Marcellus purpose is to influence efficient capital allocation in the Indian economy, doing this by channeling household savings towards high quality companies with long track records of efficient capital allocation, who in turn deliver superior returns to savers. Quantitative frameworks which use a combination of forensic accounting and capital allocation assessment define investible universe. Experienced investment team through in-depth primary research constructs a portfolio of companies with deep competitive moats, then hold these companies for long term with low churn or no churn which allows to create long term compounding returns.