Hire an AI adjusted EPS and comprehensive income checker

Everything it can hand back

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

• Reported and adjusted EPS side by side, on one share count
• The after-tax amortization adjustment with its tax effect
• Equal and opposite profit and OCI entries for each item moved
• Proof that total comprehensive income is the same before and after
• A list of gaps and anything counted in both steps

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 reports adjusted EPS and you want to see how it ties to reported profit.

• Adjusted EPS bridge. Reported EPS, the after-tax add-back and adjusted EPS on the same shares.
• OCI transfer. Equal and opposite profit and OCI entries for each item moved.
• Conservation check. Total comprehensive income before and after, shown equal.
• Linked workbook. Inputs, calculations and checks on separate tabs, when your AI can make files.
• MISSING and CHECKS MISSED. Gaps in your inputs and any check that could not run.

How the work is checked

• Reported profit is the anchor, tax effects trace to notes, OCI entries are equal and opposite, total comprehensive income reconciles, and adjusted EPS is labelled as an analytical measure.
• Trace each material input to its source, date, currency, scale, sign and reporting period. Keep unresolved MISSING: lines.
• Tell a real zero, missing evidence and a ratio that does not apply apart. Never force a tie with an unexplained plug.
• Keep inputs apart from formulas. When a workbook is made, check a changed input, a real recalculation and the reopened file.
• 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

• Purchased amortization EPS bridge. Picks out the purchased-intangible amortization from other costs, subtracts the tax benefit recognized on it, and divides reported and adjusted profit by the same diluted shares. Hands step 2 the list of items already added back.
• OCI reclassification bridge. Finds each permitted after-tax amount moved from OCI to profit. Adds it to profit and takes it off OCI as equal and opposite entries, proves total comprehensive income is unchanged, and checks it was not added back in step 1.

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 reconcile-alternative-eps-and-comprehensive-income 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/reconcile-alternative-eps-and-comprehensive-income/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

• Reported profit for the ordinary shareholders, from the income statement
• Amortization of purchased intangibles and the tax benefit recognized on it, from the notes or the company's reconciliation
• Diluted weighted shares for the same period, from the EPS note
• OCI reserve balances and the after-tax amount moved to profit, with the note that allows it
• Currency, scale and period

Helpful context (optional)

• The company's own reconciliation of adjusted to reported profit
• The OCI note from the filing

Tools and access

• 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.
• 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. Without it, the AI does the sums in chat.
• Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs.

Functions and deliverables

• Adjusted EPS and comprehensive income checker: Share reported profit, diluted shares, tax adjustments and income notes. Get a linked workbook for adjusted EPS and comprehensive-income checks.
  • Reported and adjusted EPS side by side, on one share count
  • The after-tax amortization adjustment with its tax effect
  • Equal and opposite profit and OCI entries for each item moved
  • Proof that total comprehensive income is the same before and after
  • A list of gaps and anything counted in both steps
• Acquired asset earnings adjustment checker: Share acquired asset charges and their tax effect. Compare reported earnings per share with an adjusted view.
  • The after-tax adjustment: amortization less its tax benefit
  • Reported EPS and EPS with the adjustment added back
  • The per-share size of the adjustment
  • A short note on what the add-back leaves out
  • A list of anything missing, and what it held back
• Profit and OCI transfer checker: Share profit, OCI and an allowed transfer. Check that the move leaves total comprehensive income unchanged.
  • An after-tax table of profit and OCI before and after the move, with a check that total comprehensive income is unchanged.
  • An editable workbook of the OCI reclassification, with its inputs, formulas and test cases to rerun.
  • A tie-out of total comprehensive income before and after, the inputs still missing and the checks that ran.
• Business unit profit reconciliation checker: Share unit results and group adjustments. Check how unit profits add up to the reported group total.
  • A signed bridge from the sum of segment profits to the group's computed operating profit
  • The residual: reported group profit less the bridge total
  • A flag on any segment measure that is not operating profit, such as EBITDA
  • A list of lines that could explain a residual, 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 reports adjusted EPS and you want to see how it ties to reported profit.
• A note shows an amount recycled from OCI to profit, and you suspect it also sits in the add-back.
• Adjusted EPS uses a different share count from reported EPS and you want them on the same one.
• A reviewer wants proof that total comprehensive income is the same before and after the transfer.

Limits to check before starting

• You only want reported basic and diluted EPS: use Basic and diluted earnings per share checker.
• You are updating a whole model after a new filing: use Company filing earnings workbook updater.
• Your OCI item is a pension remeasurement, which is not moved to profit: use Pension funding, expense and remeasurement checker.

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.

• Add the workflow pack to Claude, ChatGPT or Gemini. Use an AI that can read files, and make spreadsheets if you want a workbook.
• Attach the income statement, the EPS note, the amortization and tax notes and the OCI note. Say the period, currency and scale once.
• After step 1, check that reported and adjusted EPS use the same diluted share count and that the tax effect comes from the notes.
• After step 2, check that each moved item has an equal and opposite entry, and that none of them is also in the amortization add-back.
• Read every MISSING line. Treat adjusted EPS as an analytical measure when you share it.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/reconcile-alternative-eps-and-comprehensive-income 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.