{"slug":"earnings-review","title":"earnings-review","summary":"Manual, event-driven earnings review for a US or HK holding, backed by first-party filings. Use when a company reports, when a management promise comes due, or when a thesis review needs primary-source numbers. Produces a structured artifact under memory/earnings//\n

name: earnings-review\ndescription: Manual, event-driven earnings review for a US or HK holding, backed by first-party filings. Use when a company reports, when a management promise comes due, or when a thesis review needs primary-source numbers. Produces a structured artifact under memory/earnings/

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Earnings Review

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Event-driven, never scheduled. Run this when an issuer reports, when a commitment\ncomes due, or before a thesis review that needs first-party numbers. It is not part\nof any cron path.

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The output is not a report. It is memory/earnings/<TICKER>/<period>.json, and the\nMarkdown you write afterwards is a rendering of that file.

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What the code owns and what you own

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Owned by clawock earningsOwned by you
Source grade A/B/C and whether footnote claims are allowedReading the filing and paraphrasing what it says
Cash conversion, FCF, working-capital gaps, dilution, SBC share, marginsChoosing which segments and footnotes matter
Guidance beat / inline / missRecording the commitment and its measurable target
Promise roll-forward to met / partial / missed / not_due / unverifiableLocating the document that proves the result
The release gate over the provenance manifestDeciding whether the period changes the thesis
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Never assert a computed number in prose. Run the script and quote its output.

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Step 1 — collect first-party documents

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Source order is not negotiable:

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Record each document once in documents[] with its source_class, a stable\nlocator, retrieved_at, and whether it covers_period. Store a short paraphrase\nand the locator — never long transcript passages.

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Grades are mechanical: A needs a covering primary document plus a structured\ndataset; B has the dataset but no covering primary document; C is\nthird-party only. B/C disable every footnote claim, and the validator enforces\nthat. A low grade describes the sources, not the company.

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Step 2 — build the comparable history

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At least four comparable quarters (or four half-years, or three annual periods).\nbasis, currency and unit must be identical across every comparable — a\nGAAP/non-GAAP or currency switch mid-history is a validation error, not a caveat.\nrevenue, net_income and ocf are mandatory per period; anything else you omit\nbecomes an explicit unavailable with a reason instead of a number.

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Step 3 — promises and capital allocation

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Carry the previous period's ledger forward; a promise may never be dropped, and\nmet/partial/missed are terminal.

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clawock earnings promises \\\n  memory/earnings/TICKER/<previous>.json memory/earnings/TICKER/<current>.json\n
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An overdue promise with no reported result becomes missed when this reporting\nperiod covers its due date, and unverifiable when the due date has merely passed\nwith no covering report yet. Log buybacks, dividends, M&A, leverage changes,\ndivestitures and new-business spend in capital_allocation[].

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Step 4 — provenance and release

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Every published number needs two independent sources in provenance (see\nclawock.provenance). The release gate refuses the artifact when\nany number is single-sourced or the two sources disagree beyond tolerance.

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clawock earnings validate memory/earnings/TICKER/<period>.json\nclawock earnings review   memory/earnings/TICKER/<period>.json\n
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review prints the source grade, the provenance verdict, the quality metrics and\nanomaly_flags. A non-zero exit means the artifact is not releasable — fix the\nartifact, do not narrate around it.

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Step 5 — hand evidence to the thesis, not a verdict

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clawock earnings thesis-evidence memory/earnings/TICKER/<period>.json\n
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This emits evidence[] rows in the thesis registry's shape plus\ndimension_suggestions. It deliberately carries no thesis state. To change a\nthesis, append these evidence rows to a new version of\nmemory/theses/<thesis-id>.json and run the registry's own drift evaluator:

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clawock thesis drift old.json new.json\n
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The registry re-checks freshness itself and will reject a dimension change that\nleans on evidence older than the last check.

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Hard limits

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