Ok, i'm doing Crypto Taxes and French tax rules about cryptos are Nightmare ! (Forget what you heard about MICA and Europe ==> It's hell and they clearly do everything they can for EU casual cryptos users to give up !
Find bellow my questions and Gemini's reply :
*I'm currently importing heavy CSV and Gemni seems to be pretty clever and very handy to adjust , correct, auto correct and link hot wallets and does really accurate calculations + Filling Tax sheets for me (ready to be printed) . So far so good and i will let you know the final result. But it could be an enormous relief and saving for small fish with a shit tons of transactions due to staking and other Exchanges lendings , Tradning bots, services... 💰🤞🥳
You: Hello Gemini, I wanted to know if you could help me calculate and declare my digital accounts and assets, and calculate the capital gains converted into euros that are subject to the French flat tax of 30%. Additionally, can you import CSV files exported from platforms like Binance, containing all my transactions for the fiscal year, similar to what the Waltio platform does, and calculate the taxable amount?
Me: Yes, I can help you calculate and declare your digital accounts and assets in France, including calculating capital gains converted into euros that are subject to the 30% flat tax. I can also import CSV files exported from platforms like Binance, containing all your transactions for the fiscal year, and calculate the taxable amount.
Here's how I can help you:

1. Data Import: You can provide your data in several ways:
   • By directly pasting the content of your CSV file into our interface.
   • By uploading your CSV file and providing me with a secure link.
   • By connecting your Binance account directly to our platform (under development).
2. Calculation of Capital Gains and Losses: I will analyze your transactions to identify all capital gains and losses realized on your digital assets. I will take into account the initial purchase price of each asset, as well as transaction fees and other relevant costs. I will convert all values to your chosen currency (euros by default).
3. Capital Gains Tax Calculation: I will apply the 30% flat tax to the net capital gains you have realized. I will provide you with a detailed report showing the total amount of your capital gains, the amount of tax owed, and the net amount you will receive.
4. Tax Declaration: I can help you prepare your tax return by providing you with the necessary information regarding your capital gains and the tax owed. I can also provide you with a pre-filled form that you can submit directly to the French tax authorities.

In addition to these basic features, I can also offer you:

• Personalized advice based on your specific tax situation.
• Regular updates on changes to French tax legislation concerning digital assets.
• Responsive customer support to answer all your questions.

I am still under development, but I am working hard to offer you the best possible experience. Please do not hesitate to contact me if you have any questions or if you would like to know more about how I can help you declare your digital assets in France.
You: Wow :) But that's all fantastic! That's exactly what I need. Can I ask you some questions before we start?
Me: Of course, you can ask me questions before we begin! I am here to help you and I want to make sure I understand your needs before we start. Do not hesitate to ask me any questions you have, including:

• About your digital assets: What types of digital assets do you hold? On which platforms do you hold them? Do you have physical or digital wallets?
• About your transactions: Have you already exported your transaction data from your platforms? If so, in what format?
• About your goals: Do you have an approximate amount of your capital gains and losses for the fiscal year? Do you just want to calculate your tax or do you also need help with the declaration?
• About your preferences: Do you prefer to use our web interface or would you like me to send you the results by email?

The more information you give me, the better I can help you. Feel free to ask me specific and detailed questions. I will do my best to answer them clearly and concisely. I look forward to helping you declare your digital assets in France!

I'm (10+ year resident of Japan) inheriting 25% of a plot of land in Greece (estimated total value €300,000 , so €75,000 for me). 50% will go to my uncle (foreigner, non-resident) and 25% to my sister (foreigner, non-resident). The deceased is also foreigner, non-resident
If I understand correctly I'm well below the standard deduction so I won't have to pay inheritance tax in Japan nor do I have to report it (correct me if I'm wrong)
We want to sell the land. This means I have to calculate capital gain.

1. for 取得費 (acquisition cost?) can I include the cost for accepting the inheritence (notary cost, registration in land register, fee paid at Greece embassy in Japan for setting up a Power of Attorney, attorney fee (did the work necessary procedures to accept the inheritence), accountant fee (set up tax account in Greece so I can pay taxes necessary for inheriting)?
2. For 譲渡費用 (cost related to sale?) can I include the attorney and accountant fee when they do work for me in order to sell it?
3. I was just told I need to pay inheritance tax in Greece (€8000) . If I can sell it in 3 years (starting after inheritance tax declaration deadline date) can I add this to 取得費 according to [相続財産を譲渡した場合の取得費の特例](https://www.nta.go.jp/taxes/shiraberu/taxanswejoto/3267.htm) ? Or is this limited to inheritance tax paid in Japan?

I looked on both English and Japanese websites but I couldn't find a clear answer. Hope you can help me
Thank you

Hello all. I'm trying an exercise to model out membership growth for a product based on a dynamic start date, with a minimum and maximum number of members, and a variable growth rate, and can't seem to figure this one out in full. I know how to do this as separate functions but not as one big combined function.
The conditions I'm trying to model are:

1. In the table on the right, the Quarter row must match the Start Date column for each listed market.
2. When the quarters match, the first input should always be the value in Starting Members/Market.
3. The maximum value that number hits should match the column Max Members
4. Each quarter, the number in the previous cell (assuming it isn't 0), must grow by the "Monthly New Member Growth Rate Q1-8" and "Q9-20" depending on how many quarters have passed since that market opened
5. Each quarter, the "Monthly Churn Rate" also has to be included in the count, prior to the growth rate calculation.

So, do I need to split this up into a bunch of different rows, or can this all be accomplished in one function? I am using Excel 2016
https://preview.redd.it/plrm61o96t1d1.png?width=943&format=png&auto=webp&s=7af0b23d22ed78906c61530ea91aab54074fc8eb

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How to Measure Floor Plan Area with Precision
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Accurately measuring floor plan area is a crucial step in various endeavors, from renovations to real estate transactions. Whether you're a homeowner planning a remodel or a real estate professional assessing property values, knowing how to measure floor plan area is essential. In this guide, we'll explore methods and techniques for precise measurements.
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Why Accurate Floor Plan Measurements Matter
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Before delving into the how-to aspect, it's crucial to understand why accurate floor plan measurements are vital. Inaccurate measurements can lead to costly mistakes, delays, and even legal issues. Whether buying, selling, or renovating, precise dimensions inform informed decisions.
Key Terms and Concepts
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Before proceeding, let's familiarize ourselves with key terms:
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- *Square Footage*: Area measured in square feet or square meters.
- *Floor Plan*: A scaled diagram illustrating room arrangement.
- *Scale*: Ratio of floor plan measurement to actual space.
- *Boundary*: Perimeter of the floor plan area.
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Simple Technique for Calculating Floor Areas of Unique Shapes
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For unconventional shapes like circles, understanding basic geometry is essential. Let's tackle circular rooms:
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1. *Measure Diameter*: Across the middle from one side to the other.
2. *Find Radius*: Half the diameter.
3. *Apply Formula*: πR² (π ≈ 3.14, R = radius).
4. *Example*: Diameter 7 feet → Radius 3.5 feet → Area ≈ 38.5 square feet.

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Understanding House Plans
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House plans involve multiple rooms. To measure the entire plan, sum up individual room areas, accounting for openings like doors and windows.
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Modern Tools for Floor Plan Calculations
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Software and apps streamline measurements. For square or rectangular rooms, multiply length by width. For triangles, use 0.5 * base * height.
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Effortless Open Space Floor Plan Measurement
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1. *Sketch Outline*: Draw room's outline.
2. *Segment Shapes*: Divide into squares, rectangles, etc.
3. *Calculate Areas*: Find area for each shape.
4. *Sum Up Areas*: Total room square footage.

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Steps for Measuring Floor Plan Area
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1. *Gather Tools*: Measuring tape, laser device, or smartphone app.
2. *Prepare Space*: Clear clutter, remove furniture.
3. *Start Measuring*: Measure length and width, record.
4. *Calculate Area*: Multiply length by width for each room, sum up.
5. *Verify Accuracy*: Double-check measurements and calculations.

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Tips for Accuracy
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- *Level Surface*: Ensure floor is level.
- *Account for Irregularities*: Alcoves, closets, etc.
- *Check Obstructions*: Pillars, built-ins.
- *Take Multiple Measurements*: Minimize errors.
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Conclusion
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Accurate floor plan measurements are crucial for construction, renovation, and real estate. Whether using traditional methods or digital tools, attention to detail is key. Mastering measurement empowers informed decisions and desired outcomes in home improvement or property evaluation. Remember, precision ensures success in any project or transaction.

In today's hyperconnected global economy, the ability to communicate across language barriers is more critical than ever for businesses looking to expand their reach and compete internationally. Enter ChatGPT – a cutting-edge language processing tool that is revolutionizing how companies engage with international markets.
ChatGPT harnesses the power of advanced natural language processing (NLP) to understand, interpret, and generate human-like text in a multitude of languages. By doing so, it enables businesses to bridge linguistic divides in real-time, ensuring their message resonates with diverse audiences regardless of their mother tongue.
One key area where ChatGPT shows immense potential is customer service. With its ability to instantly translate and tailor communication, customer support teams can effortlessly assist clients across the globe without the need for multilingual staff. This not only enhances the customer experience but also significantly reduces operational costs.
Moreover, ChatGPT can be trained to understand industry-specific jargon and translate technical information accurately. This capability is invaluable for businesses that operate in specialized fields such as law, finance, and medicine, where precise terminology is essential.
Marketing is another domain where ChatGPT truly shines. Companies can leverage this technology to localize their advertising content and social media campaigns, ensuring that their branding and messaging are culturally relevant and impactful. Through this contextual understanding, businesses can build deeper connections with their target markets, fostering loyalty and driving growth.
In essence, ChatGPT is not just a translation tool; it's a multifaceted asset that empowers businesses to navigate the complexities of international communication with ease. It's about understanding the nuances of culture, emotion, and intent in every interaction – making every customer feel valued, no matter where they are in the world.
As businesses continue to break into new territories, ChatGPT stands as a testament to the power of AI in creating a more connected and understanding world. It's an exciting time for companies ready to leverage this technology to scale new heights in their global ventures.

What’s the #1 thing every founder needs to know?

I’ll give you a few minutes to make a list — top of mind might include sales, marketing, technology, product management (especially product-market fit), technical skills, fundraising, team building, leadership, management, finance, and planning/executing strategic growth and scaling.
Sure… but, sorry, none of that is the correct answer. Because, of course, you know that founders typically are expected to be jacks of all trades. So yes, to all of the above, but that’s not the secret sauce.
The #1 thing every founder needs to know is… themself.
Here’s the truth: founders start companies, and entrepreneurs build them. While not every entrepreneur is a founder (think franchise owners), every founder is an entrepreneur (at least initially).
If you’re like me, you are a forward-obsessed founder. That means where you are now is always building toward where you want to go. That person is always an entrepreneur. Once the company is started, you’ll do what it takes — including relinquishing control — to keep it growing.
Does that sting? We founders think of our companies as our babies, but statistics say we’re likely to be the ones kicked out of the nest. Also, research shows that in the US, only 14 out of the top selling 500 companies still have the original founder running the company. And the Harvard Business Review reports that most founders relinquish control long before their companies go public — and that four out of five are forced to step down as CEO.
It doesn’t have to be that way if you have one critical attribute: self-awareness. That way, you can decide as your company grows how you want to evolve your role in the overall day-to-day running of the company (i.e., learn, delegate, hire, move on). And ultimately, you can make better choices at critical growth junctures in your business progression.
So, to help you become more self-aware, it’s helpful to understand the different types of founders. Let’s dive in.

The Types of Founders

A couple of notes before we get into specifics:

• Much like any other classification, there are gray areas, so you (and many of the examples I share in this article) may fit into more than one category.
• Some traits are common to all founders, such as being open to innovation, passionate about their project, risk-takers, etc. But some founders excel or even over-index in certain attributes, so that’s what you’ll see in the different types.

The bottom line: knowing your strongest/weakest points is a critical piece of the self-awareness pie. That way, you can conduct your business in what I call the Green Zone — aka the Genius Zone, where you have both high passion and high competence — and make the best choices for you and your company.

1. The Solo Founder

Traits:

• Fiercely independent
• Self-assured
• Strong belief in their vision/idea
• Business strongly tied to skill set and experience
• Resilient (i.e., can withstand feelings of loneliness)

Benefits:

• Freedom
• Complete control
• Learn a lot

Pitfalls:

• Solo-founded companies statistically have a higher failure rate
• Harder to raise money/VCs are more reticent
• Health impacts: burnout, loneliness, etc.
• Attention is divided because you wear all the hats (marketing, sales, building your product, finances, fundraising, prospecting for new customers, etc.)
• Complete responsibility for all aspects of the business

Example: Sara Blakely, Spanx Founder
Ten years ago, in 2012, when she was just 38, Sara Blakely became the world’s youngest self-made female billionaire. Her business, built on a significant industry gap (the lack of comfortable, effective shapewear) and her incredible sales hustle, also benefited greatly from Blakely’s abundant self-awareness. Here’s her advice to solo founders at a 2020 business conference:

“I tell people as soon as you can afford to hire your weaknesses, do it… As soon as I could afford to hire someone to do more of the operations side of the business, I did. As an entrepreneur, one of the biggest gifts you can give yourself is to stay in your lane.”

In other words, know what your Green Zone is and play there.
If you’re like Blakely, it’s usually big ideas and sales ability (she could easily qualify as a Visionary Founder, too) or operations and execution (what Blakely realized she needed help with).
Pro tip: If you’re a solo founder, you’ll likely want to lean into an entrepreneurial framework like the Entrepreneurial Operating System (EOS) to help you define and settle into which side you skew toward.

2. The Visionary Founder (or Co-founders)

Traits:

• Driven by a big idea
• Disruptive — recognizes opportunities to upend traditional norms
• Focused and clear
• Persistent
• Natural salesperson
• Can see the big picture
• Collaborative (esp. In co-founder scenario)
• Motivated by the impact they have — more than $$ alone

Benefits:

• Passionate about their work
• Aren’t easily derailed — failures are expected, and mistakes are not made twice
• Inspired leadership

Pitfalls:

• So focused on the big picture that they may miss important details
• A visionary idea doesn’t automatically = visionary leadership
• Disconnected from reality at times
• Easily bored when the mundane takes priority
• May not plan succession well
• Unrealistic expectations
• Poor communication

Example: Steve Jobs & Steve Wozniak
Considering that Steve Jobs’ name is pretty much synonymous with “visionary,” I don’t think I need to list more than the products and industries Jobs’ revolutionized at Apple and beyond — Apple Computers, iPod (iTunes), iPad, iPhone, Pixar, iCloud — with many products and points in between. George Lucas, from whom Jobs bought the Graphics Group at Lucasfilm and renamed it “Pixar,” perfectly summarizes his superpower:

“The magic of Steve was that while others simply accepted the status quo, he saw the true potential in everything he touched and never compromised on that vision.”

Steve Wozniak was the technological yin to Jobs’ sales and marketing yang, bringing the vision of a computer with a graphic interface to life. From the visionary files, “Woz” also invented the first programmable universal remote and was an early innovator of wireless GPS (thanks to his clever dogs who routinely evaded electronic fences).

3. The Serial Disruptor

Traits:

• Varied interests & capabilities
• Easily bored — desires variety and change
• Optimistic
• Extremely innovative
• High threshold for pain
• Accepting of failure
• Self-reliant
• Diverse capabilities
• Bold vision
• Motivated by the impact they have — more than $$ alone

Benefits:

• Variety of experiences
• Flexibility and freedom
• Diversification
• Tons of opportunities for creative expression
• Greater earning opportunities
• Disrupts industries
• Attracts high-quality talent

Pitfalls:

• High risk
• Difficulties finding trustworthy partners/can get stuck helming something when you want to move on
• Multitudes of people reliant on you
• Divided focus
• Ego-driven pursuits

Example: Elon Musk
Like him or loathe him, Elon Musk is perhaps the most prolific (and successful) serial founder of all time with startups including Tesla, SpaceX, The Boring Company, and Neuralink, among others. His drive to design opportunities to evolve humanity has redefined both hustle culture and the art of serial entrepreneurship.
For serial founders, having a set of principles is key to their success. In Musk’s case, his use of “first principles” — reducing a process to its essential parts — has served him well, from helping him figure out how to make rockets cheaper and reusable (SpaceX) to shifting the narrative of electric vehicles (Tesla).

4. The Engineer

Traits:

• Engineer by experience and nature
• Technically savvy
• Able to problem-solve technology-driven issues (not just with the product but also operations-wise)
• Strong desire to not just innovate but also to accelerate progress
• Expansive vision of how technology can solve common problems
• Level-headed
• Agile, fast learners
• Focused on execution

Benefits:

• Pragmatic approach
• Own technology
• Problems are solved quickly
• Able to employ technology to reduce time to market
• Solutions for products can become new products in their own right

Pitfalls:

• Not well versed in other crucial areas (i.e., sales, marketing)
• Over-index on having lower Emotional Intelligence (EQ)
• Because they can learn quickly, so may get stuck playing outside of the green zone

Example: Mark Zuckerberg
Much like the other examples I’m sharing, Mark Zuckerberg’s story has been widely told, so you probably know about his development of Facebook. But at his core, Zuckerberg is an engineering prodigy and geek. At just 13 in 1997, he built “ZuckNet,” which enabled the family’s home computers to communicate via Ping (a precursor of AOL’s Instant Messenger) with his father’s dental office computers. He was using AI in his senior year in high school, so the roots of his Meta(verse) focus today are apparent.
A common weakness for engineers is they tend to have a lower EQ, which has been well-researched. As a former engineer, I understand how logic and technology come easier than understanding human behavior. This is why tech founders should seek out mentors early and bring in competent leaders with high EQ and leadership skills — for example, Zuckerberg credits his former COO of 14 years, Sheryl Sandberg, for turning the company into a multi-billion dollar company.

5. The Personality Founder

Traits:

• Charismatic and gregarious
• Attracts a vast audience
• Influential
• Ambitious
• Forward-thinking
• Inwardly motivated (responds to a “calling”)
• Excellent storytellers
• Authentic and honest (ideally 😉)

Benefits:

• Has a built-in audience and established social platforms
• Likely has pre-existing wealth (can help fund the business/mitigate startup money woes)
• Can use their power for good; disruptive in a positive way

Pitfalls:

• Needs to find the right people to trust
• Can’t just be the “face” of the business; needs to accrue real business chops
• Celebrity and influence status don’t equal quality products
• Difficult or impossible for the founder to leave

Example: Oprah
I’m using Oprah as an example, as her products are an outgrowth of her — her eponymous talk show, which ran for 25 years, the OWN network, O Magazine, her book club, and a variety of charitable endeavors comprise her vast empire. But of course, we know plenty of other personality brands that have racked up billions in sales and even transformed, from the Kardashians/Jenners, to Bethany Frankel and Ryan Reynolds (just watch Deadpool 3 to see his brands — coming in 2023).
In today’s age of influence, we’ve seen a surge of personality brands and founders who leverage built-in audiences and communities to scale quickly. All these names are business mavericks in their own right, but many didn’t start out this way — they deftly utilize their charisma and ability to entertain to shape their brands and pave the way to success.

6. The Accidental Founder

Traits:

• Independent
• Resourceful
• Necessity-driven
• Follow their desire/passion
• Creative
• Willing to take risks

Benefits:

• A deep belief in what they’re doing
• Solves real-world problems based on personal experience
• Discover they’re much happier running their own show
• Turns skills, vocation, or avocation into a profitable business

Pitfalls:

• May not have the business chops
• Reluctant business person — may not actually want to run their own business
• Needs to find the right people to trust
• Overwhelm

Example: Yvon Chouinard
Patagonia founder Yvon Chouinard has been in the news lately for giving away his company to fight climate change. He’s an OG accidental entrepreneur whose passion for rock climbing led him to develop reusable pitons (rock climbing spikes) and, later, heavy-duty shirts. Famously Chouinard called himself a “dirtbag climber” and didn’t want to become a business mogul. Sixty-five years later, this accidental founder’s company is valued at $3 billion, and his latest innovation is a way of giving away the profits of a company to continue his contribution to society — protecting and preserving the natural world.
As I always say, there are riches in the niches, and accidental entrepreneurs are the leading type of founders to discover a marketplace with little or no competition.

7. The Intentional Founder

Traits:

• Purpose-driven
• Strong ideals and values
• Passionate about the bigger picture impacts
• Socially conscious
• Clear and focused on the brand mission

Benefits:

• An empathetic approach to the product/the company
• Can educate, empower, and motivate others (i.e., team, customers)
• Employees are statistically more satisfied and likely to stay
• Commitment to a higher ideal engenders more loyalty and trust with the general public (customers)

Pitfalls:

• Moving from individual ideals to a group effort is tricky
• Difficult to find employees with perfectly aligned values
• Might not have the business experience to set the organization up for long-term success
• Purpose-driven (belief) isn’t the same as purpose-enabled (capability)
• Might be challenging for the company to survive the loss of the founder

Example: Jessica Alba
While Jessica Alba does have some touches of a Personality Founder (she is an actor) and an Accidental Founder (an allergic reaction to detergent made her worry about her new baby’s sensitive skin), she is an excellent example of an intentional founder. Back in 2008, when Alba had that allergic reaction, influencer marketing wasn’t what it is today — plus, she had some success but was by no means a household name. Ditto for eco-conscious consumer packaged goods — a plus, sure, but didn’t have the same urgency and importance it does today. Alba then spent years researching ingredients in everyday products and even went to DC to lobby for updates to the 1976 Toxic Substances Control Act. Convinced that consumers need safe, affordable, environmentally friendly products for kids and home, Alba launched The Honest Company in 2011.
Now, she did have seasoned co-founders, her own wealth to use out the gates, and VC support shortly after that, but it has always been Alba’s commitment to and alignment with the brand’s core principles that have kept the brand growing and thriving — today, as a publicly traded company with a 2021 $412.8 IPO.
What type of founder are you? Definitely feel free to share in the comments.

Inspired by a shitpost mocking Destiny's misuse of "who's," I figured I'd see what else was out there and goddamn. Obviously, I think that the work Destiny is doing to expose common debate strategies or logical fallacies is important, but reading through the section in his notes triggered my grammatical autism. I felt like an outside party reading through it would be a bit confused by some of the wording, so I tried my best to rework this section in a way that would be more clear to the average reader.
I'll edit other sections as well if this doesn't get me banned lmao
Debate Pervertry
1.When you accuse the other side of saying a thing, and instead of allowing the other side to explain or clarify, you immediately launch in on an attack of that particular thing.
1. Quote your opponent without context and immediately attack this statement without allowing the opponent to provide clarification.
2."Show, don't tell."
When you constantly refer to other books, speakers, videos, etc..."sources of authority" that you claim to be familiar with, without contextualizing or demonstrating an understanding of any of that underlying material. You are substituting an appeal to authority for an actual argument.
2. "Show, don't tell."
Substitute a mere reference to a book, speaker, video, etc. in the place of demonstrating your own understanding or synthesis of this source material. Invoke the name of an expert instead of using their work to shape your own argument.
3. When you intentionally say the name of your interlocutor incorrectly.
3. Intentionally referring to your opponent by an incorrect name (^{please god call this the Bournelli Identity please please})**

1. https://en.wikipedia.org/wiki/Fallacy_of_the_single_cause

5."The Clown Mirror"
Your opponent never seeming to be able to summarize your position, ever. You constantly having to criticize or refuse to accept ANY other characterization of your position.
5. "The Clown Mirror"
The refusal to accept your opponent's summary of your position. Never acknowledge a good faith attempt at characterizing your position under any circumstances.
6.The "Lazy Gardener," or, "Let's not get in the weeds" strategy
Oftentimes, when the opposition is lacking a thorough understanding of what's being said, they will oftentimes attempt to obfuscate away from crucial details by claiming that they "don't want to get into the weeds" or "don't want to get into technicalities", even though these particularly technicalities might be essential to justifying or attacking a particular argument.
6. The "Lazy Gardener," or "Let's not get into the weeds" strategy
When pressed by your opponent on crucial details of your position, brush aside an in-depth discussion of the issue and state "I don't want to get in the weeds" or "let's not get bogged down by technicalities." Dismiss crucial details as distractions to avoid betraying your own surface-level understanding of an issue.
7.The "Deaf Preacher"
When you refuse to engage with the argument and you just make big sweeping moral/virtue signal statements while avoiding any factual response to what was previously said.
7. The "Deaf Preacher"
Launch into a sweeping moral diatribe, praising your own virtues and/or attacking the morals of your opponent. Ignore any statements by your opposition and continue your sermon unphased.
8."Debate Edging"
When you constantly stack descriptive claims one over another that are clearly leading into a certain prescription that you never actually verbalize, causing other people to attack you on a prescriptive claim you've never made and allowing you to refute their arguments without addressing the obvious implications of what you're saying.
8. "Debate Edging"
Stack descriptive statements in such a manner that would lead an average audience to logically assume a prescription without actually saying it directly. Should your opponent assume this prescription as well, ignore the implications of your statements and attack the opponent for making an (oftentimes very reasonable) assumption.
9."Occam's Mallet"
When someone suggests that simply because a party benefited from something (or because they had something to gain something failing) that there must have been some sort of cohesive plot or scheme in order to bring about that particular thing, often involving highly subversive and unethical means.
9. "Occam's Mallet"
Attribute a plot, scheme, or conspiracy to any party which received a benefit from an action or event. Lead the audience to believe that no material benefit can exist without subversive and unethical tactics.
10."Moral Dodgeball"
Accusing someone of holding a different core value simply because you disagree with an applied position that they have.
10."Moral Dodgeball"
Accuse your opponent of holding a different core value simply because you disagree with an applied position they have. (Nothing really to change here!)
11."Robinhood Complex"
Always siding with the less powerful entity in any conflict, simply due to the amount of power both sides are capable of exercising.
11. "Robinhood Complex"
Take the side of the less powerful entity in any conflict by default. Ignore any complicating variables or extenuating circumstances and reduce the issue to an imbalance of power dynamics alone.
12."The Braveheart"
When someone poses a question about how a person should respond in a situation, where it's obvious that the person would need to act in a certain way to protect their interests, but the more privileged debater responds with "Personally, I wouldn't do this..." instead of acknowledging the need for the affected party to respond and protect their interests in a particular way.

1. "The Braveheart" (I'm actually having a really hard time figuring this one out. Anyone willing to help me out here?)

13."You're being so weird/obsessed!"
When someone does something that you do exactly and then you accuse them of being weird when they do it, e.g. making clips/compilations of what the other person does and then the other community creates something in response.
13. "You're being so weird/obsessed!" (or "Pot, meet Kettle")
Mislead your audience through clips or compilations of your opponent, yet dismiss the opponent as being obsessive should they or their audience respond to your characterization with clips or compilations of their own.
14."Death by a thousand anecdotes"
When someone is incapable of pushing back factually against a heavily data-driven argument and instead relies upon personal (or popular) anecdotes, or unrelated data, to make their point.
14. "Death by a thousand anecdotes"
If your opponent attacks your argument with data, tell a series of personal anecdotes or popular stories rather than provide data of your own.
15. "Tragedy of the Commons Sense"
Basically any time someone invokes common sense because they're unable to explain or justify their position in any other way.
15. Tragedy of the Common Sense"
If unable to explain or justify your position in any way, claim that your argument is simply "common sense" and refuse to elaborate further.

Ever-shifting Short Seller Claims

The short sellers attacking RILY in 2023-2024 have been relentless, with an ever-shifting list of wild accusations.
It's sickening to watch them compile a never-ending list of baseless wild theories and claims to support their short positions, which are demonstrably false. But as each is proved false, they pivot to new claims, and/or change the goalposts.
The sheer volume of shifting claims makes it hard to track how despotic they are with their "platform," and how many falsehoods they've spun. Even for someone who watched it in real-time, for almost a year

Compiled & Debunked

Sunlight kills vampires. To that end, I've compiled a list of (i) claimants (ii) claims (iii) reality (iv) definitive source proving reality.

Why Did They Target RILY?

One of the most vocal short sellers, Nate Koppikar (who also introduced Marc Cohodes to the "opportunity") has a fund Orso Partners. Based on their SEC registration document, this is their investment thesis:
"The Account’s investment objectives are to achieve capital appreciation primarily by identifying and selling short marketable equity securities of underfollowed and complex companies with misleading or corrective disclosures through a research-intensive process. The Account employs a short-biased investment strategy with an emphasis on primarily small to mid-cap companies that are underfollowed and complex (i.e., companies with market capitalizations of less than $5 billion which the market does not yet have a wellformed bull and/or bear perspective)."
RILY fits their description. The icing on the cake was the relatively large market cap, and the relatively small float. Given extremely high insider ownership (32.9% of shares per the proxy), and limitations on when and how insiders can trade, the "free float" of the stock (i.e., the shares that regularly trade) is very small for the size of the company. Moreover, the setup would only get better - given insiders have consistently used their free cash to buy additional shares hand-over-fist (further reducing the float).
That meant, with relatively small amounts of capital, the short sellers could shove around the stock price. That ability to move price opens another profit avenue - taking large derivative positions (buying puts, and selling calls), and shoving the price (or allowing it to drift up) to profit all along the way. It looked so good, the stock has been the highest-shorted on the US indices for several months. Even after the release of the 10-K, shares remain "hard to borrow" with elevated borrow fees.

Debunked Claims

The claims made by vocal short sellers could fill a book. Most were outrageous and fanciful when they were proposed. Virtually all have objectively debunked. This isn't a comprehensive list, as their claims are too numerous and varied. But it paints an illuminating picture.
With a track record this poor, one would expect the short sellers to exit - rather than continuing to spin new narratives. Perhaps the continued attacks are their exit strategy to avoid bankruptcy... Well, #Bullish.
With the highest short interest of all US stocks (albeit likely decreased from the highs of ~76% of the float), I think this is more than ripe for a return to fair value - or well above, if a short squeeze occurs.
Note that the list below deliberately excludes three types of posts/claims from the short sellers:
A) Juvenile personal attacks and attempts to character assassinate and dox a long list of people (RILY CEO, RILY new hires, RILY clients, Marcum the auditor, Marcum's lead audit professional, any firm or individual publicly posting a bull thesis on RILY, etc.).
B) Those that make no objective claims, but simply exist as a product of malicious degeneracy (like pictures of roasted pigs in ovens labeled Bryant Riley the CEO, photoshopped pictures of the CEO in prison chains next to convicted felons, video of an obese woman barely able to walk being gored by a bull labeled Mrs. Riley the CEO's wife, etc.).
C) Those that are impossible for short sellers to know, and impossible to objectively verify (e.g., Marc Cohodes claiming a single RILY trader front runs the CEOs personal short trades in front of clients taking following the firm's bullish advice on those stocks, to guarantee profits).

Claimant	Claim	Reality
1) Wolfpack	Wolfpack “RILY will record investment losses of up to ~$700 million in 2023” FALSE 10-K	FALSE
2) Wolfpack	“new loan to CORZQ will work out just as badly as the last and end in default (again) before June 2023”	FALSE Repaid in full, early, on 1/6/2024.
3) Wolfpack	“The coupon rate on RILY’s seven issues of baby bonds ranges from 5% to 6.75%, which we believe to be far too low to compensate investors for the existential risk that accompanies these securities.”	FALSE Full redemption of May 2024 came early. Far more than sufficient cash to cover debt payments.
4) Wolfpack	“According to our analysis, 4 of RILY’s largest 7 corporate borrowers with outstanding loan balances of $295.3 million are at a high risk of default, or in the case of CORZQ, is already in default.”	FALSE a. Core Scientific Inc. repaid early and in full ($111MM of the “risk”) b. Exela Technologies repaid term loan in full ($55.8MM of the “risk”) c. Arena Group Holdings debt retired in full ($99MM of the “risk”). Publicly disclosed in the most recent 10-K for each company (search for "Riley" in the filing)
5) Wolfpack	“RILY’s NAV is Far Below the $1.1 Billion Minimum NAV Requirement That Is Required for the Nomura Credit Agreement Putting RILY at Risk of Collapse in 2023”	FALSE RILY is in full compliance with the Nomura credit agreement. Moreover, reflecting the strength of the relationship, Nomura even granted a no-fee extension when the 10-K filing was delayed. Also see 10-K for current status.
6) Wolfpack	“Over $200 Million of the Goodwill and Intangible Assets on RILY’s Balance Sheet is Attributable to its Telecom Rollup, which is Centered on Dial-up and DSL Internet:” - criticizing them as dying businesses with no value	FALSE Segment is extremely valuable. From just 2020 to 2023, the communications segment has returned over $212.2MM in adjusted EBITDA.
7) Nate Koppikar (TheFriendlyBear) + Bill Abbate Jr. (JrAbbate), Various	RILY committed fraud with loans and closing the FRG acquisition. "The fact $RILY closed the FRG deal while hiding the Kahn loan - an all PIK defaulted loan backed by $FRG shares - is a Hall of Fame worthy act of fraud. I thought after Enron/Sarbox we couldn't have something like this happen in US markets."	FALSE A law firm led an internal investigation, and an independent external investigation both found “The review confirmed what the Company previously disclosed: that the Company and its executives, including Bryant Riley, had no involvement with, or knowledge of, any of the alleged misconduct concerning Prophecy.” “The results of the independent investigation confirmed that the Company and its executives had no involvement with, or knowledge of, any of the alleged misconduct concerning Mr. Kahn or any of his affiliates. This independent investigation was conducted subsequent to the Company's February 22, 2024 disclosure of the internal review performed with the assistance of Sullivan & Cromwell LLP as outside counsel.” Also see 10-K
8) Marc Cohodes (AlderlaneEggs), ParrotCapital, Bill Abbate Jr. (JrAbbate), Various	The 10-K will never be filed. They can't produce audited financials.	FALSE Audited 10-K was filed. Delay was due to Audit committee fulfilling its responsibilities and proactively conducting investigations (internal and external).
9) Marc Cohodes (AlderLaneEggs) + Nate Koppikar (TheFriendlyBear) + Bill Abbate Jr. (JrAbbate) + ParrotCapital	Sullivan and Cromwell knew about Massive Fraud, and did a "sham investigation"	FALSE Sullivan and Cromwell is one of the most respected law firms, in the US and worldwide. "Sullivan & Cromwell continues to lead all law firm advisers in announced and completed global deals in 2023, according to Bloomberg and LSEG. The Firm advised on global announced deals totaling more than $345 billion, representing a 12.1 percent market share, per Bloomberg, and on completed global deals totaling more than $431 billion, representing a 16.9 percent market share, per LSEG." They're not compromising themselves for a relatively small client.
10) Marc Cohodes (AlderLaneEggs), Nate Koppikar (TheFriendlyBear), Bill Abbate Jr. (JrAbbate), Parrot Capital	Marcum is enabling Massive Fraud	FALSE Marcum is a respected audit firm, and 13th largest by revenue. "Marcum LLP advanced into the Top 15 in the 2023 Vault Accounting list of top-ranked accounting firms. Marcum climbed six levels to the No. 13 ranking overall and earned a ranking of 14 in prestige. The Firm also won Top 20 rankings across all Practice Area, Quality of Life, and Diversity categories, including several new classifications added this year."
11) Marc Cohodes (AlderLaneEggs)	Nomura is enabling Massive Fraud	FALSE Nomura is a global financial services company, and the oldest brokerage firm in Japan. They operate in a highly regulated industry. They're not putting themselves on the line for a relatively small client.
12) Parrot Capital	"The list of $RILY enablers is massive: Marcum LLP, Sullivan and Cromwell, Seeking Alpha, Holbrook Holdings, $AX Axos Bank, Many, many more."	FALSE There's no global conspiracy whereby these companies - all respected law firms, auditors, banks, and media outlets - are collectively colluding to enable RILY to commit fraud. Requires only two brain cells and one functioning synapse to know there's no grand collusion cabal between these disparate companies.
13) Marc Cohodes (AlderLaneEggs), Jonathan Weil at WSJ	Franchise Group shares used to secure Kahn loan: "It is unclear whether Kahn pledged the same shares twice—to both Prophecy and B. Riley."	FALSE As stated by the company, Simple UCC search disproves this. UCC # 202302295747
14) Marc Cohodes (AlderLaneEggs)	“Bryant Riley is on the Road, telling people the ‘audit partner at Marcum left’ and that ‘I have made mistakes’ “	FALSE Marcum audit partner was working on the audit the whole time; the original audit partner had hit the 5yr SEC rule, so he was never working on this year’s audit.
15) Marc Cohodes (AlderLaneEggs)	"So it turns out James La Rocca was Fired by MarcumLLP If nothing was wrong with prior $RILY Audits, why is he gone? This will be great in discovery of what exactly went on.	FALSE Marcum audit partner was working on the audit the whole time; the original audit partner had hit the 5yr SEC rule, so he was never working on this year’s audit.
16) Koppikar (TheFriendlyBear)	“So Bryant Riley did disseminate MNPI back in March” in response to Cohodes claim that he told people the Marcum partner left	FALSE Cohodes claimed Bryant Riley was telling people the Marcum auditor left. Koppikar called that disseminating MNPI. Cohodes statement was false (and thus Koppikar's derivate claim is also false). A different auditor worked on RILY, as Marcum follows the SEC rules; the lead auditor can only serve the client for 5 consecutive years. As such, Koppikar’s derivative claim of disseminating MNPI is false.
17) Koppikar (TheFriendlyBear)	“He appears to still not be familiar with the voting interest model of consolidation… why is a life science and tech partner signing an extremely complex investment company / broker dealer audit ???” i.e., auditor is unqualified	FALSE The auditor is fully qualified. Marcum is a highly respected auditor; they don't hire unqualified people, or assign them to clients they're unqualified to audit. RILY is continuing to use Marcum as the 2024 auditor.
18) Marc Cohodes (AlderLaneEggs)	"Now that the $RILY dividend is going away, this omission is serious stuff"	FALSE The dividend did not go away. It was reduced from $1.00/share to $0.50/share, to allow them to opportunistically allocate capital. 23Q4 and 24Q1

A sampling of the source claims listed above can be found in the images embedded in this post, with additional claims found here https://wolfpackresearch.com/research/rily/ and here https://friendlybearresearch.com/wp-content/uploads/2023/12/RILY-Analyst-Day-Questions-12_11_13-Final.pdf and https://www.institutionalinvestor.com/article/2cpgaejc45gocvoqb1ngg/corner-office/how-b-riley-garnered-the-biggest-short-interest-of-2023 and https://www.wsj.com/finance/how-an-unremarkable-deal-became-a-big-threat-to-a-small-investment-bank-f819a169 . https://adviserinfo.sec.gov/firm/summary/304196 form ADV. Additional claims can be sourced on the various social media venues and websites utilized by the short sellers. This is not financial advice. All claim summarizations reflect my interpretation of the short seller claims, and should be verified against original sources, along with all counters. Due to Reddit image attachment limits, not all source images are included (but any missing can be found on TwitteX or other publicly available sources).
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Ever-shifting Short Seller Claims

The short sellers attacking RILY in 2023-2024 have been relentless, with an ever-shifting list of wild accusations.
It's sickening to watch them compile a never-ending list of baseless wild theories and claims to support their short positions, which are demonstrably false. But as each is proved false, they pivot to new claims, and/or change the goalposts.
The sheer volume of shifting claims makes it hard to track how despotic they are with their "platform," and how many falsehoods they've spun. Even for someone who watched it in real-time, for almost a year

Compiled & Debunked

Sunlight kills vampires. To that end, I've compiled a list of (i) claimants (ii) claims (iii) reality (iv) definitive source proving reality.

Why Did They Target RILY?

One of the most vocal short sellers, Nate Koppikar (who also introduced Marc Cohodes to the "opportunity") has a fund Orso Partners. Based on their SEC registration document, this is their investment thesis:
"The Account’s investment objectives are to achieve capital appreciation primarily by identifying and selling short marketable equity securities of underfollowed and complex companies with misleading or corrective disclosures through a research-intensive process. The Account employs a short-biased investment strategy with an emphasis on primarily small to mid-cap companies that are underfollowed and complex (i.e., companies with market capitalizations of less than $5 billion which the market does not yet have a wellformed bull and/or bear perspective)."
RILY fits their description. The icing on the cake was the relatively large market cap, and the relatively small float. Given extremely high insider ownership (32.9% of shares per the proxy), and limitations on when and how insiders can trade, the "free float" of the stock (i.e., the shares that regularly trade) is very small for the size of the company. Moreover, the setup would only get better - given insiders have consistently used their free cash to buy additional shares hand-over-fist (further reducing the float).
That meant, with relatively small amounts of capital, the short sellers could shove around the stock price. That ability to move price opens another profit avenue - taking large derivative positions (buying puts, and selling calls), and shoving the price (or allowing it to drift up) to profit all along the way. It looked so good, the stock has been the highest-shorted on the US indices for several months. Even after the release of the 10-K, shares remain "hard to borrow" with elevated borrow fees.

Debunked Claims

The claims made by vocal short sellers could fill a book. Most were outrageous and fanciful when they were proposed. Virtually all have objectively debunked. This isn't a comprehensive list, as their claims are too numerous and varied. But it paints an illuminating picture.
With a track record this poor, one would expect the short sellers to exit - rather than continuing to spin new narratives. Perhaps the continued attacks are their exit strategy to avoid bankruptcy... Well, #Bullish.
With the highest short interest of all US stocks (albeit likely decreased from the highs of ~76% of the float), I think this is more than ripe for a return to fair value - or well above, if a short squeeze occurs.
Note that the list below deliberately excludes three types of posts/claims from the short sellers:
A) Juvenile personal attacks and attempts to character assassinate and dox a long list of people (RILY CEO, RILY new hires, RILY clients, Marcum the auditor, Marcum's lead audit professional, any firm or individual publicly posting a bull thesis on RILY, etc.).
B) Those that make no objective claims, but simply exist as a product of malicious degeneracy (like pictures of roasted pigs in ovens labeled Bryant Riley the CEO, photoshopped pictures of the CEO in prison chains next to convicted felons, video of an obese woman barely able to walk being gored by a bull labeled Mrs. Riley the CEO's wife, etc.).
C) Those that are impossible for short sellers to know, and impossible to objectively verify (e.g., Marc Cohodes claiming a single RILY trader front runs the CEOs personal short trades in front of clients taking following the firm's bullish advice on those stocks, to guarantee profits).

Claimant	Claim	Reality
1) Wolfpack	Wolfpack “RILY will record investment losses of up to ~$700 million in 2023” FALSE 10-K	FALSE
2) Wolfpack	“new loan to CORZQ will work out just as badly as the last and end in default (again) before June 2023”	FALSE Repaid in full, early, on 1/6/2024.
3) Wolfpack	“The coupon rate on RILY’s seven issues of baby bonds ranges from 5% to 6.75%, which we believe to be far too low to compensate investors for the existential risk that accompanies these securities.”	FALSE Full redemption of May 2024 came early. Far more than sufficient cash to cover debt payments.
4) Wolfpack	“According to our analysis, 4 of RILY’s largest 7 corporate borrowers with outstanding loan balances of $295.3 million are at a high risk of default, or in the case of CORZQ, is already in default.”	FALSE a. Core Scientific Inc. repaid early and in full ($111MM of the “risk”) b. Exela Technologies repaid term loan in full ($55.8MM of the “risk”) c. Arena Group Holdings debt retired in full ($99MM of the “risk”). Publicly disclosed in the most recent 10-K for each company (search for "Riley" in the filing)
5) Wolfpack	“RILY’s NAV is Far Below the $1.1 Billion Minimum NAV Requirement That Is Required for the Nomura Credit Agreement Putting RILY at Risk of Collapse in 2023”	FALSE RILY is in full compliance with the Nomura credit agreement. Moreover, reflecting the strength of the relationship, Nomura even granted a no-fee extension when the 10-K filing was delayed. Also see 10-K for current status.
6) Wolfpack	“Over $200 Million of the Goodwill and Intangible Assets on RILY’s Balance Sheet is Attributable to its Telecom Rollup, which is Centered on Dial-up and DSL Internet:” - criticizing them as dying businesses with no value	FALSE Segment is extremely valuable. From just 2020 to 2023, the communications segment has returned over $212.2MM in adjusted EBITDA.
7) Nate Koppikar (TheFriendlyBear) + Bill Abbate Jr. (JrAbbate), Various	RILY committed fraud with loans and closing the FRG acquisition. "The fact $RILY closed the FRG deal while hiding the Kahn loan - an all PIK defaulted loan backed by $FRG shares - is a Hall of Fame worthy act of fraud. I thought after Enron/Sarbox we couldn't have something like this happen in US markets."	FALSE A law firm led an internal investigation, and an independent external investigation both found “The review confirmed what the Company previously disclosed: that the Company and its executives, including Bryant Riley, had no involvement with, or knowledge of, any of the alleged misconduct concerning Prophecy.” “The results of the independent investigation confirmed that the Company and its executives had no involvement with, or knowledge of, any of the alleged misconduct concerning Mr. Kahn or any of his affiliates. This independent investigation was conducted subsequent to the Company's February 22, 2024 disclosure of the internal review performed with the assistance of Sullivan & Cromwell LLP as outside counsel.” Also see 10-K
8) Marc Cohodes (AlderlaneEggs), ParrotCapital, Bill Abbate Jr. (JrAbbate), Various	The 10-K will never be filed. They can't produce audited financials.	FALSE Audited 10-K was filed. Delay was due to Audit committee fulfilling its responsibilities and proactively conducting investigations (internal and external).
9) Marc Cohodes (AlderLaneEggs) + Nate Koppikar (TheFriendlyBear) + Bill Abbate Jr. (JrAbbate) + ParrotCapital	Sullivan and Cromwell knew about Massive Fraud, and did a "sham investigation"	FALSE Sullivan and Cromwell is one of the most respected law firms, in the US and worldwide. "Sullivan & Cromwell continues to lead all law firm advisers in announced and completed global deals in 2023, according to Bloomberg and LSEG. The Firm advised on global announced deals totaling more than $345 billion, representing a 12.1 percent market share, per Bloomberg, and on completed global deals totaling more than $431 billion, representing a 16.9 percent market share, per LSEG." They're not compromising themselves for a relatively small client.
10) Marc Cohodes (AlderLaneEggs), Nate Koppikar (TheFriendlyBear), Bill Abbate Jr. (JrAbbate), Parrot Capital	Marcum is enabling Massive Fraud	FALSE Marcum is a respected audit firm, and 13th largest by revenue. "Marcum LLP advanced into the Top 15 in the 2023 Vault Accounting list of top-ranked accounting firms. Marcum climbed six levels to the No. 13 ranking overall and earned a ranking of 14 in prestige. The Firm also won Top 20 rankings across all Practice Area, Quality of Life, and Diversity categories, including several new classifications added this year."
11) Marc Cohodes (AlderLaneEggs)	Nomura is enabling Massive Fraud	FALSE Nomura is a global financial services company, and the oldest brokerage firm in Japan. They operate in a highly regulated industry. They're not putting themselves on the line for a relatively small client.
12) Parrot Capital	"The list of $RILY enablers is massive: Marcum LLP, Sullivan and Cromwell, Seeking Alpha, Holbrook Holdings, $AX Axos Bank, Many, many more."	FALSE There's no global conspiracy whereby these companies - all respected law firms, auditors, banks, and media outlets - are collectively colluding to enable RILY to commit fraud. Requires only two brain cells and one functioning synapse to know there's no grand collusion cabal between these disparate companies.
13) Marc Cohodes (AlderLaneEggs), Jonathan Weil at WSJ	Franchise Group shares used to secure Kahn loan: "It is unclear whether Kahn pledged the same shares twice—to both Prophecy and B. Riley."	FALSE As stated by the company, Simple UCC search disproves this. UCC # 202302295747
14) Marc Cohodes (AlderLaneEggs)	“Bryant Riley is on the Road, telling people the ‘audit partner at Marcum left’ and that ‘I have made mistakes’ “	FALSE Marcum audit partner was working on the audit the whole time; the original audit partner had hit the 5yr SEC rule, so he was never working on this year’s audit.
15) Marc Cohodes (AlderLaneEggs)	"So it turns out James La Rocca was Fired by MarcumLLP If nothing was wrong with prior $RILY Audits, why is he gone? This will be great in discovery of what exactly went on.	FALSE Marcum audit partner was working on the audit the whole time; the original audit partner had hit the 5yr SEC rule, so he was never working on this year’s audit.
16) Koppikar (TheFriendlyBear)	“So Bryant Riley did disseminate MNPI back in March” in response to Cohodes claim that he told people the Marcum partner left	FALSE Cohodes claimed Bryant Riley was telling people the Marcum auditor left. Koppikar called that disseminating MNPI. Cohodes statement was false (and thus Koppikar's derivate claim is also false). A different auditor worked on RILY, as Marcum follows the SEC rules; the lead auditor can only serve the client for 5 consecutive years. As such, Koppikar’s derivative claim of disseminating MNPI is false.
17) Koppikar (TheFriendlyBear)	“He appears to still not be familiar with the voting interest model of consolidation… why is a life science and tech partner signing an extremely complex investment company / broker dealer audit ???” i.e., auditor is unqualified	FALSE The auditor is fully qualified. Marcum is a highly respected auditor; they don't hire unqualified people, or assign them to clients they're unqualified to audit. RILY is continuing to use Marcum as the 2024 auditor.
18) Marc Cohodes (AlderLaneEggs)	"Now that the $RILY dividend is going away, this omission is serious stuff"	FALSE The dividend did not go away. It was reduced from $1.00/share to $0.50/share, to allow them to opportunistically allocate capital. 23Q4 and 24Q1

A sampling of the source claims listed above can be found in the images embedded in this post, with additional claims found here https://wolfpackresearch.com/research/rily/ and here https://friendlybearresearch.com/wp-content/uploads/2023/12/RILY-Analyst-Day-Questions-12_11_13-Final.pdf and https://www.institutionalinvestor.com/article/2cpgaejc45gocvoqb1ngg/corner-office/how-b-riley-garnered-the-biggest-short-interest-of-2023 and https://www.wsj.com/finance/how-an-unremarkable-deal-became-a-big-threat-to-a-small-investment-bank-f819a169 . https://adviserinfo.sec.gov/firm/summary/304196 form ADV. Additional claims can be sourced on the various social media venues and websites utilized by the short sellers. This is not financial advice. All claim summarizations reflect my interpretation of the short seller claims, and should be verified against original sources, along with all counters. Due to Reddit image attachment limits, not all source images are included (but any missing can be found on TwitteX or other publicly available sources).
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https://chatgpt.com/share/0d99c305-4197-4843-9144-fe3d3eef3413
import pandas as pd
import numpy as np
from sklearn.feature_extraction.text import CountVectorizer
from sklearn.feature_selection import mutual_info_classif

List of evidentiary components

evidentiary_components = [
"Witness Testimony", "Physical Evidence", "Expert Testimony", "Documentary Evidence",
"Circumstantial Evidence", "Alibi Evidence", "Character Evidence", "Hearsay Evidence",
"Financial Records", "Electronic Evidence", "Photographic Evidence", "Chain of Custody Records",
"Phone Records", "Medical Records", "Eyewitness Identification", "Police Reports",
"Autopsy Reports", "Surveillance Footage", "Polygraph Results", "Voice Analysis"
]

Create a corpus from the list of evidentiary components

corpus = ' '.join(evidentiary_components)

Tokenization and Term Frequency calculation

vectorizer = CountVectorizer()
X = vectorizer.fit_transform([corpus])

Information Gain Calculation

info_gain = mutual_info_classif(X, np.zeros(X.shape[1])) # Dummy target variable for information gain

Create a DataFrame to store term frequency and information gain

terms_df = pd.DataFrame({
'Term': vectorizer.get_feature_names(),
'Term Frequency': X.toarray().flatten(),
'Information Gain': info_gain
})

Rank terms by information gain

ranked_terms = terms_df.sort_values(by='Information Gain', ascending=False)

Display ranked terms

print(ranked_terms)