AI Blocks › Handle money and investing
One-off items separator
Paste several years of income statements. Get each year's profit rebuilt without one-off gains and losses.
One-off items separator is a free AI skill for the job "Handle money and investing". Give the instructions to an AI assistant that supports the required files and tools, then review its output.
Free · No account · Made by AI Blocks · Level: advanced · Thinking: high
What it does
A profit figure can include a building sold, a tax refund or a gain on shares. Valuing the company on that year's profit means valuing a year that will not come again. The reverse also happens: a big write-off makes a normal business look weak. This skill reads the lines between sales and profit, and anything charged straight to equity. It writes each one-off in a table with the year, the amount and where it sat. It pairs items of the same kind, because a gain in income and a loss in equity can cancel out. Then it rebuilds each year's ordinary earnings. It also keeps a second, all-in average, since over many years the losses do belong to the business. It is a method, not financial advice.
You give it
- Five or more years of income statements, with notes
- The changes-in-equity statement or retained earnings note (optional)
- A tax rate to estimate after-tax amounts (optional)
You get
- A table of one-off items by year, with where each one sat
- Gains and losses of the same kind paired, with their net
- Ordinary earnings for each year with every adjustment shown
- An ordinary average and an all-in average
- A list of items to question
Use it when
- A company's latest profit looks too good, or too poor, to be typical.
- You are reading several years of results and want to compare like with like.
- You are looking at a business to buy and its seller shows one strong year.
How to use it
- Start a chat with the skill. Open it if you added it to your AI, or copy it and paste it in.
- Paste the income statements and their notes for five or more years.
- Add the equity statement if you have it. Some losses never reach the profit line.
- Read the pairs table before the ordinary earnings.
- Take the open questions to "Earnings padding detector".