SPROUT: A More Cost-Effective, Higher-Yielding Framework for Youth-Managed Algorithmic Value Creation

Eighteen months, six UTMA custodial accounts, 811 one-share purchases ahead of announced reverse-split round-ups, 840 broker-verified outcomes: 105.70 USD of external cash became 774.42 USD (+633%). This record contains (1) the full preprint, (2) the pseudonymized datasets and (3) the analysis and backtest scripts behind SPROUT, a student-run study of fractional-share round-up treatment in U.S. reverse stock splits. The data document a measured wedge between announced and delivered round-ups (delivered honor 38.2% in 2025 falling to 30.8% in 2026 H1), same-day provisional credits versus true "Exchange Received In" settlement, and one post-booking revocation. Three pre-registered backtest rounds are included, ending in PRUNE (Rule S), a settlement-gated trailing stop (+14.6% median per segment). The paper compares outcomes per public dollar against the proposed Booker "baby bonds" and enacted Trump accounts. Seven hypotheses were declared before testing; the three that failed are reported as failures. Accounts are pseudonymized Acct1-Acct6; raw broker exports are withheld for privacy and available to journal reviewers on request. Research documentation by a student; not investment advice. All amounts USD; Applies to U.S. markets ONLY.