LongSHOPJune 30, 2026

The Steppe Eagle OEIC Ltd on Shopify Inc.

Thesis

Shopify is described as one of the fund's best positions because it provides a broad merchant ecosystem spanning marketplace, logistics, tax, customer relations, point of sale, transactions and integrations. The fund sees the company as a 20-25% grower with low debt, substantial cash and improving profitability, while shareholder dilution has been absent for the last three years. The balance sheet is considered healthy and the business increasingly prominent. The main valuation discipline is that stretched pricing has historically been followed by noticeable reversals. P(1) Harry Qelm Baabsman Steppe…

“It remains a 20-25% grower.”
The Steppe Eagle OEIC Ltd — 2026 Half-year Investment Portfolio Report

Key risks

  • Valuation can become stretched and has historically been followed by reversals
  • Interest income is a notable share of revenue and fixed assets are low relative to total assets

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