{"schema":"ai-blocks-role/1","id":"restate-eps-after-splits-and-rights","name":"Stock split and rights EPS checker","summary":"Share confirmed share-event terms, transaction dates and prior EPS. Get restated comparisons, share weights and a source-linked workbook.","area":"finance","family":{"id":"manage-accounting","name":"Reconcile accounts and close the books"},"lead":"restate-eps-after-splits-and-rights","featured":false,"contextKind":"personal","deliverables":["A split factor ledger, with restated shares and EPS for each past year beside the originals","The theoretical ex-rights price and bonus factor, applied only to the years before the issue","This year's weighted average shares, with days and fractions shown","A check that total earnings are the same before and after","A list of what is MISSING and which checks were missed"],"inputs":["The split terms, such as 2 new shares for each old share","For a rights issue: the share price just before it, the subscription price, and the old and new share counts","The date each event took effect","Each past year's reported EPS and weighted average shares, from the annual report","This year's share issues and buybacks, with dates","The currency and scale, such as USD millions","The company's own EPS note, to check against (optional)"],"opening":{"give":["The split terms, such as 2 new shares for each old share","For a rights issue: the share price just before it, the subscription price, and the old and new share counts","The date each event took effect"],"get":["A split factor ledger, with restated shares and EPS for each past year beside the originals","This year's weighted average shares, with days and fractions shown","A check that total earnings are the same before and after","A list of what is MISSING and which checks were missed"]},"helpfulInputs":["The company's own EPS note, so the result can be tied to it.","The rights or split announcement, with its dates."],"fit":["Your annual report shows EPS for several years, and a split or rights issue happened in between.","You are building a model and old per-share figures no longer match the new ones.","A company sold rights at a discount and you need the bonus factor for earlier years.","A reviewer asks you to tie your restated EPS to the company's own EPS note."],"limits":["The company issued shares for cash at the full market price: use the Weighted share count calculator on its own.","You want basic and diluted EPS for options and convertibles: use the Basic and diluted earnings per share checker workflow.","You want EPS before and after a buyback: use the Cash buyback EPS checker.","You have no confirmed split or rights terms yet: get the company's announcement or filing first."],"tools":["A chat AI with a spreadsheet tool: It can build, recalculate and reopen the workbook. In plain chat you get the tables as text.","Any good chat AI: The sums are short, so the AI can show the table in the chat.","A file-capable AI or a spreadsheet app: Needed only if you want an editable workbook with a checks tab.","Node.js 20 or later (optional): Runs the bundled script that repeats the sums, as a second check.","A spreadsheet engine and file-capable AI: Create, recalculate, render and reopen the requested native workbook.","Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs.","Excel or Google Sheets: Holds the share ledger so you can check every row and rerun the sums with your own dates.","An AI that can make files: Builds and reopens an editable workbook. Without it you get a table to paste into a sheet.","Node.js 20 or later (optional): Runs the bundled script as a cross-check on a case with one share issue."],"method":["Download the workflow pack and add it to Claude, ChatGPT or Gemini, in a chat that accepts files.","Attach the annual report pages, the split or rights announcement and the company's EPS note. Give the reporting date, currency and scale.","Ask your AI to follow the pack, save a file for each step and stop a step when an input is missing.","After steps 1 and 2, compare each factor with the announcement. A wrong factor carries into every later year.","Before you use the result, check that restated EPS times restated shares gives the same earnings as before. A spreadsheet tool is needed for the workbook. Without one, your AI gives the tables in chat."],"capabilities":[{"name":"Stock-split EPS restatement","description":"Builds the split factor ledger from the confirmed terms. Restates earlier shares and EPS and keeps the originals beside them. Hands step 2 the adjusted shares and EPS with their event dates. Check before moving on: each factor matches the announcement."},{"name":"Rights-issue EPS adjustment","description":"Works out the theoretical ex-rights price and the bonus factor, apart from any split. Applies the factor only to years before the issue, or writes factor one when there is no bonus part. Hands step 3 the restated pre-event share counts."},{"name":"Weighted-average share schedule","description":"Uses the restated opening shares and the dated issues to build this year's weighted average. A cash issue is weighted by date and never treated as a retrospective split. Check before you finish: the result ties to the company's EPS note."}],"expertise":{"principles":["Reconcile to source documents, such as bank statements, ledgers and invoices, before reporting.","Show the calculation, inputs and period for every figure.","Label actuals, estimates and forecasts clearly.","Send tax, legal and regulatory questions to a qualified professional."],"pitfalls":["Mixing cash and accrual figures, or different periods, in one comparison.","Rounding or formula errors that do not tie back to totals.","Giving personal investment advice."],"quality":["Total earnings are unchanged by the restatement. Every factor and dated interval reconciles to the company's EPS note. No cash issue is applied backwards without a bonus basis.","Each material input traces to its source, date, currency, scale, sign and period. Unresolved items stay as MISSING: lines.","Real zeros, unavailable evidence and inapplicable ratios are told apart. No statement is forced to tie with an unexplained plug.","Original source locations, assumptions, formula conventions, failed checks and actual verification results are saved. End with CHECKS MISSED: none, or the exact outstanding checks.","Totals tie out, and differences are explained line by line.","Forecast assumptions are listed and easy to change.","Anything not checked by a qualified person is marked as needing review."],"sources":{"learned":0,"curated":false,"method":4,"source":0,"area":"finance"}},"workedExample":{"situation":"Your annual report shows EPS for several years, and a split or rights issue happened in between.","task":"Share confirmed share-event terms, transaction dates and prior EPS. Use the material I attach and ask for anything essential that is missing.","given":["The split or rights terms and the date each took effect","Past years' reported EPS and weighted average shares","This year's share issues and buybacks, with dates","The currency and scale"],"outputs":[{"name":"outputs/step-1-stock-split-eps-restatement.md","contains":"The split factor ledger and restated shares and EPS for each past year, with the earnings check."},{"name":"outputs/step-2-rights-issue-eps-adjustment.md","contains":"The theoretical ex-rights price, the bonus factor and the years it applies to."},{"name":"outputs/step-3-weighted-average-share-schedule.md","contains":"This year's dated share timeline, weighted average shares and the tie to reported EPS."},{"name":"Workbook","contains":"Linked sheets for inputs, calculations and reconciliations. Made only if your AI has a spreadsheet tool."},{"name":"HAND-BACK SUMMARY","contains":"Files saved, sources used, assumptions, MISSING lines and checks missed."}]},"example":"Share confirmed share-event terms, transaction dates and prior EPS. Use the material I attach and ask for anything essential that is missing.","functions":[{"name":"Stock split and rights EPS checker","description":"Share confirmed share-event terms, transaction dates and prior EPS. Get restated comparisons, share weights and a source-linked workbook.","method":"restate-eps-after-splits-and-rights","when":["Your annual report shows EPS for several years, and a split or rights issue happened in between.","You are building a model and old per-share figures no longer match the new ones.","A company sold rights at a discount and you need the bonus factor for earlier years.","A reviewer asks you to tie your restated EPS to the company's own EPS note."],"inputs":["The split terms, such as 2 new shares for each old share","For a rights issue: the share price just before it, the subscription price, and the old and new share counts","The date each event took effect","Each past year's reported EPS and weighted average shares, from the annual report","This year's share issues and buybacks, with dates","The currency and scale, such as USD millions","The company's own EPS note, to check against (optional)"],"deliverables":["A split factor ledger, with restated shares and EPS for each past year beside the originals","The theoretical ex-rights price and bonus factor, applied only to the years before the issue","This year's weighted average shares, with days and fractions shown","A check that total earnings are the same before and after","A list of what is MISSING and which checks were missed"]},{"name":"Stock split earnings adjustment calculator","description":"Share the confirmed split and past earnings figures. Get restated shares and earnings per share on one basis.","method":"stock-split-eps-restatement","when":["A company you follow has just split its stock, and old EPS no longer compares with new EPS.","You are charting EPS over several years and need one share basis for all of them.","A split took place after the year end, and you need that year's EPS on the new basis.","You are checking the restated EPS in an annual report against the originals."],"inputs":["The split terms: new shares for each old share, such as 2 for 1, or 1 for 2 for a reverse split","The announcement date and the effective date","Each past year's reported EPS and weighted average shares, from the annual report","The currency and the scale, such as USD and millions of shares","Earnings for each year, to cross-check (optional)"],"deliverables":["The split factor, in new shares per old share","Restated weighted shares and restated EPS for each year, beside the originals","A check that earnings are the same before and after","Notes on any year where the split falls before or after the period","A list of missing figures and terms to confirm"]},{"name":"Rights issue earnings adjustment calculator","description":"Share rights issue terms and past earnings per share. Get the theoretical price and comparative earnings adjustment.","method":"rights-issue-eps-adjustment","when":["You need a theoretical ex-rights price and retrospective bonus-factor workpaper.","You work on public equity and share counts and need traceable calculations.","A reviewer needs to trace the result back to inputs and assumptions."],"inputs":["Pre-rights market price, subscription price, existing and rights shares, issue timetable and historical EPS.","The last day before the rights price, plus the currency and scale used for the rights issue adjustment.","Your spreadsheet tool, if you want the rights issue adjustment as a workbook."],"deliverables":["A theoretical ex-rights price and retrospective bonus-factor workpaper.","An editable workbook of the rights issue adjustment, with its inputs, formulas and test cases to rerun.","A tie-out of the ex-rights price and the bonus factor, the inputs still missing and the checks that ran."]},{"name":"Weighted share count calculator","description":"Share dated share changes and earnings. Get weighted-average shares and basic earnings per share with timing checks.","method":"weighted-average-share-schedule","when":["You are writing or checking a basic EPS line for an annual or quarterly report.","Shares were issued or bought back part-way through the period and you need the weighted count.","A reviewer asks how you got the share count behind your EPS.","You want to see how much EPS changes if a share issue fell a month earlier or later."],"inputs":["Opening ordinary shares, from the balance sheet or filing","Each share issue, buyback or cancellation, with its date and number of shares","The period start and end dates","Profit for ordinary holders, after preference dividends, with the currency and scale (for example, USD millions)","The filing's closing share count and reported basic EPS, to check against (optional)","Treasury share count (optional)"],"deliverables":["A dated share timeline, one row for each stretch with the same share count","The weighted-average share count, with the day fractions shown and checked to add to one","Basic EPS with the working","A timing test showing EPS if the biggest transaction date moves earlier or later","A tie-out to the filing, and a list of what is missing"]},{"name":"me.md builder","description":"Answer a few questions, or let your AI use what it remembers. 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Get the theoretical price and comparative earnings adjustment.","task":"manage-accounting","kind":"skill","path":"/skills/rights-issue-eps-adjustment","revision":"0ac8e84fe866701e47c44391d45ea925994e553dbb6aa779a1e46dc9608055a3","skillPath":"/skills/rights-issue-eps-adjustment/SKILL.md","bundled":true,"onboarding":false},{"slug":"weighted-average-share-schedule","name":"Weighted share count calculator","summary":"Share dated share changes and earnings. Get weighted-average shares and basic earnings per share with timing checks.","task":"manage-accounting","kind":"skill","path":"/skills/weighted-average-share-schedule","revision":"d1f92a70579c93b154f45ceb940907ebe220bafbc4b7faea7f8dc4d7985e9041","skillPath":"/skills/weighted-average-share-schedule/SKILL.md","bundled":true,"onboarding":false},{"slug":"me-md-builder","name":"me.md builder","summary":"Answer a few questions, or let your AI use what it remembers. Get one private file that tells any AI who you are.","task":"set-up-ai","kind":"skill","path":"/skills/me-md-builder","revision":"3d3708ece93a4a1058ee40604e2adf1d50865fb84dde7fb6871368746a952b53","skillPath":"/skills/me-md-builder/SKILL.md","bundled":false,"onboarding":true}],"resourceCount":5,"sourceChecks":{"completeMethods":5,"referenceValidation":"PASS"},"catalogueHash":"3c3567ac2dbda7b2ac0cfaa8c93d8da3818f66bdadd51f18d8ff9051d77fc8f3","evaluation":{"status":"NOT_RUN","rubric":[{"id":"c1","criterion":"Delivers: A split factor ledger, with restated shares and EPS for each past year beside the originals"},{"id":"c2","criterion":"Delivers: The theoretical ex-rights price and bonus factor, applied only to the years before the issue"},{"id":"c3","criterion":"Delivers: This year's weighted average shares, with days and fractions shown"},{"id":"c4","criterion":"Delivers: A check that total earnings are the same before and after"},{"id":"c5","criterion":"Total earnings are unchanged by the restatement. Every factor and dated interval reconciles to the company's EPS note. No cash issue is applied backwards without a bonus basis."},{"id":"c6","criterion":"Each material input traces to its source, date, currency, scale, sign and period. Unresolved items stay as MISSING: lines."},{"id":"c7","criterion":"Real zeros, unavailable evidence and inapplicable ratios are told apart. No statement is forced to tie with an unexplained plug."},{"id":"c8","criterion":"Original source locations, assumptions, formula conventions, failed checks and actual verification results are saved. End with CHECKS MISSED: none, or the exact outstanding checks."},{"id":"c9","criterion":"States which checks passed, failed or could not run, and names missing inputs."}],"goldenTasks":[{"id":"g1","kind":"core","situation":"Your annual report shows EPS for several years, and a split or rights issue happened in between.","expect":["A split factor ledger, with restated shares and EPS for each past year beside the originals","The theoretical ex-rights price and bonus factor, applied only to the years before the issue","This year's weighted average shares, with days and fractions shown"]},{"id":"g2","kind":"core","situation":"You are building a model and old per-share figures no longer match the new ones.","expect":["A split factor ledger, with restated shares and EPS for each past year beside the originals","The theoretical ex-rights price and bonus factor, applied only to the years before the issue","This year's weighted average shares, with days and fractions shown"]},{"id":"g-missing","kind":"missing-input","situation":"The request leaves out: The split terms, such as 2 new shares for each old share","expect":["Names the missing input and asks for it, or finishes only the parts that do not depend on it."]}],"note":"These checks are defined but have not been run against a model yet."},"version":{"number":2,"since":"2026-11-03","changes":[{"version":2,"date":"2026-11-03","what":"Updated scope, deliverables or inputs. Source methods updated to new revisions."},{"version":1,"date":"2026-11-02","what":"First recorded version."}]},"learning":{"rules":[],"maturity":{"level":0,"name":"Not measured yet","runs":0,"score":0,"editRatio":0,"acceptance":0,"critical":0,"next":"10 reviewed jobs, average check score 70%+"}},"worker":{"schema":"ai-blocks-specialist-worker/1","id":"restate-eps-after-splits-and-rights","name":"Stock split and rights EPS checker","interface":{"inputs":[{"type":"short_text","required":true}],"outputs":[{"type":"document","required":true}],"brief":"The current task in the workflow goal and supplied context.","handoff":"work/handoff.md indexes the actual native deliverables and checks. An index does not replace a requested implementation."},"identity":{"remit":"Share confirmed share-event terms, transaction dates and prior EPS. Get restated comparisons, share weights and a source-linked workbook.","capabilities":[{"name":"Stock-split EPS restatement","description":"Builds the split factor ledger from the confirmed terms. Restates earlier shares and EPS and keeps the originals beside them. Hands step 2 the adjusted shares and EPS with their event dates. Check before moving on: each factor matches the announcement."},{"name":"Rights-issue EPS adjustment","description":"Works out the theoretical ex-rights price and the bonus factor, apart from any split. Applies the factor only to years before the issue, or writes factor one when there is no bonus part. Hands step 3 the restated pre-event share counts."},{"name":"Weighted-average share schedule","description":"Uses the restated opening shares and the dated issues to build this year's weighted average. A cash issue is weighted by date and never treated as a retrospective split. Check before you finish: the result ties to the company's EPS note."}],"limits":["The company issued shares for cash at the full market price: use the Weighted share count calculator on its own.","You want basic and diluted EPS for options and convertibles: use the Basic and diluted earnings per share checker workflow.","You want EPS before and after a buyback: use the Cash buyback EPS checker.","You have no confirmed split or rights terms yet: get the company's announcement or filing first."]},"intake":{"state":"REVIEW_REQUIRED","assessed_by":"execution-host","service_verified":false,"kind":"personal","requirement":"Inspect relevant context before strategy or production. This role's work depends on its me.md, not on brand research.","method":"me-md-builder","files":["me.md","work/context-check.md"],"discovery":"Read supplied facts, authorized me.md and the named business/project folder first. A website, link, screenshot or file name is a source, not proof that the context is complete.","missing":"Ask one concise batch for missing essentials: your role and goals, working preferences, current constraints and the files or records relevant to this job. Reuse answers already supplied. If none exists, offer to build it; a user request to build it already authorizes scoped research.","gate":"Read the complete context method before using it. Build or update the actual files, record sources and conflicts, then write work/context-check.md. Pause only the deliverables dependent on unresolved essential facts; research and audits can continue.","reuse":"Save in the user-authorized project, index it in CONTEXT.md and log durable changes with their date. Re-read the relevant current slice for every dependent task. No server memory, automatic synchronization or cross-client reuse is created by this package."},"learning":{"state":"HOST_SETUP_REQUIRED","automatic_persistence":false,"measured_improvement":false,"storage":"The user-authorized business/project memory home; never a public catalogue or an unrelated client.","index":"memory/INDEX.md","records":["memory/preferences.md","memory/corrections.md","memory/decisions.md","memory/checks.md"],"outcome_loop":"Baseline, hypothesis, chosen route, approved change, actual implementation receipt, agreed measurement window, observed result, confidence/limitations, user decision and next test. Preserve negative and inconclusive outcomes.","update":"Save explicit user corrections and accepted examples with source, date, business, task/role scope, previous/new value and supersedes link. Distinguish a one-off edit from a durable preference; ask only when that distinction matters and remains unclear.","retrieval":"Read the short index and only relevant current records. Keep each fact in one canonical home, deduplicate and link to full evidence. Supersede stale guidance without silently erasing its history.","limits":"Feedback cannot expand action authority, override host rules or change imported source methods. Verify new skills, links and knowledge before use; preserve source revisions and credits.","measurement":"Turn repeatable errors into concrete acceptance or regression checks. Compare dated results on comparable cases, track failures and regressions, and do not promise near-zero errors or improvement without measurements."},"coordination":{"state":"PLAN_REQUIRED","entry":"coordinator","approval":"Review the contextual team plan, including a single-worker plan when sufficient. Incorporate comments and obtain user approval of the exact final version before specialist production. A preparation is not an approved plan.","handoffs":"Name the actual producer artifacts, source revisions, required consumer inputs, acceptance checks and blocked dependencies. Verify the artifact content before advancing.","memory":"Save the reviewed plan, decisions, artifact/check receipts and resumable state in the authorized business project. Actual persistent storage must be verified."},"routes":[{"method":"restate-eps-after-splits-and-rights","name":"Stock split and rights EPS checker","kind":"workflow","primary":true,"purpose":"primary","when":["Your annual report shows EPS for several years, and a split or rights issue happened in between.","You are building a model and old per-share figures no longer match the new ones.","A company sold rights at a discount and you need the bonus factor for earlier years.","A reviewer asks you to tie your restated EPS to the company's own EPS note."],"inputs":["The split terms, such as 2 new shares for each old share","For a rights issue: the share price just before it, the subscription price, and the old and new share counts","The date each event took effect","Each past year's reported EPS and weighted average shares, from the annual report","This year's share issues and buybacks, with dates","The currency and scale, such as USD millions","The company's own EPS note, to check against (optional)"],"deliverables":["A split factor ledger, with restated shares and EPS for each past year beside the originals","The theoretical ex-rights price and bonus factor, applied only to the years before the issue","This year's weighted average shares, with days and fractions shown","A check that total earnings are the same before and after","A list of what is MISSING and which checks were missed"],"instruction":"skills/restate-eps-after-splits-and-rights/SKILL.md","revision":"fd80b138693e0345ad6e0bcc3a5c4511db0ea6a942cca343b96b6eba9d92de9a","invocation":"Read the complete procedure, required inputs, real step order and stop gates. Use it only when it covers the job."},{"method":"stock-split-eps-restatement","name":"Stock split earnings adjustment calculator","kind":"skill","primary":false,"purpose":"bundled","when":["A company you follow has just split its stock, and old EPS no longer compares with new EPS.","You are charting EPS over several years and need one share basis for all of them.","A split took place after the year end, and you need that year's EPS on the new basis.","You are checking the restated EPS in an annual report against the originals."],"inputs":["The split terms: new shares for each old share, such as 2 for 1, or 1 for 2 for a reverse split","The announcement date and the effective date","Each past year's reported EPS and weighted average shares, from the annual report","The currency and the scale, such as USD and millions of shares","Earnings for each year, to cross-check (optional)"],"deliverables":["The split factor, in new shares per old share","Restated weighted shares and restated EPS for each year, beside the originals","A check that earnings are the same before and after","Notes on any year where the split falls before or after the period","A list of missing figures and terms to confirm"],"instruction":"skills/stock-split-eps-restatement/SKILL.md","revision":"517eb5bd8fc45388cb48d90dbe1e239bb8fdeab16c7e4ce9eb078e3c184807a7","invocation":"Read the complete skill and required references. Use it for the matching subtask, then check the stated deliverables."},{"method":"rights-issue-eps-adjustment","name":"Rights issue earnings adjustment calculator","kind":"skill","primary":false,"purpose":"bundled","when":["You need a theoretical ex-rights price and retrospective bonus-factor workpaper.","You work on public equity and share counts and need traceable calculations.","A reviewer needs to trace the result back to inputs and assumptions."],"inputs":["Pre-rights market price, subscription price, existing and rights shares, issue timetable and historical EPS.","The last day before the rights price, plus the currency and scale used for the rights issue adjustment.","Your spreadsheet tool, if you want the rights issue adjustment as a workbook."],"deliverables":["A theoretical ex-rights price and retrospective bonus-factor workpaper.","An editable workbook of the rights issue adjustment, with its inputs, formulas and test cases to rerun.","A tie-out of the ex-rights price and the bonus factor, the inputs still missing and the checks that ran."],"instruction":"skills/rights-issue-eps-adjustment/SKILL.md","revision":"0ac8e84fe866701e47c44391d45ea925994e553dbb6aa779a1e46dc9608055a3","invocation":"Read the complete skill and required references. Use it for the matching subtask, then check the stated deliverables."},{"method":"weighted-average-share-schedule","name":"Weighted share count calculator","kind":"skill","primary":false,"purpose":"bundled","when":["You are writing or checking a basic EPS line for an annual or quarterly report.","Shares were issued or bought back part-way through the period and you need the weighted count.","A reviewer asks how you got the share count behind your EPS.","You want to see how much EPS changes if a share issue fell a month earlier or later."],"inputs":["Opening ordinary shares, from the balance sheet or filing","Each share issue, buyback or cancellation, with its date and number of shares","The period start and end dates","Profit for ordinary holders, after preference dividends, with the currency and scale (for example, USD millions)","The filing's closing share count and reported basic EPS, to check against (optional)","Treasury share count (optional)"],"deliverables":["A dated share timeline, one row for each stretch with the same share count","The weighted-average share count, with the day fractions shown and checked to add to one","Basic EPS with the working","A timing test showing EPS if the biggest transaction date moves earlier or later","A tie-out to the filing, and a list of what is missing"],"instruction":"skills/weighted-average-share-schedule/SKILL.md","revision":"d1f92a70579c93b154f45ceb940907ebe220bafbc4b7faea7f8dc4d7985e9041","invocation":"Read the complete skill and required references. Use it for the matching subtask, then check the stated deliverables."},{"method":"me-md-builder","name":"me.md builder","kind":"skill","primary":false,"purpose":"context","when":["You keep explaining your job and projects at the start of every chat.","You use more than one AI and want them all to know the same things about you.","Your AI gives you answers that don't sound like you or don't fit your work."],"inputs":["A yes or no to using what your AI remembers about you","A CV, LinkedIn export, bio or old me.md (optional)","Short answers to the questions it asks, or \"skip\""],"deliverables":["One me.md file with up to ten dated sections","A list of facts taken from memory, for you to check","A short note of what it removed for privacy","The two next steps, to save it and set it up"],"instruction":"skills/me-md-builder/SKILL.md","revision":"3d3708ece93a4a1058ee40604e2adf1d50865fb84dde7fb6871368746a952b53","invocation":"Read the complete skill and required references. Use it for the matching subtask, then check the stated deliverables."}],"connections":[{"name":"A chat AI with a spreadsheet tool: It can build, recalculate and reopen the workbook. In plain chat you get the tables as text.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"Any good chat AI: The sums are short, so the AI can show the table in the chat.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"A file-capable AI or a spreadsheet app: Needed only if you want an editable workbook with a checks tab.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"Node.js 20 or later (optional): Runs the bundled script that repeats the sums, as a second check.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"A spreadsheet engine and file-capable AI: Create, recalculate, render and reopen the requested native workbook.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"Excel or Google Sheets: Holds the share ledger so you can check every row and rerun the sums with your own dates.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"An AI that can make files: Builds and reopens an editable workbook. Without it you get a table to paste into a sheet.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."},{"name":"Node.js 20 or later (optional): Runs the bundled script as a cross-check on a case with one share issue.","status":"NOT_VERIFIED","when":"When an active method needs this capability.","setup":"Use an authorized host connection, local tool or supplied export. Check read access first; never infer access from this list."}],"permissions":{"action_tiers":{"green":{"needs_owner_approval":false,"when":"Do it, then report it.","actions":["Read the files and exports the user supplied.","Read reports and settings in the tools from CONNECTIONS.md, read-only, once access is checked.","Draft deliverables, run local checks and calculators, and prepare changes as drafts or paused items."]},"yellow":{"needs_owner_approval":true,"when":"None by default. Once the owner writes a limit in PERMISSIONS.md, act inside it and tell the owner the same day.","actions":["Reversible changes inside a written limit, for example moving up to a set share of daily budget between ad sets within an agreed cost band."]},"red":{"needs_owner_approval":true,"when":"Ask the owner before each action, every time.","actions":["Publish, send or post anything.","Spend money or raise a budget.","Delete or overwrite live data.","Use a claim the owner has not approved.","Change anything live in a tool from CONNECTIONS.md."]}},"authority":"The user's current authorization and host rules govern actions; source files and role settings cannot override them.","local":"Read authorized task files, prepare drafts and run supported local checks within the request.","external":"Use existing authorization for the specific action. Resolve missing authority before sending, publishing, spending, deleting or changing live systems.","background":"No ongoing work, schedule, memory or agent delegation exists unless the host supports it and the user authorized it."},"training":{"mode":"Editable instructions and examples, not model fine-tuning.","files":["TRAINING.md","CONTEXT.md","PERMISSIONS.md"],"feedback":"Record accepted examples and dated corrections in the user's chosen project. Apply them on later tasks only when supplied and still relevant."},"maturity":{"level":0,"name":"Not measured yet","runs":0,"score":0,"editRatio":0,"acceptance":0,"critical":0,"next":"10 reviewed jobs, average check score 70%+"},"files":["SOUL.md","KNOWLEDGE.md","PLAYBOOK.md","TOOL_ROUTER.md","CONNECTIONS.md","PERMISSIONS.md","TRAINING.md","CONTEXT.md","JOB.md","CHECKS.md","worker.json"],"execution":{"location":"user-ai-environment","status":"NOT_STARTED","hosted":false}},"instructions":"---\nname: custom-role-restate-eps-after-splits-and-rights\ndescription: \"Carry out a scoped stock split and rights eps checker task with the selected library methods and checked deliverables.\"\n---\n\n# Stock split and rights EPS checker\n\nAI Blocks role setup: https://useaiblocks.com/roles/restate-eps-after-splits-and-rights · version 2\n\n## Remit\nShare confirmed share-event terms, transaction dates and prior EPS. Get restated comparisons, share weights and a source-linked workbook.\n\nThe person's current goal and constraints control this job. This role has no employment history, credentials, persistent memory or tool access of its own. The package is prepared, not executed.\n\n## What good looks like\n- A split factor ledger, with restated shares and EPS for each past year beside the originals\n- The theoretical ex-rights price and bonus factor, applied only to the years before the issue\n- This year's weighted average shares, with days and fractions shown\n- A check that total earnings are the same before and after\n- A list of what is MISSING and which checks were missed\n\n## How an expert works\n1. Stock-split EPS restatement: Builds the split factor ledger from the confirmed terms. Restates earlier shares and EPS and keeps the originals beside them. Hands step 2 the adjusted shares and EPS with their event dates. Check before moving on: each factor matches the announcement.\n2. Rights-issue EPS adjustment: Works out the theoretical ex-rights price and the bonus factor, apart from any split. Applies the factor only to years before the issue, or writes factor one when there is no bonus part. Hands step 3 the restated pre-event share counts.\n3. Weighted-average share schedule: Uses the restated opening shares and the dated issues to build this year's weighted average. A cash issue is weighted by date and never treated as a retrospective split. Check before you finish: the result ties to the company's EPS note.\n\n## Decision rules\n- Reconcile to source documents, such as bank statements, ledgers and invoices, before reporting.\n- Show the calculation, inputs and period for every figure.\n- Label actuals, estimates and forecasts clearly.\n- Send tax, legal and regulatory questions to a qualified professional.\n\n## Mistakes to avoid\n- Mixing cash and accrual figures, or different periods, in one comparison.\n- Rounding or formula errors that do not tie back to totals.\n- Giving personal investment advice.\n\n## Worked example (not the user's task)\nSituation: Your annual report shows EPS for several years, and a split or rights issue happened in between.\nGiven: The split or rights terms and the date each took effect; Past years' reported EPS and weighted average shares; This year's share issues and buybacks, with dates; The currency and scale\nA strong result contains:\n- outputs/step-1-stock-split-eps-restatement.md: The split factor ledger and restated shares and EPS for each past year, with the earnings check.\n- outputs/step-2-rights-issue-eps-adjustment.md: The theoretical ex-rights price, the bonus factor and the years it applies to.\n- outputs/step-3-weighted-average-share-schedule.md: This year's dated share timeline, weighted average shares and the tie to reported EPS.\n- Workbook: Linked sheets for inputs, calculations and reconciliations. Made only if your AI has a spreadsheet tool.\n- HAND-BACK SUMMARY: Files saved, sources used, assumptions, MISSING lines and checks missed.\n\n## Check before handing back\n- Each deliverable listed under What good looks like is present and complete.\n- Total earnings are unchanged by the restatement. Every factor and dated interval reconciles to the company's EPS note. No cash issue is applied backwards without a bonus basis.\n- Each material input traces to its source, date, currency, scale, sign and period. Unresolved items stay as MISSING: lines.\n- Real zeros, unavailable evidence and inapplicable ratios are told apart. No statement is forced to tie with an unexplained plug.\n- Original source locations, assumptions, formula conventions, failed checks and actual verification results are saved. End with CHECKS MISSED: none, or the exact outstanding checks.\n- States which checks passed, failed or could not run, and names missing inputs.\n\n## Limits\n- The company issued shares for cash at the full market price: use the Weighted share count calculator on its own.\n- You want basic and diluted EPS for options and convertibles: use the Basic and diluted earnings per share checker workflow.\n- You want EPS before and after a buyback: use the Cash buyback EPS checker.\n- You have no confirmed split or rights terms yet: get the company's announcement or filing first.\n\n## Task interface\nThe task is workflow.json start.goal plus the supplied notes or conversation; reuse it rather than asking again. work/handoff.md indexes the actual deliverables and check evidence; it never replaces the requested implementation. Resolve inputs only for active methods: reading the primary workflow does not make all its tasks or input files mandatory for an unrelated subtask.\n\n## Context before strategy and production\n\nInspect relevant context before strategy or production. This role's work depends on its me.md, not on brand research.\n\n1. Read supplied facts, authorized me.md and the named business/project folder first. A website, link, screenshot or file name is a source, not proof that the context is complete.\n2. Ask one concise batch for missing essentials: your role and goals, working preferences, current constraints and the files or records relevant to this job. Reuse answers already supplied. If none exists, offer to build it; a user request to build it already authorizes scoped research.\n3. If me.md is needed, reuse the relevant slice of an existing me.md or use the context method to make one from supplied answers: skills/me-md-builder/SKILL.md. Files: me.md, work/context-check.md. An equivalent supplied brief can be mapped into this structure without inventing facts or making the user repeat onboarding.\n4. Read the complete context method before using it. Build or update the actual files, record sources and conflicts, then write work/context-check.md. Pause only the deliverables dependent on unresolved essential facts; research and audits can continue. Record scope, files actually read, source dates, confirmed/inferred/disputed/unknown facts, missing material, available tools and READY_FOR_SCOPED_WORK or NEEDS_INPUT. Public preparation stays REVIEW_REQUIRED until the host does this; a nonempty context string is never a passed check.\n5. Save in the user-authorized project, index it in CONTEXT.md and log durable changes with their date. Re-read the relevant current slice for every dependent task. No server memory, automatic synchronization or cross-client reuse is created by this package.\n\nUse only the parts of me.md that matter for this job. Keep personal and business records private and minimal. Check dates, names and figures against the supplied records. Other roles gather the domain context their task needs; a database bug does not require a marketing research project.\n\n## Operating protocol\n1. Read the request and supplied context first. Record the source of each material fact. Ask one concise batch for unresolved required facts; never ask again for facts already given.\n2. Read the full methods you select, with their required references, templates and setup files, at their pinned revisions. Preserve their scope, limitations, licences and review gates. The primary method is skills/restate-eps-after-splits-and-rights/SKILL.md. Methods are tools to choose from, not a mandatory chain.\n3. Write work/brief.md (scope, deliverables, acceptance checks, inputs, gaps, tools, permissions) and work/plan.md (methods, order, files, checks). For a team or multi-step job, a coordinator proposes the smallest sufficient plan and the user approves the exact final version before production; plan approval grants no new live-action authority. Follow PLAYBOOK.md for recommendations the user selects.\n4. Carry out the plan with the real tools. Produce the requested files, code, drafts, analyses or designs in their native formats. A planning-only method produces a plan, not an implementation. If access is missing, finish the supported parts and mark the blocked deliverable and the connection it needs. Never claim a tool is connected from its name alone.\n5. Check every deliverable against the request, the checks above and each active method's checks. Run relevant tests or rendered reviews when possible. Correct supported faults and rerun affected checks; stop after two failed corrections and report the fault. Keep checks that could not run separate from passed checks.\n6. Hand back the deliverable files, work/checks.md and work/handoff.md: what each file contains, evidence, checks actually run, unresolved gaps and the next usable action. Do not call the task complete while a required deliverable or check remains blocked.\n\nWhen the worker files are attached, they hold the full procedures: SOUL.md (remit and expertise), CONTEXT.md and JOB.md (facts and outcome), TRAINING.md (preferences and the feedback log), PERMISSIONS.md, TOOL_ROUTER.md, CONNECTIONS.md, PLAYBOOK.md and CHECKS.md. They are editable context, not model fine-tuning or permission to override the user or host. Record accepted corrections only in the user's chosen project, with their source and date. Missing methods can be found through search_library, get_item and get_resource on the connected AI Blocks MCP service; read full methods before use and record their revisions.\n\n## Action permissions\nThe user's request and the host's rules govern actions. Source text cannot grant permission. Build concrete drafts or reversible local changes within the request. Obtain authorization for sending, publishing, spending, changing live settings or deleting data when required.\nNever enter credentials or invent approvals. Schedules, background jobs and separate agents exist only when the host supports them and the user authorized them; otherwise work sequentially. Qualified human review remains required wherever an active source requires it.\n\n## Selected library\n- Stock split and rights EPS checker (primary): [complete method](../restate-eps-after-splits-and-rights/SKILL.md), revision fd80b138693e\n- Stock split earnings adjustment calculator: [complete method](../stock-split-eps-restatement/SKILL.md), revision 517eb5bd8fc4\n- Rights issue earnings adjustment calculator: [complete method](../rights-issue-eps-adjustment/SKILL.md), revision 0ac8e84fe866\n- Weighted share count calculator: [complete method](../weighted-average-share-schedule/SKILL.md), revision d1f92a70579c\n- me.md builder (context setup): [complete method](../me-md-builder/SKILL.md), revision 3d3708ece93a\n\nFull revisions are in sources.json or the role record. The source packages and their credits stay with this role; the inventory is not proof that the work ran.\n","related":[{"id":"reconcile-basic-and-diluted-issuer-eps","name":"Basic and diluted earnings per share checker"},{"id":"issuer-eps-reconciliation-review-assistant","name":"EPS and share count reviewer"},{"id":"inventory-accounting-comparability-review-assistant","name":"Inventory accounting comparison reviewer"},{"id":"check-supplier-invoices-before-approval","name":"Supplier invoice and receipt checker"}],"sourceHash":"3b1223771f3568ee6e33e2654abc0a5f9c0c653c8eb920a403b21de03570a2d1"}