Hire an AI basic and diluted earnings per share checker

Everything it can hand back

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

• 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

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: Your diluted EPS does not match the number in the company's EPS note and you need to find why.

• Weighted share schedule. A row for each stretch, weighted by days, giving the basic share count.
• Basic EPS. Ordinary profit divided by weighted shares, with the working.
• Option dilution. Extra shares from each option class under the treasury-stock method.
• Convertible tests. Each convertible included or excluded, with its effect on EPS.
• Tie to the EPS note. Basic and diluted EPS beside the company's figures, with differences listed.

How the work is checked

• Reported basic and diluted EPS, profit and shares reconcile within the disclosed rounding. Each excluded instrument and each missing term is listed, and a changed input is recalculated.
• 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

• Weighted-average share schedule. Builds the share count from the dated ledger, one row for each stretch, weighted by days. Works out basic EPS from ordinary profit and carries the profit and the basic count to step 2.
• Treasury-stock option dilution. Takes each option class with its average price and total assumed proceeds. Assumed proceeds divided by the average share price gives shares bought back. Only the positive extra shares are added to the basic count.
• Convertible EPS inclusion test. Adds the after-tax interest saved to profit and the conversion shares to the count for each convertible, most dilutive first. Keeps it only if EPS falls, and reconciles the final diluted EPS to the note.

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-basic-and-diluted-issuer-eps 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-basic-and-diluted-issuer-eps/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

• Profit for the ordinary shareholders from continuing operations, with any preference dividends
• A dated share ledger: opening shares, issues, buybacks and cancellations
• Option classes: number, exercise price and the period's average share price
• Convertible terms: conversion ratio, interest, tax rate and dates (optional)
• The company's EPS note, to tie to
• Period, currency, scale and accounting standard

Helpful context (optional)

• The option and convertible notes from the filing
• The period's average share price, from the filing or a market data source you trust

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.
• 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.
• 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.

Functions and deliverables

• 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
• Weighted share count calculator: Share dated share changes and earnings. Get weighted-average shares and basic earnings per share with timing checks.
  • 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
• Employee option dilution calculator: Share option terms and average share prices. Check added diluted shares and the effect on earnings per share.
  • The extra shares the options add, the diluted share count and a diluted EPS check against basic EPS.
  • An editable workbook of the option dilution, with its inputs, formulas and test cases to rerun.
  • A tie-out of options, assumed repurchases and added shares, the inputs still missing and the checks that ran.
• 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

• Your diluted EPS does not match the number in the company's EPS note and you need to find why.
• A company issued shares or bought some back during the year and you need the weighted count.
• The company has stock options and you need to know how many extra shares they add.
• A convertible bond is outstanding and you need to know if it raises or lowers EPS.

Limits to check before starting

• You only need the share count: use the Weighted share count calculator.
• You want adjusted EPS that adds back acquired-asset costs: use the Adjusted EPS and comprehensive income checker.
• You want to see what a share buyback does to EPS and cash: use the Share buyback accounting 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 EPS note and the share ledger. Paste the option and convertible terms. Say the period, currency, scale and accounting standard once.
• After step 1, check that the day fractions add to one and that closing shares match the filing.
• After step 2, check each option class has its own line, and that out-of-the-money options add no shares.
• After step 3, check that any convertible that would raise EPS is shown as excluded.
• Compare the final EPS with the note. Read every difference and MISSING line before you rely on 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-basic-and-diluted-issuer-eps 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.