skills/earnings-deep-dive/assets/templates/deep_dive.md

# Earnings Deep Dive — {TICKER} {FISCAL_PERIOD}

## 1. Headline results vs expectations
- Revenue: {reported / not disclosed}; expectation: {consensus / internal / not provided}; source: {SourceTag}
- EPS: {reported / not disclosed}; expectation: {consensus / internal / not provided}; source: {SourceTag}
- Margin: {reported / not disclosed}; expectation: {consensus / internal / not provided}; source: {SourceTag}

## 2. EPS quality screen
- {No material EPS-quality trigger identified / full ex-gain bridge required / source not provided}
- Bridge if triggered: GAAP diluted EPS -> less non-operating or non-recurring items -> tax/share-count normalization if supported -> estimated operating or recurring EPS -> comparable consensus basis.

## 3. Segment performance
- {Segment read-through, or `not disclosed` with limitation}

## 4. Margin and opex drivers
- {Driver summary, or `not disclosed` with limitation}

## 5. Cash flow and balance sheet
- {CFO / capex / FCF / balance-sheet read-through, or `not disclosed` with limitation}

## 6. Guidance and outlook
- {Company-guided values, qualitative guidance, or `not guided`}

## 7. Transcript themes + Q&A
- {Complete quotes and themes, or `transcript not available from source set`}

## 8. Model changes + diff summary
- {Reported actual / company-guided / analyst-derived / not provided bridge}