The video provides a fundamental analysis of Pinterest (PINS) stock, referencing its second quarter earnings call transcript. It highlights that Pinterest ended the quarter with 578 million global monthly active users, up 11% year-over-year, adding roughly 50 million users. User growth from the US and Canada is noted as particularly valuable due to higher monetization potential. Global revenue increased 17% to $998 million, while the ad impression grew 55%. The management attributes a sequential acceleration in ad impressions and a corresponding decline in ad pricing to the growing mix shift from ad impressions. Intrinsic value using DCF model is 87.06, that is calculated from long term revenue grow and adding non-op assets, with a beta of 0.78. Adjusting the beta up to 1.25 decreases the value per share to 56.15.