# Financial Metric Basis

## AI Agent Instructions

Use this Classifier via the SuperClassify API from server code, not browser playground automation.

Before comparing financial figures, supply each metric's label, definition and reconciliation text. Group reported accounting, adjusted and cash-flow measures separately; split mixed passages into targeted metrics. Normalize units and calculate ratios in code only after the basis is clear. Preserve the quoted definition next to every comparison.

Class: superclassify/financial-metric-basis@1.0.0
Fetch setup as text: https://superclassify.com/skills/superclassify/SKILL.md
Contract (JSON): https://superclassify.com/v1/resolve?ref=superclassify%2Ffinancial-metric-basis%401.0.0

## First-time API access

When the user asks to run or integrate this Class, explain its workflow and that live Jev runs use SuperClassify service credits. Public card descriptions can be read without an account. Reuse an existing account, credit balance and API key when available. Otherwise, guide the user through the official setup links below. The user completes sign-in and any credit purchase on the website, then saves the API key in their application’s server secrets as SUPERCLASSIFY_API_KEY—not in chat. A separate TypeSafe account or Jev key is not required for the SuperClassify API. Reading a link does not authorize a purchase or paid run.

1. Create an account or sign in: https://superclassify.com/login
2. Add credits if needed: https://superclassify.com/billing
3. Create an API key: https://superclassify.com/keys

## Purpose

Identifies how a reported financial metric is defined.

Class: superclassify/financial-metric-basis@1.0.0
Input: One raw text string
Model: jev-1.13.0

## Outputs

- answer (choice): adjusted, cash_flow, mixed, reported_accounting, unclear

### Reported earnings

Target: net income. The report states: net income under IFRS was $20 million.

Author expectation: reported_accounting

### Adjusted EBITDA

Target: adjusted EBITDA. This non-GAAP measure excludes restructuring expense; reconciliation to net income follows.

Author expectation: adjusted

### No basis

Target: profit. The headline says profit rose, with no definition or accounting basis.

Author expectation: unclear

Documentation: https://superclassify.com/docs
Skill: https://superclassify.com/skills/superclassify/SKILL.md