Basis of Presentation

Note 1. The reporting entity

Any Solana token with a trading pool. It does not have to have launched with us, and it is not asked for permission. The coin's own picture plays the CEO, drawn once into a dark suit at the studio desk and cached forever; the picture is the coin's, the suit is ours. The two analysts are invented, from firms such as Exit Liquidity Partners, Bagholder Capital, Diamond Hands Research, Paper Hands & Co and Ape Street Advisors.

Note 2. Earnings

Earnings are the coin's creator fee revenue for the last 24 hours. The fee rate comes from pump.fun's on-chain fee configuration for the coin's market cap tier and venue (bonding curve or PumpSwap), applied to traded volume:

fees_24h = volume_24h x creator_fee_rate

This is labelled an estimate. Where the creator vault balance can be read on chain it is shown beside it and the method is labelled mixed.

Note 3. Earnings per share

EPS is fees per million tokens of current supply, so coins of the same size compare directly:

EPS = fees_24h / (supply / 1,000,000)

Note 4. Consensus, beat and miss

Consensus is the guidance given on the coin's previous call if that call is under 36 hours old; otherwise the prior 24 hour fee estimate; otherwise there is none and the call is a first report.

surprise = (actual - consensus) / consensus

BEAT above +3%, MISS below -3%, IN LINE in between.

Note 5. Other line items

• Price, market cap, volume, buys and sells: DexScreener.
• All time high and the prior day's volume: pump.fun hourly swap candles.
• Supply, burned share, holders, top 10 share, creator wallet and its trades: Solana RPC via Helius. Burned share for pump mints is (1 billion minus supply) over 1 billion. Holder counts above a size limit are reported as not read rather than guessed.

Every line item on a coin's Form 10-Q carries its source link. A dash means not read. It never means zero.

Note 6. The number lock

The script is written by a language model that is handed the 10-Q as a list of allowed numbers. Every number in every line is then checked against that list. A script that says any other number is rejected and rewritten; after three failures a plain template script is used instead. So the CEO can be evasive, but not inventive.

Note 7. Statements about wallets

When the creator wallet moved, the call says who, how much and when, and links the transaction. It does not characterise it. Readers can draw their own conclusions; analysts from Bagholder Capital usually do.

Note 8. Production

Each speaker has a synthetic voice. The lines are recorded, timed word by word, and rendered as a square webcast with the KPI cards, a 24 hour chart and the BEAT or MISS stamp at the moment the verdict is read. Requests jump the queue; scheduled coverage runs every hour.

Note 9. The cope index

Each call is scored 0 to 100 from the script alone: excuses per answer, deflections, and the words a CEO reaches for when the number is bad (organic, healthy, long term, macro, consolidation). The analysts' questions do not count; only the CEO's answers do. It scores the script, not the coin, and the engine writes it, not a person. Rankings are on the results board.

Note 10. Summons

Anyone can call a hearing on any coin: on the site, or by replying @earningscallfun $TICKER on X. Two a day per wallet or X account. A wallet holding 1,000,000 $EPS (0.1% of supply) gets unlimited summons and the priority queue. A wallet proves itself by signing a message; the site never asks for a transaction.

Note 11. Earnings Season

During the season, scheduled coins report at fixed slots (pre-market 12:00, midday 16:00, after the bell 20:30 UTC), one every 15 minutes on weekdays. A call that is still rendering at its slot shows as reporting now. Each call's guidance is graded by the next one, and consecutive beats are the streak.

Note 12. The holder payout

Every SOL the product earns ($EPS creator fees, bookings, the IR desk's 15% cut) is split 50% holder payout in SOL (the product calls it the dividend), 30% hourly buyback and burn, 20% treasury. The payout is declared daily at 20:30 UTC from that day's earnings. Eligible: at least 10,000 $EPS at both snapshots, one 60 minutes before 20:30 UTC and one at 20:30, the smaller balance counting; the ops wallet, the desk, creator wallets, the incinerator, pool and program accounts and the published exclusion list are never paid. Claims open for 7 days on the $EPS holder page, pay once they reach 0.001 SOL (smaller amounts carry forward), and whatever is not claimed goes to the burn. The treasury figure is a ledger the engine keeps, not a chain read. Nothing is projected. Money paths only run when the engine reports the mainnet gate open.

Note 13. Forward-looking statements

Guidance is the fee figure the CEO says for the next 24 hours. It becomes the next call's consensus and nothing more. It is not a forecast anyone should rely on, least of all the CEO, who is a JPEG.