Hire an AI EPS and share count reviewer

Everything it can hand back

Your task sets the actual outputs. The specialist picks the methods that cover them.

• 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

How it does the job well

• 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.

Mistakes it avoids

• 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.

What a good result looks like

An example, not your task: A company you follow has filed its results and you want to know whether your EPS model still holds.

• Changed since last review. The new filing, any confirmed split, and each new or changed option or convertible, with its filing page and date.
• Split restatement (only if a split is confirmed). The factor as new shares per old share, restated shares and EPS for earlier periods. Total earnings stay the same.
• Basic EPS. Profit to ordinary shareholders divided by weighted shares, tied to the issuer's note.
• Diluted EPS. Option and convertible effects, with each instrument marked included or left out and why. Anything that would raise EPS is left out.
• Change register. One row per change: the instrument, what changed, the source and date, and the effect on EPS.
• Reviewer questions. One question for each missing term, such as an exercise or conversion price.

How the work is checked

• Basic and diluted numerators and shares reconcile, every changed instrument is explained, and every missing term is explicit. No account, filing or trade is changed.
• A split factor reads new shares per old share, not the inverse, and total earnings do not change.
• Each instrument is marked included or left out, with the reason.
• Each material input traces to its source, date, currency, scale, sign and reporting period. Unresolved MISSING lines stay.
• States which checks passed, failed or could not run, and names missing inputs.

These checks have not been run against a model yet. Your AI uses them to check its own work.

Capabilities

• Compares with the last accepted model. Reads the saved record if it belongs to this company, or sets a first baseline. Compares the filing date, accounting period, currency and scale with the record. If nothing changed and no review is due, it says so and stops.
• Checks for a confirmed split first. If a split or reverse split is confirmed, it builds the restatement schedule before anything else. Earlier share counts are multiplied by the factor and earlier EPS is divided by it. Total earnings stay the same.
• Rebuilds basic EPS. Weights the dated share counts across the period and divides profit to ordinary shareholders by the result. This is the control figure for the rest of the review.
• Tests each option and convertible. Adds options using the treasury method. Orders convertibles from most to least dilutive, and leaves out any that would raise EPS.
• Pauses on missing terms. A missing exercise or conversion term stops that one instrument only. It is listed as MISSING and never guessed.
• Reconciles and saves the record. Ties basic and diluted EPS to numerators and shares, lists every changed instrument, and writes a short record for next time. It keeps the old record.

How the role works

1. Checks your task, context and available tools.
2. Picks the methods needed and prepares a work plan.
3. Carries out supported tasks, with each method's limits and review gates.
4. Checks the real deliverables and corrects supported faults.
5. Hands back files, evidence and unresolved gaps.

Your specialist's working setup

Download the base specialist without a task form or account. README.md and SETUP.md explain how to use the folder. SOUL.md defines its scope. INTAKE.md asks missing questions inside your AI. PLAYBOOK.md, SKILLS.md, BEST_PRACTICES.md, CHECKS.md and HANDOFF.md guide the work and its checked deliverables.

Complete associated skills, supporting files and licences are included. Choose only the methods needed for the actual task. Keep context, working files and accepted feedback in your AI project.

Use this specialist through MCP or the API

Call prepare_specialist with role_id issuer-eps-reconciliation-review-assistant only. No task is required to load it. Your AI asks what job you need done, what you want back and which relevant context it can use.

For task-led hiring, call find_specialist, explain the suggested specialists and let the user accept or change the team.

Complete ZIP: Download base specialist. API: GET /api/v1/specialists/issuer-eps-reconciliation-review-assistant/pack. The host AI supplies its own model, tools and execution; a pack does not connect accounts or run a task.

Inputs and helpful context

The specialist starts from the task brief. Only active methods require their inputs.

For the primary method, when used

• 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)

Helpful context (optional)

• The issuer's own EPS note, so basic and diluted EPS can be tied to what was reported.
• The option and convertible tables with exercise and conversion prices, not a summary.
• A named reviewer who will answer the questions it raises.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a workbook with inputs and formulas you can click into, and can save the record file. In plain chat it returns the same tables as text.
• The company's own filing page: Gives the dated notes on shares, options and convertibles, so each input has a source.
• 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: Builds a linked workbook, recalculates it and reopens the saved file. In plain chat you get the same tables as text.

Functions and deliverables

• EPS and share count reviewer: Recheck earnings per share when share records or instrument terms change. Keep missing conversion terms visible.
  • 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
• Stock split earnings adjustment calculator: Share the confirmed split and past earnings figures. Get restated shares and earnings per share on one basis.
  • 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
• Basic and diluted earnings per share checker: Share earnings, share transactions and option or convertible terms. Get a linked EPS workbook with share weights, dilution checks and open differences.
  • A weighted share count with a row for each stretch
  • Basic EPS and its working
  • Extra shares from each option class, and the diluted EPS after options
  • A test result for each convertible: included or excluded, and why
  • A tie to the company's EPS note, with differences listed
• Convertible earnings per share checker: Share profits and conversion terms. Check whether one convertible instrument should reduce reported earnings per share.
  • A comparison of basic EPS, candidate EPS and incremental EPS.
  • A dilutive or anti-dilutive label, given only after the checks pass.
  • An editable workbook with an input schema and test cases.
  • A list of missing inputs and checks that could not run.
• me.md builder: Answer a few questions, or let your AI use what it remembers. Get one private file that tells any AI who you are.
  • 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

Tasks you can use it for

• 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.

Limits to check before starting

• 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.

Best way to use this role

Give it one clear outcome, the actual files and a definition of done. Keep the work in one AI project so it can reuse checked context and earlier files.

• 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.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/issuer-eps-reconciliation-review-assistant for its role instructions and pinned sources.

This is a prepared AI role. No task has run. Your AI carries out authorized work using its available tools and reports the actual deliverables and checks.