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come back in my last session I talked about one of the rituals I go through at the start of every year where I invite people to come along on my teaching journey to sit in my classes virtually and take my classes in this session I want to talk about another one of the start of the Year rituals I go through its where I update data and I welcome people to take advantage to use my data if they find it useful in this session I want to talk about three things one is I want to provide a motivation for why I update the data why I do it and why I share the data second I want to talk about the data sample that I use the companies that go into my data and third I want to talk about the data variables that I estimate and report on my website now before I do any of that lets be quite clear the game has changed on data when I first started valuing companies and this is a reflection of my age data was scarce to value a company I had to get an annual report a physical annual report numbers like in