{ "schema": "aiblocks-page/1", "id": "issuer-eps-reconciliation-review-assistant", "type": "agent", "name": "EPS and share count reviewer", "summary": "Recheck earnings per share when share records or instrument terms change. Keep missing conversion terms visible.", "headline": "EPS and share count reviewer", "subhead": "Share dated filings, share records, instrument terms and the accepted model. It checks changes to profit and share counts, reviews confirmed splits and recalculates affected earnings per share. You get a linked model and questions for review. Missing terms pause the affected instrument rather than being filled with a guess.", "job": { "id": "manage-accounting", "name": "Reconcile accounts and close the books" }, "level": "advanced", "thinking": "high", "tested": true, "updated": "2026-11-03", "first_published": "2026-10-22", "inputs": [ { "type": "document", "required": true, "label": "Document", "what": "a finished document, such as a Word file, a PDF or a page of notes" }, { "type": "spreadsheet", "required": false, "label": "Spreadsheet", "what": "a spreadsheet with its data, formulas and charts" }, { "type": "question", "required": true, "label": "Question", "what": "the problem, decision or piece of work you want help with, and what a good outcome looks like" }, { "type": "financial_statements", "required": true, "label": "Financial statements", "what": "a company's income statement, balance sheet and cash flow statement, with notes, for one or more periods" } ], "outputs": [ { "type": "audit_report", "required": true, "label": "Audit report", "what": "findings with evidence, severity, missing inputs and next actions" }, { "type": "spreadsheet", "required": true, "label": "Spreadsheet", "what": "a spreadsheet with its data, formulas and charts" } ], "you_give": [ "The new dated filing or revised share and instrument notes (from the company's filing page or results release)", "The last accepted EPS model and its review log (optional on a first run)", "Any changed source notes since the last review, such as a new option table or convertible terms (optional)", "Your materiality threshold, such as 0.01 per share or 1% of EPS", "The reporting date, currency, scale (such as millions) and accounting basis the filing uses", "The record from the last review, pasted in (optional on a first run)" ], "you_get": [ "An EPS change register. Each change shows its source, its date and its effect on basic and diluted EPS.", "A reconciled workbook with profit, share counts and every option or convertible, marked included or left out", "Earlier periods restated, when a confirmed split changed the share count", "Reviewer questions for anything missing, such as a conversion price", "A short record to start the next review from, plus MISSING lines and any checks that could not run" ], "use_when": [ "A company you follow has filed its results and you want to know whether your EPS model still holds.", "A filing confirms a stock split or reverse split, and your old EPS figures now sit on the wrong share count.", "A revised note adds or changes options, convertible bonds or other instruments that could dilute EPS.", "Your reviewer asks which instruments went into diluted EPS, and why the others were left out." ], "skip_when": [ "You are building a first EPS model from scratch. Use the Basic and diluted earnings per share checker.", "You only need old EPS restated for one split or one rights issue. Use the Stock split earnings adjustment calculator or the Rights issue earnings adjustment calculator.", "You want to judge a share buyback. Use the Cash buyback EPS checker.", "You want a buy or sell view, or a price target. It gives neither and uses no live market data.", "The company has not filed anything dated, such as a rumour or a draft. It works only from dated filings you supply." ], "output_sample": { "input": [ "The new dated filing, or the revised share, option and convertible notes", "The profit to ordinary shareholders, with its period and date", "Your materiality threshold, reporting date, currency, scale and accounting basis", "Your last accepted EPS model and its record (optional on a first run)", "The issuer's own EPS note (optional, to tie your figures to what it reported)" ], "prerequisites": [ "An AI that can read files. For a workbook, one that can create spreadsheets.", "A named person who knows the filings and will check the result" ], "output": [ { "name": "Changed since last review", "contains": "The new filing, any confirmed split, and each new or changed option or convertible, with its filing page and date." }, { "name": "Split restatement (only if a split is confirmed)", "contains": "The factor as new shares per old share, restated shares and EPS for earlier periods. Total earnings stay the same." }, { "name": "Basic EPS", "contains": "Profit to ordinary shareholders divided by weighted shares, tied to the issuer's note." }, { "name": "Diluted EPS", "contains": "Option and convertible effects, with each instrument marked included or left out and why. Anything that would raise EPS is left out." }, { "name": "Change register", "contains": "One row per change: the instrument, what changed, the source and date, and the effect on EPS." }, { "name": "Reviewer questions", "contains": "One question for each missing term, such as an exercise or conversion price." }, { "name": "Record for next review", "contains": "Accepted filings, control profit, dated share intervals, instruments in and out, and open checks." }, { "name": "MISSING and CHECKS MISSED", "contains": "Each gap and the line it stops. Each check that failed or could not run, or \"none\"." }, { "name": "Workbook (if your AI can make one)", "contains": "Inputs, formulas and a checks tab, so you can click into each figure." } ] }, "output_shape": "REVIEW DATE , , LAST REVIEW \n\nCHANGED SINCE LAST REVIEW \nSPLIT RESTATEMENT factor new per old; shares to ;\n EPS to ; earnings unchanged \nBASIC EPS profit / weighted shares = \nDILUTED EPS options + shares; convertibles + shares,\n + profit; excluded = \nCHANGE REGISTER \nREVIEWER QUESTIONS \n\nRECORD FOR NEXT REVIEW accepted filings, control profit, share intervals,\n instruments in and out, open checks\nMISSING \nCHECKS MISSED ", "how_to_use": [ "Download the pack and give it to an AI that can read files, such as Claude, ChatGPT or Gemini. For a workbook, pick one that can create spreadsheets. In plain chat it returns the same tables as text.", "Say whether this is the first run. If not, paste the record from last time and attach the last accepted model. Then attach the new filing or notes, and state your threshold, currency and scale.", "Read \"what changed\" first. Check each changed share count or instrument against the filing page it came from.", "If a split was confirmed, check the factor is new shares per old share (a 2-for-1 split is 2). Then check that old EPS times old shares equals new EPS times new shares.", "Answer the reviewer questions, or leave them marked MISSING. Run it again when the missing terms arrive. Nothing is filed, sent or traded." ], "checks": [ "Basic/diluted numerators and shares reconcile, every changed instrument is explained and all missing terms remain explicit; no account, filing or trade is changed.", "Trace each material input to its source, date, currency, scale, sign and reporting period. Retain unresolved MISSING: lines.", "A split factor reads new shares per old share, and total earnings do not change. Each instrument is marked included or left out, with the reason.", "Keep hardcoded inputs separate from live formulas. Inspect changed inputs, actual recalculation, exported formulas and saved-file reopening." ], "steps": [ { "position": 1, "id": "stock-split-eps-restatement", "name": "Stock split earnings adjustment calculator", "summary": "Share the confirmed split and past earnings figures. Get restated shares and earnings per share on one basis.", "url": "https://useaiblocks.com/skills/stock-split-eps-restatement" }, { "position": 2, "id": "reconcile-basic-and-diluted-issuer-eps", "name": "Basic and diluted earnings per share checker", "summary": "Share earnings, share transactions and option or convertible terms. Get a linked EPS workbook with share weights, dilution checks and open differences.", "url": "https://useaiblocks.com/workflows/reconcile-basic-and-diluted-issuer-eps" } ], "next": [ { "name": "Rights issue earnings adjustment calculator", "url": "https://useaiblocks.com/skills/rights-issue-eps-adjustment", "why": "Rights issue earnings adjustment calculator" }, { "name": "Convertible earnings per share checker", "url": "https://useaiblocks.com/skills/convertible-eps-inclusion-test", "why": "Check the money" }, { "name": "Weighted share count calculator", "url": "https://useaiblocks.com/skills/weighted-average-share-schedule", "why": "Weighted share count calculator" }, { "name": "P&L and balance sheet writer", "url": "https://useaiblocks.com/skills/p-l-and-balance-sheet-writer", "why": "P&L and balance sheet writer" }, { "name": "Earnings history reliability reviewer", "url": "https://useaiblocks.com/skills/earnings-reliability-check", "why": "Check the money" } ], "source": null, "credits": [ { "title": "Original finance methods and model fixtures", "by": "AI Blocks contributors", "url": "", "used": "Original instructions, calculations and illustrative examples. External method references are linked separately and retain their own rights." } ], "files": [ "LICENSE" ], "links": { "page": "https://useaiblocks.com/agents/issuer-eps-reconciliation-review-assistant", "markdown": "https://useaiblocks.com/agents/issuer-eps-reconciliation-review-assistant.md", "json": "https://useaiblocks.com/agents/issuer-eps-reconciliation-review-assistant.json", "instructions": "https://useaiblocks.com/skills/issuer-eps-reconciliation-review-assistant/SKILL.md", "download": "https://useaiblocks.com/skills/issuer-eps-reconciliation-review-assistant.zip", "api_item": "https://useaiblocks.com/api/v1/items/issuer-eps-reconciliation-review-assistant", "api_document": "https://useaiblocks.com/api/v1/documents/agent/issuer-eps-reconciliation-review-assistant", "mcp": "https://useaiblocks.com/mcp" } }