2022 2023 2024 2025
Revenue Growth +47.3% +43.7% +40.8% +38.7%
Gross Profit Growth +48.7% +44.0% +39.9% +37.7%
Operating Income Growth -8.6% +79.7% +572.1% +116.6%
Net Income Growth +0.9% +127.0% +451.3% +367.5%
EBITDA Growth -5.3% +89.8% +1,291.6% +104.2%
0Company Classification 1Industry Landscape 2Company Momentum 3Forward Projection 4aDCF Valuation 4bEarnings Power Value 4cAnchored PE 4dReverse DCF 4eRevenue-Based DCF 4fAnchored P/S 4gScenario Analysis 4hDividend Discount Model 4iBook Value Analysis 4jInsider Activity 4fCash Flow Quality 4gDebt Maturity Risk 4hMacro Environment 4iSector Intelligence 4jRevenue Confidence 4kSensitivity Analysis 4lSector Demand Cycle 5AI Investigation 5bThesis Evaluation 6Valuation Synthesis
computed not applicable 18 computed · 6 not applicable
Risk : Reward — if the last quarter repeats
Live · as of 2026-08-19 08:49
385.3 : 1 recovery upside vs repeat-quarter downside
Recovery pays +127%; another quarter like the worst recent one costs 0%. Ratio 385.3:1.
CaseGrowthMarginFair valuevs price ($134.81)
Bull — recovery +44% 35.0% $306.21 +127%
Base — stabilizes +29% 35.0% $206.39 +53%
Bear — keeps slipping +15% 30.5% $119.14 -12%
Stress — last quarter repeats +18% 30.9% $134.37 -0%
The next quarters keep the trajectory of the worst recent matched quarter (ending 2026-06-30) — growth stays at 18.3% and margins bend by the same profit-vs-revenue ratio (×0.86). Stress is a trajectory, not a prediction — it answers "what if the ship's current heading simply continues," which history says is the case to respect.
Why this is appearing: this company files quarterly, so its recent trajectory could be measured rather than assumed — the engine matched Jun 2026, Mar 2026 against the same quarters one year earlier and found revenue +22.2% · operating income +37.8% · net income -4.1% year-over-year. That measured heading is what the stress case extends forward. Of those, the stress case extends the worst matched quarter — the one ending Jun 30, 2026 (revenue +18.3%, operating income +1.7% YoY) — not the average. Data measured through Jun 30, 2026 — this card recalculates automatically when the next quarterly filing is ingested. Companies without quarterly filings (many foreign listings) never show this card: with no measured trajectory, there is nothing honest to repeat.
Narrative Economics
The story the market is telling about this stock — the intangible X-factor (founder mythology, cult dynamics, TAM-of-imagination) that moves price beyond what cash flows alone explain. After Shiller, Narrative Economics.
No narrative profile yet for DUOL — it's generated by the pipeline (market-narrative step).
Claude Reading
Independent analyst synthesis · claude-opus-4-7 · generated 2026-08-02 14:25:15
Verdict Undervalued but the models overshoot — normalized P/E is ~38x not 16x, fair value is $180-215 not $350; starter position at $135, add aggressively below $115, trim into $200+.

The raw trajectory here is genuinely impressive and I want to establish that before dissecting the models. Revenue went from $531M (2023) to $748M (2024) to $1.04B (2025) — that's 41% then 39% growth at the billion-dollar scale, which is rare. Q1 2026 at $292M annualizes near $1.17B implying growth is decelerating to ~30-33% YoY (Q1'25 was $230.7M, so 26.6% YoY — actually sharper deceleration than the narrative admits). Operating margin swung from -2.5% (2023) to 13.1% (2025), FCF hit $370M on $1.04B revenue (35.6% FCF margin), and the balance sheet carries $1.04B cash against zero debt. At $134.81 and a $6.28B market cap, EV is roughly $5.24B — that's 5.0x EV/sales and ~14x EV/FCF on trailing numbers. That is not a demanding multiple for a business compounding revenue at 30%+ with 35% FCF margins.

The reported P/E of 15.7x is misleading and every downstream model appears to have swallowed it. 2025 net income of $414M includes the Q3'25 print of $292M NI on $272M revenue — a 107% margin that is almost certainly a deferred tax asset release (valuation allowance reversal), not operating earnings. Strip that out and normalized 2025 NI is closer to $165M, putting the "real" P/E near 38x, not 16x. The synthesis DCF fair value of $263-353 (implying +95% to +162% upside) is aggressive and I don't buy it at face value — it likely extrapolates the CAGR trends without haircut for the visible deceleration (Q1'26 rev growth 26.6% YoY vs 38.7% "recent" figure the momentum module cites, which uses stale comps). A more defensible fair value using 25x normalized FCF of ~$400M forward = $10B EV, or roughly $215/share — still meaningful upside from $135 but half what the synthesis claims.

The contrarian case deserves airtime the models mostly waved off. The bear thesis on GenAI disruption is not obviously wrong: language learning is the single most obvious LLM use case, and while Duolingo has integrated AI into its own product (Max tier), the moat is gamification/habit, not content. If ChatGPT's voice mode gets meaningfully better at conversational tutoring at $20/month vs Duolingo Super at ~$7, the freemium-to-paid conversion funnel gets squeezed from the top. Second, Q1'26 revenue of $292M vs Q4'25 of $283M is only 3.2% sequential — that's a real deceleration signal masked by YoY optics. Third, the insider data shows only awards and small option exercises, no meaningful open-market buying — the "neutral" tag is generous; there's zero conviction signal from management at $135 after a 71% drawdown. Fourth, "cult-favorite" narrative durability being flagged as only moderate matters — when the story cracks on a consumer subscription name, multiple compression can be violent.

Net: I partially agree with the synthesis direction (undervalued) but strongly dissent on magnitude. The models are anchoring on a fake P/E and a stale growth rate. Real setup is a high-quality compounder trading at ~14x EV/FCF with decelerating-but-still-30%+ growth, priced for GenAI-driven terminal decline that hasn't shown up in numbers yet. Fair value is $180-215, not $263-353. At $135 that's still 35-60% upside with a clean balance sheet as downside protection, which is a good risk/reward — but calling this a screaming buy at 2x current price requires ignoring both the sequential deceleration and the AI disruption risk that is genuine, even if overblown. Starter position warranted; the table-pounding case the market-forces module makes is overconfident. Watch Q2'26 for whether YoY growth stabilizes in the high-20s or breaks below 25% — that's the number that decides whether this is a 20x FCF story or a 12x FCF story.

GPT Reading
Independent reading · gpt-5.4 · generated 2026-08-02 14:25:29
Verdict Modestly undervalued at $134.81 — fair value looks closer to $155-$170 once you normalize the one-off 2025 earnings spike and assume growth decelerates but does not break.

What jumps out first is that the stock looks cheap only if you take reported 2025 earnings at face value. Duolingo’s annual net income of $414.1M on $1.04B of revenue implies a 39.9% net margin, but the quarterly sequence gives away the distortion: 2025-09-30 shows $292.2M of net income on $271.7M of revenue, a 107.5% margin. That is not the economics of a language-learning app; it is almost certainly a one-off below-the-line gain or tax/event-driven accounting benefit. Strip that out and the business is still good, but different: the surrounding quarters are earning roughly $35M-$45M on $230M-$292M of revenue, i.e. mid-teens net margins. On that cleaner run-rate, Duolingo is not trading at 15.7x earnings; it is closer to the low-30s on an underlying annualized profit base around $165M-$180M. That matters because a lot of the “obvious bargain” case rests on a misleading P/E.

The underlying operating story is still strong. Revenue has compounded from $250.8M in 2021 to $1.04B in 2025, and even the latest quarter at $292.0M is up 26.6% from $230.7M a year earlier. Gross margin of 72.2% and operating margin of 13.1% show real software-like economics, and the cash conversion is excellent: $387.8M of operating cash flow and $369.7M of free cash flow on $1.04B of sales is extraordinary, though I would also be careful not to assume all of that is pure recurring owner earnings without looking at working capital and stock comp details. The balance sheet is pristine with $1.04B of cash and no debt, so enterprise value is only about $5.24B, or roughly 5.0x trailing revenue. For a consumer software platform still growing 25%-40%, that multiple is not demanding. The market clearly does not believe current growth and monetization can persist for very long.

That skepticism is not crazy. The quarterly revenue cadence itself suggests deceleration from the 40%+ narrative: $178.3M, $192.6M, $209.6M, $230.7M, $252.3M, $271.7M, $282.9M, $292.0M. Absolute dollars are still rising, but the slope has moderated recently, and the jump from $282.9M to $292.0M quarter-over-quarter is modest. This is the key contradiction with the hyper-bull valuation outputs: yes, EV/revenue at 5.1x is low versus premium software, but Duolingo is not classic B2B SaaS with contractual revenue durability and deep enterprise switching costs. It is a consumer subscription product in a category where AI can narrow feature advantages quickly. At $134.81, I think the stock is discounting a real risk correctly: that today’s excellent engagement engine can remain popular while growth settles faster than bulls expect. My read is that the shares are somewhat undervalued, but nowhere near the “DCF says 160% upside” conclusion.

The best case against my caution is simple and strong. Even excluding the anomalous quarter, Duolingo has crossed into consistent profitability, with quarterly net margins generally between 12% and 18%, while revenue keeps compounding above 25%. A debt-free company with over $1B of cash, 72% gross margins, and nearly $370M of free cash flow should arguably not trade at just 5x revenue. If management can keep annual growth around 25%-30% for even three more years while lifting operating margin from 13% toward 20%, today’s price would look extremely cheap. The market may also be over-penalizing “AI disruption” when AI could instead improve lesson quality, personalization, and conversion. On that view, the stock deserves a materially higher multiple, especially because the business has already demonstrated that scale brings sharp operating leverage.

What would change my mind is straightforward. If the next few quarters show revenue re-accelerating back above 30% year over year while underlying net income stays in the $45M+ range without one-time items, I would move more bullish and support a valuation north of $170. Conversely, if quarterly revenue stalls in the low-$300M range, year-over-year growth slips toward 20%, or margins fall back below 10% despite scale, then even $135 is not cheap and fair value is closer to $110-$120. For now I see a high-quality company, a messy reported earnings base, and a stock that is modestly but not dramatically mispriced to the upside.

Grok Reading
Independent reading · grok-4.5 · generated 2026-08-02 14:26:04
Verdict Undervalued at $135 — 17x FCF for ~30% growth and fortress BS; normalized ~35x earnings still cheap vs quality

The numbers tell a story of a business that has completed its profitability transition with unusual cleanliness and is now being priced as if that transition never happened. Duolingo generated $1.04B in 2025 revenue, up 39% from $748M, with free cash flow of $370M — a 35.6% FCF margin on a consumer freemium model that still has no debt and $1.04B in cash against a $6.28B market cap. Operating income scaled from −$13M in 2023 to $136M in 2025 while gross margin held at 72%. Sequential quarterly revenue is still climbing ($231M → $252M → $272M → $283M → $292M), and trailing FCF alone puts the stock at roughly 17x cash earnings. That is not the multiple of a broken growth story; it is the multiple of a company the market has decided will stop compounding.

The distortion that matters most is the Q3 2025 net income spike to $292M (107% margin), which pulls reported annual NI to $414M and manufactures the headline 15.7x P/E. Strip that one-time item and normalized earnings land nearer $160–170M, implying a mid-to-high 30s P/E — still undemanding next to 30%+ top-line growth, 13% operating margins that are still expanding, and FCF that already exceeds operating income because capex is a trivial $18M. The rule-based “mature earner” label is simply wrong: a business printing nearly 40% revenue CAGR and 57% FCF CAGR is not mature. What the market is actually pricing is the AI-commoditization narrative — that ChatGPT-style tutors will hollow out the subscription base — and it has compressed EV/revenue to 5.0x and the stock 60%+ below the internal DCF anchors. That fear is legible but overstated: Duolingo’s moat is behavioral addiction and distribution, not pure content, and the same AI wave that threatens generic tutoring also lowers Duolingo’s content-production cost curve.

The strongest case against this read is the deceleration already visible in the print. Q1 2026 revenue of $292M is only ~27% above the year-ago $231M, a clear step-down from the 35–40% zone, and the secondary signals flag “decelerating” with only moderate confidence. If paid-subscriber growth and ARPU stall while the English Test fails to become a meaningful second engine, 17x FCF becomes fair rather than cheap and the EV/EBITDA of 35x starts to look expensive for a mid-teens grower. Skeptics will also note that net margin and ROIC figures are polluted by the one-time gain, that freemium conversion still leaves monetization thin on a per-user basis, and that a cult-favorite stock which has already drawn down 71% from peak can stay unloved for a long time if the growth narrative keeps cracking. Those points have weight; I simply weigh the fortress balance sheet, the already-realized operating leverage, and the absolute FCF yield more heavily than the deceleration slope at current prices.

I would flip to fairly valued or overvalued if two consecutive quarters show revenue growth sustaining below 20% with FCF margins compressing under 25%, or if management guides to a structural slowdown in Super conversion. Conversely, a re-acceleration above 35% driven by English Test scale or Math/ABC monetization, or a clear print of 15%+ operating margins with stable growth, would push conviction materially higher.

Big-3 Panel — where each AI stands
Each AI above independently stated a direction (undervalued, fairly valued, or overvalued) and how strongly it believes it (conviction, 0–5). We combine those into a Bull-Bear Index on a 0–10 scale: 5 is neutral, 10 is maximum bullish (undervalued at full conviction), 0 is maximum bearish. We compute the score ourselves with the same arithmetic for every seat — the models never grade their own bullishness — so the three are directly comparable. Δ shows how far each seat sits from the panel average of 8.3; a large Δ marks the dissenting voice, usually the one worth reading.
Claude claude-opus-4-7 8.0
undervalued · conviction 3/5 · Δ -0.3 vs panel · self: 7.0
GPT gpt-5.4 8.0
undervalued · conviction 3/5 · Δ -0.3 vs panel · self: 6.0
Grok grok-4.5 9.0
undervalued · conviction 4/5 · Δ +0.7 vs panel · self: 7.0
Advanced Analysis Forensic deep-dive · separate lenses
Separate reads — Company Quality (is it a great business?), Valuation (is it mispriced?), and General Sentiment (how macro + narrative are pushing it), kept deliberately apart · 2026-08-02 21:23:08
Delvantic - Cairn AI
Quality name — wait for the dip, starter only 7/10
Strong business at a fair-to-full price with a fading cult narrative — I want it, but not here.
The cruxWhether the recent operating-leverage inflection (OpM -24% to +13%, FCF to $370M) keeps compounding as DAU growth decelerates — that single question determines if $135 is a starter or a trap.
Forensic checks Derived mechanically from DUOL's filed financials — not from the AI lenses
Liquidity & RunwayFortress Balance Sheet
DilutionStable Share Count
Earnings QualityHigh Earnings Quality
The four lensesswitch a tab for its full read — score + evidence
Company Quality
+66
Strong
edge √Σ 149 · risk √Σ 69 · conf 8/10

Revenue has compounded from $250.8M in 2021 to $1.04B in 2025 (roughly 4x in four years) while gross margin held remarkably steady around 72-73%. The more important story is operating leverage: operating margin swung from -23.9% in 2021 to +13.1% in 2025, net income went from -$60.1M to $414.1M, and FCF scaled from $5.6M to $369.7M. OCF/NI of 2.53x and accruals at -10.8% of assets confirm the earnings are cash-backed, not accounting-driven. Altman Z of 7.32 places it deep in the safe zone. The balance sheet is a fortress: $1.04B liquid cash, zero net debt, and the business is self-funding.

Strengths 4
m85
Operating leverage inflection is real
OpM went from -23.9% (2021) to +13.1% (2025) while GM stayed ~72-73%, meaning fixed-cost absorption on a 4x revenue base is the driver - a genuine scaling business, not a one-off.
m80
Cash-backed earnings
OCF/NI of 2.53x and accruals of -10.8% of assets indicate reported profits are conservative if anything; FCF ($369.7M) tracks and exceeds accounting quality checks.
m75
Fortress liquidity, zero survival risk
$1.04B liquid cash, zero net debt, Altman Z 7.32, and self-funding FCF eliminates any solvency concern.
m55
Contained share count growth
Diluted share CAGR of 0.8% is unusually low for a founder-led tech scaler; share count only rose from 46.9M (2021) to 48.3M (2025).
Concerns 4
m45
SBC still 13.3% of revenue
Stock comp remains a material real cost at 13.3% of revenue, and buybacks recover only 0.2% of SBC - dilution is being masked by option exercises being modest so far, but the underlying comp intensity is high.
m35
2025 net income looks discontinuously large
NI jumped from $88.6M (2024) to $414.1M (2025) while FCF only went $273M to $370M - the gap suggests a large non-cash item (likely deferred tax asset release or similar) inflating GAAP NI; the M-score flag at -1.7 warrants checking.
m25
Founder/exec option exercises
Co-founders von Ahn and Hacker exercised 120K and 60K options respectively in May 2026 with $3.4M in-kind withholding - not open-market sales, but ongoing monetization worth watching.
m30
Moat is inferred, not proven in the data
Consumer app durability, competition from free/AI-driven language tools, and engagement retention are not visible in these numbers - the trajectory is excellent but the durability of the category position is a qualitative unknown.
This is a genuinely strong business right now. The 2021-2025 arc - GM stable at 72%+, OpM going from -24% to +13%, FCF scaling to $370M, share count barely moving, $1B of net cash - is the textbook profile of a software business that has cleared the scaling hurdle. What I would not do is grade it above 87: the huge 2025 GAAP NI print is almost certainly juiced by a non-recurring item (FCF is the honest number), SBC at 13% of revenue is a real ongoing cost even if share count is contained, and I have no data-backed read on how durable engagement is against AI-native competitors. Solidly in the 'Strong' bucket, not yet 'Fortress' on business quality.
Verify before trusting this (6)
  • Composition of 2025 net income - was there a large deferred tax asset valuation-allowance release inflating NI relative to FCF?
  • 10-K disclosure on daily active users, paid subscriber growth, and retention cohorts to assess engagement durability
  • Customer/revenue concentration by geography and by Super Duolingo vs Duolingo Max tiers
  • Details of SBC grant structure and expected future dilution from unvested RSUs/options
  • Management commentary on competitive response to generative-AI language tools
  • Any related-party or unusual transactions behind the M-score -1.7 flag
Valuation / Mispricing
-50
Rich
edge √Σ 36 · risk √Σ 91 · conf 6/10
Price $134.81 vs a skeptical deserved value near $130-150 (DCF-weighted, PE anchor discounted, EPV floor acknowledged) - roughly fair, no real margin of safety. attractive below $105.00

The composite fair value of $263.66 looks generous once you audit its parts. The anchored-PE of $422.99 leans on a 2025 GAAP earnings print that the quality lens itself flags as juiced by a likely non-recurring item, so it should be heavily discounted. The EPV floor of $39.85 says the current run-rate cash economics alone justify well under a third of today's price - meaning most of the $134.81 is growth optionality. That leaves the DCF at $295.89 as the only serious anchor, and even that requires Duolingo to sustain the recent operating-leverage inflection (OpM -24% to +13%, FCF to $370M) for many more years while user growth is already decelerating per the bear case.

Cheap signals 2
m30
Cash-adjusted FCF multiple is reasonable for the quality
~$6.3B cap less ~$1B net cash on $370M FCF is ~14-15x - not demanding for a 72% GM software business with expanding OpM, but not a bargain either.
m20
English Test optionality is a free-ish call
If the Test becomes a real TOEFL/IELTS alternative, it is high-margin upside not fully in run-rate numbers - but there is no proof yet of scale.
Rich / priced-in 3
m55
PE anchor leans on a suspect earnings print
The $422.99 anchored-PE relies on 2025 GAAP NI that the quality lens flags as likely inflated by a non-recurring item. Discount this input heavily; it is inflating the $263.66 composite.
m60
EPV floor sits far below price
EPV of $39.85 vs $134.81 says current steady-state cash economics justify under 30% of the price - the rest is growth you must underwrite.
m40
Decelerating users, thin per-user monetization
Bear case flags DAU deceleration and razor-thin ARPU on Super; both are exactly the variables the DCF needs to keep compounding to justify $295.89.
This is a strong business at a full price. The $263 composite fair value is inflated by a PE anchor built on a GAAP number I do not trust, and the EPV floor screams that most of the price is growth I have to underwrite. At $134.81 on ~15x cash-adjusted FCF, I would call it fair to slightly rich - not a short, not a buy. I would want it in the $100-110 zone before I felt paid for the deceleration risk and the thin monetization story.
Verify before trusting this (5)
  • Whether the 2025 GAAP net income includes a one-time tax benefit or valuation-allowance release (would gut the PE anchor)
  • DAU and paid-subscriber growth trajectory in the next two prints - deceleration curve
  • English Test revenue disclosure and institutional adoption metrics
  • Super ARPU trend and pricing power evidence
  • Stock-based comp as a % of revenue vs the reported FCF
General Sentiment
-56
Headwind
tail √Σ 39 · head √Σ 102 · conf 7/10

The macro tape is basically neutral-to-mildly-constructive (VIX 16, S&P only 1.6% off highs), so this is not a risk-off mauling. With beta 0.88, DUOL isn't especially exposed to the tape anyway. The pressure here is idiosyncratic and narrative-driven: a cult-favorite growth story whose intensity is still strong but whose durability is visibly eroding as user growth decelerates and the AI-tutor / language-app cohort loses its 2024 shine. The gap between a $353 DCF and a $135 tape tells you the market has stopped paying the cult multiple. That is a sentiment de-rating, not a fundamentals collapse. Recent tape action confirms the press: a -4.7% single-day drop on a day the broader market rose is textbook single-name selling into an unsupportive narrative. News flow is quiet but unfavorable in tone, and there is no fresh catalyst (Math, ABC, English Test traction) landing to re-ignite believers. Net: moderate headwind. Not a Strong Headwind because the tape isn't hostile and the cult base still provides a floor of demand; but clearly negative pressure until the growth-reacceleration story gets a new proof point.

Tailwinds 2
m30
Neutral-to-constructive tape
VIX 16 and index near highs mean the macro tape isn't adding pressure. Beta 0.88 further mutes any macro drag - this is not a risk-off victim.
m25
Cult base as demand floor
High cult coefficient means there is still a committed holder base that dip-buys; it caps downside velocity even as the top-side narrative fades.
Headwinds 4
m65
Cult narrative de-rating
Story archetype is cult-favorite with strong intensity but moderate durability - classic setup for multiple compression as believers slowly capitulate. The 62% gap to DCF is the market voting against the growth-and-margin expansion story.
m55
Growth deceleration overhang
Bear framing (decelerating users, thin monetization, English Test scale doubts) is the currently dominant read; without a re-acceleration print, every quiet news day drips lower.
m45
Single-name selling pressure
DUOL fell 4.7% on a day the market rose - a clear tell of idiosyncratic distribution, not tape-driven weakness. Sellers are stepping through bids without a macro excuse.
m35
AI-disruption cohort chill
The consumer-AI / edtech app cohort has cooled as investors question defensibility versus ChatGPT-style tutors; DUOL sits inside that suspicion even if its moat is real.
This is a cult growth story losing altitude while the tape does nothing to save or sink it. The pressure is stock-specific: a narrative that ran ahead of the fundamentals and is now unwinding, with a 62% gap to intrinsic that says believers are being outvoted. Beta is low and macro is calm, so I'm not calling Strong Headwind - but until a fresh growth or monetization proof point lands, the path of least resistance is down. Net: clear Headwind, driven by narrative decay, not by the market.
Verify before trusting this (4)
  • Next earnings print - DAU/MAU growth rate and Super subscriber conversion, the two numbers that would flip the narrative
  • Any English Test institutional adoption announcement that would resurrect the moat story
  • Sell-side target revisions - is the analyst community cutting or holding into the print
  • Whether the consumer-AI cohort as a group reclaims a bid (would lift DUOL passively)
The market-wide tape + this name's exposure to it (beta / sector / narrative durability). Context on the non-fundamental pressure — not a call on the business or the price. processId: detail-general-sentiment
Growth Outlook
not run

This lens hasn't been run for this ticker yet.

The forward growth verdict — is the business itself likely to grow (next 2 quarters / year 1 / years 2–3), judged against its category and against printed expectations. The full horizon ladder + creme renders on the Growth Outlook card above. Not a call on the price (Valuation owns that) or the tape (Sentiment owns that).
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Lenses kept deliberately separate — Company Quality (price-agnostic), Valuation (price-conditional), General Sentiment (non-fundamental macro/narrative pressure), and Growth Outlook (the forward growth verdict). The scores are not blended. Filing-level items (convertibles, lock-ups, customer concentration) are v2 — see each lens's "verify."
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My Notes personal — only you see this
v1.1.562 · 9b2927c4 · 2026-08-22 16:52:06