@oriro/orirocli 0.1.0

package/skills/finance/finance-personal/SKILL.md

@@ -0,0 +1,268 @@
+---
+watermark: ORIRO
+disable-model-invocation: true
+name: finance-personal
+provider: ORIRO.ai
+copyright: Copyright (c) 2026 ORIRO.ai
+description: >
+  Personal finance — budgeting, emergency funds, debt management, credit scores,
+  banking, and building financial stability. Activate for questions about
+  managing money, paying off debt, savings goals, credit cards, emergency funds,
+  budgeting systems, or any personal financial planning question. Sources:
+  CFPB, Federal Reserve, IRS, Investopedia, Bogleheads community.
+  This is financial information. Consult a fee-only financial advisor for
+  personalized advice.
+---
+
+# Personal Finance
+
+## The financial order of operations
+
+Do these in order. Do not jump ahead.
+
+```
+Step 1: Emergency fund (1 month expenses)
+Step 2: Get full employer 401k match (free money)
+Step 3: Pay off high-interest debt (>7% interest)
+Step 4: Build emergency fund (3-6 months expenses)
+Step 5: Max HSA if available (triple tax advantage)
+Step 6: Max Roth IRA ($7,000/year in 2024)
+Step 7: Max 401k ($23,000/year in 2024)
+Step 8: Invest in taxable brokerage
+Step 9: Pay off moderate debt (4-7%)
+Step 10: Low-interest debt (mortgage) — optional extra payments
+```
+
+---
+
+## Budgeting systems
+
+### 50/30/20 Rule
+
+Simple starting framework:
+
+- **50%** needs: housing, utilities, groceries, transport, minimum debt payments
+- **30%** wants: dining out, entertainment, hobbies, subscriptions
+- **20%** savings and extra debt payments
+
+### Zero-Based Budget
+
+Every dollar assigned a purpose. Income - all categories = $0.
+Apps: YNAB (You Need A Budget), EveryDollar.
+
+### Pay Yourself First
+
+Automate savings on payday before spending.
+Spend whatever remains guilt-free.
+Requires knowing your minimum monthly expenses first.
+
+### The anti-budget
+
+Track only your savings rate.
+Save X% first. Spend the rest however you want.
+Works for people who find detailed budgets unsustainable.
+
+---
+
+## Emergency fund
+
+**Target:** 3-6 months of essential living expenses
+
+- Stable job + dual income household: 3 months
+- Variable income / single income / risky industry: 6 months
+
+**Where to keep it:**
+High-yield savings account (HYSA) — not your checking account, not the stock market.
+Reason: must be immediately accessible without penalty; stocks can be down 40% when you need it.
+
+**2024 HYSA rates:** 4.5-5.5% APY at online banks (Ally, Marcus, SoFi, etc.)
+
+**How to build it:**
+
+- Open a separate HYSA at a different bank
+- Automate a transfer after each paycheck
+- Tax refunds, bonuses → directly to emergency fund until target reached
+- Do NOT touch it for non-emergencies
+
+---
+
+## Debt management
+
+### Avalanche method (mathematically optimal)
+
+Pay minimums on all debts.
+Put all extra money toward highest interest rate debt first.
+Once paid off, roll that payment to next highest rate.
+
+Example:
+
+```
+Credit card A: $3,000 @ 22% interest ← attack first
+Credit card B: $5,000 @ 18% interest
+Car loan:     $12,000 @ 6% interest
+Student loans: $25,000 @ 5% interest
+```
+
+### Snowball method (psychologically motivating)
+
+Pay minimums on all debts.
+Put all extra money toward smallest balance first.
+Momentum from quick wins helps people stick with it.
+
+**Both work. Avalanche saves more money. Snowball has better completion rates.**
+Use avalanche if you're disciplined; snowball if you need wins to stay motivated.
+
+### When to prioritize debt vs. investing
+
+**Always pay high-interest debt first (>7%)** — no investment reliably returns more than 22% interest
+**Invest before paying low-interest debt (<4%)** — stock market historically returns ~7-10%/year
+**Gray zone (4-7%):** Personal preference; generally invest if match is available, then pay debt
+
+---
+
+## Credit scores
+
+### How FICO scores are calculated
+
+| Factor                     | Weight |
+| -------------------------- | ------ |
+| Payment history            | 35%    |
+| Amounts owed (utilization) | 30%    |
+| Length of credit history   | 15%    |
+| Credit mix                 | 10%    |
+| New credit inquiries       | 10%    |
+
+### Score ranges
+
+- 800-850: Exceptional — best rates on everything
+- 740-799: Very good — excellent rates
+- 670-739: Good — most approvals, decent rates
+- 580-669: Fair — higher rates, some denials
+- Below 580: Poor — limited options, secured cards
+
+### How to improve your score
+
+**Biggest impact — payment history (35%):**
+
+- Never miss a payment. Set autopay for minimum.
+- Even one 30-day late payment can drop score 50-100 points.
+- Missed payments stay on report 7 years.
+
+**Second biggest — credit utilization (30%):**
+
+- Keep utilization below 30% of each card limit. Below 10% is optimal.
+- Utilization snapshot matters — pay down before the statement closing date.
+- If card has $5,000 limit, keep balance ≤$500 for best score.
+
+**Quick wins:**
+
+- Become authorized user on a family member's good-history card
+- Request credit limit increases (don't change spending — reduces utilization %)
+- Don't close old accounts (reduces average age of history)
+- Space out applications (each hard inquiry drops score ~5 points for ~1 year)
+
+**Check your report (free):**
+annualcreditreport.com — official source. Once/year free from each bureau.
+Dispute errors: ~20% of credit reports have errors that affect scores.
+
+---
+
+## Banking basics
+
+### Account types
+
+**Checking:** Day-to-day transactions, bills, debit card. Keep 1-2 months expenses.
+**Savings/HYSA:** Emergency fund, short-term savings goals.
+**Money Market:** Higher yield than savings; check-writing ability.
+**CDs (Certificates of Deposit):** Fixed term (3 months to 5 years), higher rate than savings, penalty for early withdrawal. Good for money you won't need for a defined period.
+
+### FDIC insurance
+
+Bank accounts are insured up to $250,000 per depositor per bank.
+If bank fails, your money up to $250,000 is protected.
+Credit unions: NCUA provides same protection.
+Brokerage accounts: Not FDIC insured, but SIPC protects against broker failure (not investment losses).
+
+### How to choose a bank
+
+- **Online banks** (Ally, Marcus, SoFi): Higher interest rates, lower fees, no branches
+- **Credit unions:** Member-owned, often lower fees, better rates, community focus
+- **Big banks** (Chase, BofA): Convenient branches/ATMs, full service, usually lower rates
+
+**Red flags to avoid:**
+
+- Monthly maintenance fees you can't waive
+- Minimum balance requirements you'll struggle to maintain
+- High overdraft fees (>$35)
+- No free ATM network
+
+---
+
+## Insurance — the basics
+
+Insurance protects against catastrophic losses, not small ones.
+The point is to avoid financial ruin, not to break even on premiums.
+
+### Health insurance
+
+- **Premium:** Monthly payment whether you use it or not
+- **Deductible:** You pay first before insurance kicks in
+- **Copay:** Fixed amount per visit
+- **Coinsurance:** Your % share after deductible (e.g., 20%)
+- **Out-of-pocket maximum:** Most you'll ever pay in a year — then 100% covered
+
+**ACA marketplace:** shop at healthcare.gov during open enrollment.
+Subsidies available for income 100-400% of federal poverty level.
+
+### Term life insurance
+
+**Who needs it:** Anyone with dependents (spouse, children) who rely on your income.
+**Who doesn't:** Single with no dependents; financially independent.
+
+**How much:** 10-12× your annual income is a common recommendation.
+**Term:** Match your coverage period to your dependency period (20-30 years typical).
+**Cost:** Healthy 30-year-old, $500K, 20-year term ≈ $25-35/month.
+
+**Buy term, invest the difference** — whole life insurance is rarely the right choice.
+
+### Auto insurance
+
+Required in all states except New Hampshire.
+**Liability:** Covers damage you cause to others. Required. Higher limits than minimum required.
+**Collision:** Covers your car in an accident. Worth it if your car is worth >5× annual premium.
+**Comprehensive:** Non-collision damage (theft, weather, animals). Similar threshold.
+**Uninsured/underinsured motorist:** Strongly recommended.
+
+**Deductible:** Higher deductible = lower premium. $500-1,000 if you have emergency fund.
+
+### Renters/homeowners insurance
+
+Renters: ~$15-30/month. Protects your belongings (up to $30-50K typical). Also liability.
+Homeowners: Required by lenders. Protects structure, belongings, liability.
+
+---
+
+## Net worth — the most important financial number
+
+**Net Worth = Assets - Liabilities**
+
+Assets: Cash, investments, retirement accounts, home equity, valuable property
+Liabilities: Mortgage balance, car loans, student loans, credit card balances, other debt
+
+Track monthly. The trend matters more than the number.
+Millionaire threshold: $1M net worth. 3.5% of US households.
+
+**Wealth benchmarks by age** (rough guidelines from Fidelity):
+
+- Age 30: 1× salary saved
+- Age 40: 3× salary saved
+- Age 50: 6× salary saved
+- Age 60: 8× salary saved
+- Age 67: 10× salary saved
+
+Most people are behind. The answer is always the same: save more, earlier.
+Time + compound interest is the only reliable path.
+
+Sources: CFPB (consumerfinance.gov), Federal Reserve consumer guides,
+Bogleheads community wiki, Investopedia, IRS publication 590,
+FDIC (fdic.gov), ACA (healthcare.gov)

package/skills/finance/finance-real-estate/LICENSE

@@ -0,0 +1,21 @@
+MIT License
+
+Copyright (c) 2026 ORIRO.ai
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/skills/finance/finance-real-estate/SKILL.md

@@ -0,0 +1,110 @@
+---
+watermark: ORIRO
+disable-model-invocation: true
+name: finance-real-estate
+provider: ORIRO.ai
+copyright: Copyright (c) 2026 ORIRO.ai
+description: >
+  Real estate finance — investment analysis, mortgage math, cap rates, cash
+  flow analysis, REITs, and real estate investing strategies. Activate for
+  questions about real estate investment, rental property analysis, mortgage
+  options, cap rates, cash-on-cash returns, or any real estate financial question.
+  Sources: BiggerPockets, Investopedia real estate, Federal Reserve mortgage data.
+---
+
+# Real Estate Finance
+
+## Key metrics for investment properties
+
+### Cap Rate (Capitalization Rate)
+
+Cap Rate = Net Operating Income / Property Value
+**NOI = Gross Rental Income - Vacancy - Operating Expenses**
+(Operating expenses: property taxes, insurance, maintenance, management, not debt service)
+
+Cap rate represents yield if purchased all-cash.
+Higher cap rate = higher yield = higher risk or lower-quality market.
+Class A markets (NYC, SF): 3-5% cap rates. Class B: 5-7%. Class C/tertiary: 7-10%+.
+
+**Use cap rate to compare properties.** Buy below market cap rate = overpaying (unless appreciation play).
+
+### Cash-on-Cash Return
+
+CoC = Annual Pre-Tax Cash Flow / Total Cash Invested
+Accounts for financing — most important metric for leveraged investors.
+
+**Annual Pre-Tax Cash Flow = NOI - Debt Service (principal + interest)**
+
+Example:
+Purchase price: $200,000
+Down payment (25%): $50,000
+Loan: $150,000 at 7% for 30 years → Monthly payment ~$998 → Annual: $11,976
+NOI: $14,400/year (after vacancy, taxes, insurance, maintenance)
+Cash flow: $14,400 - $11,976 = $2,424/year
+CoC = $2,424 / $50,000 = 4.85%
+
+### Gross Rent Multiplier (GRM)
+
+GRM = Purchase Price / Annual Gross Rent
+Rough screening metric. Lower = better value.
+Typical range: 8-12× in most markets.
+
+### The 1% Rule
+
+Monthly rent ≥ 1% of purchase price.
+$200,000 property → $2,000+/month rent.
+Screening metric only — markets with high appreciation often don't meet this.
+
+## Mortgage fundamentals
+
+**Amortization:** Each payment includes interest and principal.
+Early in loan: mostly interest. End of loan: mostly principal.
+Example: $200K at 7%, 30 years. Month 1: ~$1,167 interest, ~$165 principal.
+Month 360: ~$9 interest, ~$1,322 principal.
+
+**Mortgage types:**
+Fixed rate: Rate locked for loan term. Predictable.
+ARM (Adjustable Rate): Initial fixed period then adjusts. 5/1 ARM = 5 years fixed, then adjusts annually.
+Interest only: Pay only interest for set period; no equity built.
+FHA: 3.5% down, mortgage insurance required. Min credit score 580.
+VA: 0% down for veterans. No PMI. Funding fee.
+Conventional: Fannie/Freddie backed. 3-20% down.
+Jumbo: Above conforming limits ($766,550 in 2024). Stricter requirements.
+
+**PMI (Private Mortgage Insurance):** Required if < 20% down on conventional loan.
+Typically 0.5-1.5% of loan amount annually. Removed when LTV reaches 80%.
+
+**Points:** Pre-paying interest to get lower rate. 1 point = 1% of loan amount = ~0.25% rate reduction.
+Break-even analysis: Points cost / Monthly payment savings = Months to break even.
+
+## BRRRR strategy
+
+Buy → Rehab → Rent → Refinance → Repeat
+Buy distressed property below market. Rehab to force appreciation.
+Rent to achieve target NOI. Refinance based on new (higher) appraised value.
+Pull out most/all of invested capital. Repeat with next property.
+
+## REITs (Real Estate Investment Trusts)
+
+Companies that own income-producing real estate. Publicly traded like stocks.
+Required to distribute 90%+ of taxable income as dividends.
+**Types:** Equity REITs (own properties), Mortgage REITs (own mortgages), Hybrid.
+**Sectors:** Office, retail, residential, industrial, healthcare, data centers, cell towers.
+
+**REIT valuation metrics:**
+FFO (Funds from Operations): Net income + depreciation - gains on sales. More relevant than EPS.
+P/FFO: REIT equivalent of P/E ratio.
+NAV (Net Asset Value): Property value - debt. Trades at premium or discount to NAV.
+Dividend yield: Most important for income investors.
+
+## 1031 Exchange
+
+Defer capital gains tax on investment property sale by reinvesting in a "like-kind" property.
+Rules: Must identify replacement property within 45 days; close within 180 days.
+All proceeds must go through qualified intermediary (cannot touch the money).
+Must invest equal or greater value (any boot received is taxable).
+Powerful wealth-building tool for serious real estate investors.
+
+Sources: BiggerPockets guides (biggerpockets.com), Investopedia real estate investing,
+Federal Reserve mortgage data, IRS Publication 527 (Residential Rental Property),
+IRS 1031 Exchange guidance

package/skills/finance/finance-startup/LICENSE

@@ -0,0 +1,21 @@
+MIT License
+
+Copyright (c) 2026 ORIRO.ai
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/skills/finance/finance-startup/SKILL.md

@@ -0,0 +1,253 @@
+---
+watermark: ORIRO
+disable-model-invocation: true
+name: finance-startup
+provider: ORIRO.ai
+copyright: Copyright (c) 2026 ORIRO.ai
+description: >
+  Startup finance — unit economics, burn rate, runway, revenue models, financial
+  projections, fundraising metrics, and investor-ready financial analysis.
+  Activate for questions about startup financial planning, unit economics,
+  LTV/CAC, burn rate, runway, financial models, or any startup-specific
+  financial question. Sources: Y Combinator library, First Round Capital
+  guides, Andreessen Horowitz public content, SBA.
+---
+
+# Startup Finance
+
+## The metrics that matter
+
+### Burn rate and runway
+
+**Gross burn:** Total monthly cash spent.
+**Net burn:** Monthly cash spent minus monthly revenue.
+**Runway:** Cash in bank ÷ Net monthly burn = months until out of money.
+
+**Example:**
+Cash: $500,000
+Monthly revenue: $30,000
+Monthly expenses: $80,000
+Net burn: $80,000 - $30,000 = $50,000/month
+Runway: $500,000 / $50,000 = 10 months
+
+**Rule of thumb:** Raise when you have 6+ months runway. Start the process with 9-12 months.
+Fundraising typically takes 3-6 months — never start when desperate.
+
+**Default alive vs. default dead:**
+If expenses and revenue stay constant, do you run out of money before reaching profitability?
+Before taking new money, know which state you're in.
+
+---
+
+## Unit economics — the foundation of every business
+
+Unit economics: revenue and cost associated with ONE unit of the business.
+One subscription customer. One transaction. One delivered order.
+
+### LTV (Lifetime Value)
+
+Total expected revenue from one customer over their entire relationship.
+
+**For subscription:**
+LTV = ARPU × Gross Margin % × (1 / Monthly Churn Rate)
+
+Example:
+ARPU: $50/month
+Gross margin: 70%
+Monthly churn: 2%
+LTV = $50 × 0.70 × (1/0.02) = $50 × 0.70 × 50 = $1,750
+
+### CAC (Customer Acquisition Cost)
+
+Total sales and marketing spend ÷ Number of new customers acquired.
+
+Example:
+Monthly marketing spend: $10,000
+Monthly sales team cost: $5,000
+New customers acquired: 30
+CAC = $15,000 / 30 = $500
+
+### LTV:CAC Ratio
+
+The most important metric for SaaS businesses.
+**LTV:CAC ≥ 3:1** = viable business model.
+**LTV:CAC < 1:1** = you're paying more to acquire customers than they're worth.
+
+From example above: LTV = $1,750 / CAC = $500 = 3.5:1. Healthy.
+
+### CAC Payback Period
+
+Months to recover CAC from gross profit.
+= CAC / (ARPU × Gross Margin %)
+= $500 / ($50 × 0.70) = $500 / $35 = 14.3 months
+
+Best-in-class: < 12 months. Concerning: > 24 months.
+
+---
+
+## Revenue models
+
+### SaaS (Software as a Service)
+
+Recurring subscription revenue.
+**Metrics:** MRR, ARR, churn, expansion MRR, NRR.
+**Advantage:** Predictable revenue; multiple expansion levers.
+
+### Marketplace
+
+Take rate on transaction value.
+**Metrics:** GMV (Gross Merchandise Value), take rate, take.
+**Challenge:** Two-sided acquisition problem.
+
+### Transactional
+
+Revenue per transaction.
+**Metrics:** Volume × average transaction value × margin.
+**Example:** Payment processing, e-commerce.
+
+### Advertising
+
+Revenue from showing ads.
+**Metrics:** DAU/MAU, CPM, fill rate, eCPM.
+**Challenge:** Need massive scale for meaningful revenue.
+
+### Consumption/Usage-Based
+
+Pay per use (API calls, compute, seats).
+**Advantage:** Aligns cost with value; natural land-and-expand.
+**Challenge:** Revenue harder to predict.
+
+---
+
+## SaaS metrics deep dive
+
+### MRR (Monthly Recurring Revenue)
+
+Sum of all recurring monthly subscription revenue.
+
+**MRR movements:**
+
+- New MRR: from new customers
+- Expansion MRR: existing customers upgrading
+- Churned MRR: lost customers
+- Contraction MRR: downgrades
+
+**Net MRR Churn:** (Churned MRR - Expansion MRR) / Starting MRR
+Negative churn = expansion exceeds churn = compounding growth even with flat new sales.
+
+### ARR (Annual Recurring Revenue)
+
+MRR × 12.
+Standard for reporting to investors for annualized view.
+
+### Churn
+
+**Customer churn:** % of customers who cancel per month.
+**Revenue churn:** % of MRR lost per month.
+Revenue churn is more important (higher-value customers may churn more).
+
+**Acceptable rates:**
+Consumer SaaS: 3-5% monthly churn (high is normal)
+SMB SaaS: 1-2% monthly churn
+Enterprise: < 1% monthly churn (or annual contracts reduce monthly calc)
+
+### NRR (Net Revenue Retention) / NDR
+
+(Beginning ARR + Expansion - Contraction - Churn) / Beginning ARR
+
+Best-in-class: > 120% (existing customers grow 20%+ annually even without new customers)
+Good: 100-110%
+Concerning: < 90%
+
+### Rule of 40
+
+Revenue growth rate % + Profit margin % ≥ 40.
+Balances growth and profitability.
+Example: 50% growth rate + -10% EBITDA margin = 40. Passes.
+Example: 20% growth rate + 10% profit margin = 30. Fails.
+
+---
+
+## Financial projections
+
+### Bottom-up model
+
+Build from first principles:
+
+- How many sales reps can you hire?
+- What's average quota per rep?
+- What's average sales cycle?
+- What's the conversion rate?
+  → Generates realistic revenue forecast
+
+Don't start with "if we capture 1% of a $10B market."
+Start with: "We can hire 3 sales reps in Q1, each closing 2 accounts/month at $2K ARR."
+
+### Three-statement model
+
+**Income Statement (P&L):** Revenue - Expenses = Net Income/Loss
+**Balance Sheet:** Assets = Liabilities + Equity (snapshot of what you own and owe)
+**Cash Flow Statement:** Operating + Investing + Financing cash flows
+
+**For early startups:** Focus on cash flow statement. Accrual accounting P&L can show profit while you're running out of cash.
+
+### Scenario modeling
+
+Base case: Most likely.
+Bull case: Everything goes right.
+Bear case: Revenue takes 6 months longer; costs 20% higher.
+
+Investors want to see you've thought through multiple scenarios.
+Be honest about assumptions. Overly optimistic projections destroy credibility.
+
+---
+
+## Fundraising milestones
+
+### Pre-seed ($0-$500K)
+
+Stage: Idea/MVP
+Use of funds: Prototype, validate, early team
+Metrics: Nothing yet required; compelling story + team
+
+### Seed ($500K-$3M)
+
+Stage: Early traction
+Use of funds: Hire first team, achieve product-market fit
+Metrics: 5-10 paying customers or strong user growth; engagement data
+
+### Series A ($3M-$15M)
+
+Stage: Proven product-market fit
+Use of funds: Scale go-to-market
+Metrics: $1M+ ARR (or equivalent traction), clear retention, unit economics improving
+Growth: 3× revenue YoY minimum competitive; 2× minimum to get meeting
+
+### Series B ($15M-$50M)
+
+Stage: Scaling
+Metrics: $5M+ ARR, proven growth engine, improving efficiency
+
+---
+
+## SAFE and convertible note mechanics
+
+See legal-startup skill for term details.
+
+**Dilution calculation:**
+SAFE with $1M cap, $100K invested.
+New round at $4M pre-money valuation.
+SAFE converts as if company were worth $1M cap.
+
+New round: $4M pre-money + $2M investment = $6M post-money.
+New investors own: $2M / $6M = 33.3%
+
+SAFE conversion: $100K / $1M cap = 10% (based on cap valuation).
+But this is calculated on post-money including SAFE:
+After conversion and new investment, SAFE owns approximately 10%×($1M/$6M) ≈ 1.67%.
+
+Use a cap table calculator (Carta, Pulley) for actual dilution — the math compounds quickly.
+
+Sources: Y Combinator startup resources (ycombinator.com/library),
+SBA financial guides (sba.gov), Andreessen Horowitz public essays on metrics,
+OpenVC resources, Investopedia startup metrics definitions

package/skills/finance/finance-tax-planning/LICENSE

@@ -0,0 +1,21 @@
+MIT License
+
+Copyright (c) 2026 ORIRO.ai
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.