Hire an AI employee share dilution cash checker

Everything it can hand back

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

• A weighted-average share schedule, with issued and potential shares kept apart
• Accounting dilution from options, using your award terms
• A cash-offset cost for net shares actually issued, as a scenario
• A side-by-side of cash cost and reported compensation expense
• Every MISSING input and any check 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: Diluted shares rose and you need to know what is real issuance and what is accounting.

• outputs/step-1-weighted-average-share-schedule.md. Weighted basic shares, with issued and potential shares kept apart.
• outputs/step-2-treasury-stock-option-dilution.md. Accounting incremental shares for each award class, on the weighted base.
• outputs/step-3-sbc-share-offset-cost.md. The cash cost of offsetting issued shares, set against reported expense.
• HAND-BACK SUMMARY. Files saved, sources used, MISSING lines and checks missed.

How the work is checked

• Actual issued, basic weighted and potential diluted shares remain separate; exercise proceeds appear once; reported compensation and cash offset are reconciled without claiming equivalence.
• Trace each material input to its source, date, currency, scale, sign and reporting period. Retain unresolved MISSING: lines.
• Reconcile opening and closing share counts and the cash movements between them.
• If a workbook is built, keep hardcoded inputs separate from live formulas and reopen the saved 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. Reconciles real employee issuance dates to weighted basic shares. Separates issued shares from future potential shares. Hands step 2 the weighted basic base. Check before moving on, weighted shares tie to the filing.
• Treasury-stock option dilution. Uses each award class's terms and the weighted basic base to work out accounting incremental shares. Never swaps issued share counts in for weighted option shares. Check before moving on, exercise proceeds appear once.
• Share compensation cash-offset cost. Uses net shares actually issued and the cash employees paid in to price an offset scenario. Compares cash cost with accounting expense and keeps both. Check before you rely on it, dilution is not taken off twice.

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-share-compensation-dilution-and-cash 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-share-compensation-dilution-and-cash/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

• Share-based award notes, with terms for each award class (from the annual report notes)
• Average market prices for each period (from your price source, with dates)
• Assumed exercise proceeds per award (from the award terms)
• Shares actually vested and issued, with issue dates (from the share ledger)
• Compensation expense for the period (from the income statement or notes)

Helpful context (optional)

• The share-based pay note, not a summary.
• A share ledger with issue dates.
• The price source and the dates it covers.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a workbook with inputs, formulas and checks you can click into. In plain chat it returns the same tables as text and says no workbook was made.
• 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

• Employee share dilution cash checker: Share award terms, share issues, prices and expense records. Get a linked share schedule, dilution check and buyback-offset scenario.
  • A weighted-average share schedule, with issued and potential shares kept apart
  • Accounting dilution from options, using your award terms
  • A cash-offset cost for net shares actually issued, as a scenario
  • A side-by-side of cash cost and reported compensation expense
  • Every MISSING input and any check that could not run
• 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.
• Employee share dilution cash calculator: Share net employee shares and repurchase assumptions. Estimate the cash to offset dilution beside the reported pay expense.
  • The cash needed to offset the issued shares, before and after employee payments
  • A side-by-side comparison with reported compensation expense, with reasons for the gap
  • An editable workbook, if your AI can build files
  • A list of missing inputs and checks that did 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

• Diluted shares rose and you need to know what is real issuance and what is accounting.
• A board asks what it would cost in cash to offset the shares given to staff.
• Reported share compensation expense and the cash cost are far apart and you need to explain why.
• Option exercise proceeds may be counted in two places.

Limits to check before starting

• You only need weighted shares and basic EPS. Use the Weighted share count calculator on its own.
• You only need option dilution. Use the Employee option dilution calculator skill on its own.
• You want basic and diluted EPS tested against reported EPS across several instruments. Use the Basic and diluted earnings per share checker workflow.
• You want to link buybacks to owner cash. Use the Share buyback accounting checker workflow.

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 workflow pack and give it to an AI that can read files, such as Claude, ChatGPT or Gemini. For a workbook, use one that can build spreadsheets.
• Attach the award notes, share ledger and expense figures. Paste the average share prices with their dates. Say the period, currency and scale once.
• After step 1, check weighted shares against the filing. Issued shares and potential shares should be separate.
• After step 2, check the dilution uses your award terms and the weighted base from step 1.
• After step 3, read the offset as a scenario only. Fill every MISSING line before quoting a figure.

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-share-compensation-dilution-and-cash 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.