# accretion_dilution

M&A Accretion / Dilution Calculator — Pro-forma EPS and accretion/dilution from an acquisition (stock/cash/mixed).

Agent View of the PolicyLayer registry record for `accretion_dilution`. HTML page: https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/accretion-dilution

## Facts

- Tool: `accretion_dilution`
- Server: Gateway (`https://wingmanprotocol.com/mcp`) — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway.md
- Homepage: https://github.com/WingmanProtocol-Agent-Gateway/wingman-agent-gateway
- Risk category: Financial (Critical risk)
- Registry record: grade F, identity unverified
- Server auth posture: open
- Server rate-limited: no
- Parameters: 9 (3 required)
- Recommended policy verdict: Approval-gated

## Parameters

| Parameter | Type | Required | Description |
| --- | --- | --- | --- |
| `pct_stock` | number | no | Percent of deal paid in stock (default 100) |
| `synergies` | number | no | Annual after-tax synergies in USD |
| `tax_rate_pct` | number | no | Tax rate percent (for after-tax interest) |
| `purchase_price` | number | yes | Total purchase price in USD |
| `acquirer_shares` | number | yes | Acquirer shares outstanding |
| `interest_rate_pct` | number | no | Interest rate on cash/debt portion, percent |
| `target_net_income` | number | no | Target net income in USD |
| `acquirer_net_income` | number | yes | Acquirer net income in USD |
| `acquirer_share_price` | number | no | Acquirer share price (needed for any stock) |

Parameters from the server's own tool schema.

## Example call (MCP tools/call, JSON-RPC 2.0)

```json
{
  "jsonrpc": "2.0",
  "id": 1,
  "method": "tools/call",
  "params": {
    "name": "accretion_dilution",
    "arguments": {
      "purchase_price": 0,
      "acquirer_shares": 0,
      "acquirer_net_income": 0
    }
  }
}
```

## Why accretion_dilution is rated Critical

This tool models financial outcomes of mergers and acquisitions including stock, cash, and mixed consideration deals. It directly supports financial decision-making around corporate transactions that commit significant capital and financial obligations. Misuse or incorrect outputs could lead to materially wrong M&A decisions, making it high severity under the Financial category.

From the tool's own definition: "M&A Accretion / Dilution Calculator — Pro-forma EPS and accretion/dilution from an acquisition (stock/cash/mixed)"

## Use case

AI agents use accretion_dilution to commit financial operations through Gateway, usually the final step of a payment, billing, or trading workflow. A call moves real money.

## Recommended policy (PolicyLayer)

Verdict: **Approval-gated**. Enforced by the PolicyLayer MCP gateway (https://policylayer.com/mcp-gateway) before a call reaches Gateway:

```json
{
  "version": "1",
  "default": "deny",
  "tools": {
    "accretion_dilution": {
      "deny_if": [
        {
          "conditions": [],
          "on_deny": "Requires human approval."
        }
      ]
    }
  }
}
```

## Other tools on Gateway (270)

- `cancel_watch` — Destructive — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/cancel-watch.md
- `forget_memories` — Destructive — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/forget-memories.md
- `text_truncate_ellipsis` — Destructive — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/text-truncate-ellipsis.md
- `vault_delete` — Destructive — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/vault-delete.md
- `arena_call` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/arena-call.md
- `bitwise` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/bitwise.md
- `browse` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse.md
- `browse_back` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-back.md
- `browse_click` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-click.md
- `browse_close` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-close.md
- `browse_evaluate` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-evaluate.md
- `browse_fill` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-fill.md
- `browse_navigate` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-navigate.md
- `browse_open` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-open.md
- `browse_select` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-select.md
- `browse_solve_challenge` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-solve-challenge.md
- `browse_type` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-type.md
- `browse_wait_for` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/browse-wait-for.md
- `coach_mission` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/coach-mission.md
- `dice_notation_roll` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/dice-notation-roll.md
- `gen_avatar_video` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/gen-avatar-video.md
- `gen_id_portrait` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/gen-id-portrait.md
- `gen_image` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/gen-image.md
- `gen_video` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/gen-video.md
- `hmac` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/hmac.md
- `markdown_to_html` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/markdown-to-html.md
- `matrix` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/matrix.md
- `regex_tester` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/regex-tester.md
- `request_handoff` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/request-handoff.md
- `retry_backoff` — Execute — https://policylayer.com/tools/com-wingmanprotocol-agent-gateway/retry-backoff.md
- …and 240 more: https://policylayer.com/tools/com-wingmanprotocol-agent-gateway.md

## For agents

This record is a snapshot. Live verdicts and the full registry:

- Check every server in your MCP config at once: `npx -y policylayer stack`
- Vet a server before you add it: install the mcp-precheck skill — `npx skills add https://policylayer.com` (skill text: https://policylayer.com/skill.md)
- Query the registry over MCP: endpoint `https://api.policylayer.com/mcp` — tools `check_mcp_server`, `check_mcp_stack`, `check_tool`, `search_registry`, `get_change_events`

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Source: the PolicyLayer MCP registry — one continuously verified record per MCP server. Full record: https://policylayer.com/registry?q=com-wingmanprotocol-agent-gateway · API: https://policylayer.com/registry/api · Policy library: https://policylayer.com/policies/com-wingmanprotocol-agent-gateway