Data & Analysis ✓ Anthropic · Official merger-modelaccretion-dilutionm-and-aeps-analysispurchase-price-allocationinvestment-banking

M&A Accretion & Dilution Model

Quantify how a proposed acquisition changes pro forma EPS.

FollowSkills review · FSRS-2.0
Not recommended
51/ 100 5-point scale 2.6 / 5
Trust15 / 25 · 3.0/5

The skill handles transaction, financial, and debt data and does not describe external writes, transaction execution, or privileged dependencies; the repository README also requires human review. However, it provides no sensitive-financial-data handling, user-confirmation, data-flow disclosure, rollback, or source-attribution controls, so points are deducted.

Reliability7 / 20 · 1.8/5

The workflow is broadly self-consistent across inputs, purchase price analysis, sources and uses, pro forma EPS, sensitivities, and outputs. It lacks formulas, input validation, abnormal-input handling, dependency notes, failure feedback, and reproducible tests, so the static score remains limited.

Adaptability10 / 15 · 3.3/5

The name, description, trigger phrases, scenarios, principal inputs, and expected outputs are reasonably clear. Non-fit boundaries, treatment of private companies or missing data, Chinese-language support, and mainland-China environment fit are not specified, so points are deducted.

Convention8 / 15 · 2.7/5

The document is organized progressively with tables and important notes, and the repository README supplies plugin and command context. The skill itself lacks versioning, changelog, maintenance ownership, FAQs, installation dependencies, troubleshooting, and complete calculation assumptions.

Effectiveness7 / 15 · 2.3/5

It covers the core merger-model workstream, including synergies, cash/stock consideration, purchase price allocation, accretion/dilution, sensitivities, and breakeven analysis. However, it supplies no formulas, verified workbook-generation path, or representative validated output, leaving substantial manual modeling and professional review; the static ceiling limits this to 7.

Verifiability4 / 10 · 2.0/5

The skill text is auditable, and the repository includes general plugin-validation and secret-scan CI plus a pinned revision. There is no skill-specific test suite, example output, third-party execution evidence, or corroborating calculation validation, so verifiability is limited.

Evidence confidence:Low Reviewed Jul 20, 2026 Reviewed revision 4aa51ed3d379
Before you use it
  • Do not treat this skill as a ready-to-deliver Excel model or transaction recommendation; professionals must supply and review missing data, formulas, accounting treatments, and tax assumptions.
  • The skill does not specify storage, transmission, or access controls for sensitive financial data, nor clear stop-and-report behavior for invalid or insufficient inputs.
  • There is no evidence for Chinese-language triggering or output, or mainland-China network fit; any external data connectivity must be separately confirmed.
Review evidence [1][2][3][4][5][6]
See the full review method →

What it does & when to use it

This skill builds accretion/dilution analysis for M&A transactions, covering pro forma EPS, synergy sensitivities, and purchase price allocation. It takes acquirer, target, and deal-term assumptions and calculates pro forma results for Years 1–3. The workflow also includes purchase price analysis, sources and uses, breakeven synergies, and cash/stock mix sensitivities. Planned deliverables are an Excel workbook and a one-page merger consequences summary, although the source does not describe automated external data retrieval.

Takes acquirer and target inputs such as share price, shares outstanding, LTM/NTM EPS or net income, valuation, cash, and debt, together with offer premium, cash/stock mix, new debt, synergies, fees, financing costs, and expected close date. Calculates implied equity value, enterprise value, EV/EBITDA, and P/E, then lays out sources and uses. For Years 1–3, calculates target earnings, after-tax synergies, foregone interest on cash, after-tax interest on new debt, intangible amortization, pro forma net income, pro forma shares, pro forma EPS, and accretion/dilution percentages. Produces sensitivity analyses for synergies versus offer premium and for cash/stock mix, and calculates the minimum Year 1 synergies required for EPS neutrality. The specified output includes an Excel workbook with assumptions, sources and uses, a pro forma income statement, accretion/dilution summary, sensitivity tables, and breakeven analysis, plus a one-page merger consequences summary.

  1. An investment banking analyst evaluating a potential acquisition uses the skill to quantify pro forma EPS effects under different financing and synergy assumptions.
  2. An M&A team preparing merger consequences analysis for a pitch book uses it to compare offer premiums and synergy cases.
  3. A deal adviser assessing cash-versus-stock consideration uses the cash/stock sensitivity tables to review Year 1 and Year 2 accretion or dilution.
  4. A finance team testing whether a transaction can be EPS-neutral in Year 1 uses the breakeven synergy calculation.

Pros & cons

Pros
  • Covers a complete M&A modeling workflow from input gathering through purchase price analysis, sources and uses, pro forma EPS, sensitivities, and breakeven synergies.
  • Explicitly addresses GAAP and adjusted cash EPS, purchase price allocation, goodwill and intangible amortization, foregone cash interest, and new debt interest.
  • Defines concrete deliverables, including an Excel workbook with specified tabs and a one-page merger consequences summary.
  • Released under the Apache License 2.0 and available through the repository's investment-banking plugin collection.
Limitations
  • The SKILL.md does not describe external data retrieval, valuation database connections, or automated financial-data import, so users must prepare and validate the inputs.
  • Results depend on complete and accurate financial data and assumptions for tax rates, financing, synergies, and timing.
  • The source provides no test suite, sample model, platform validation evidence, or specific runtime requirements for generating Excel files.
  • The repository states that its content is not investment, legal, tax, or accounting advice and that outputs require review by a qualified professional.

How to install

The skill is located at plugins/vertical-plugins/investment-banking/skills/merger-model/SKILL.md. The source does not document a standalone installation command. To install the investment-banking collection in Claude Code, run “claude plugin marketplace add anthropics/financial-services” followed by “claude plugin install investment-banking@claude-for-financial-services”. In Cowork, open Settings → Plugins → Add plugin, paste “https://github.com/anthropics/financial-services”, and select the relevant vertical from the marketplace list.

How to use

After installing the investment-banking plugin, use a request containing a documented trigger such as “merger model,” “accretion dilution,” “M&A model,” “pro forma EPS,” “merger consequences,” or “deal impact analysis.” For example: “Build a merger model for this proposed acquisition and show Year 1–3 pro forma EPS accretion/dilution, synergy sensitivities, sources and uses, and breakeven synergies.” Supply the acquirer, target, and deal-term inputs first. The source does not define a fixed input-file format or specify automatic data connections or the exact file-generation runtime.

FAQ

Does the skill automatically retrieve target-company financial data?
No such capability is specified. The workflow lists the acquirer, target, and deal-term inputs that should be supplied, but does not document a data connector or retrieval process for this skill.
Can it analyze both cash and stock transactions?
Yes. It requires a cash-versus-stock consideration mix and specifies sensitivities for 100% cash, 75/25, 50/50, 25/75, and 100% stock. For stock deals, it also calls for using the acquirer's current price for the exchange ratio and noting dilution from newly issued shares.
Does using the skill require a paid subscription or special API access?
The source only states that the repository is Apache License 2.0 and describes Cowork, Claude Code, and Managed Agents access for the collection. It does not state a price or special permission requirement for this skill.
Can its output be used directly as investment advice?
No. The repository states that its materials are analyst work product for review by qualified professionals and do not constitute investment, legal, tax, or accounting advice.

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