What problem does it solve? Reading financial reports often stops at headline ratios or surface-level summaries, missing accounting-policy nuances, cash-flow divergence, and earnings-quality risks. This Skill turns raw filings into a traceable financial narrative by checking accounting basis first, bridging the three statements, and only then interpreting ratios and red flags. ## Core Features & Use Cases - Three-statement consistency checks: Builds a net-income-to-CFO bridge and cross-checks Capex, debt, dividends, and equity changes against the balance sheet. - Earnings quality and red-flag diagnosis: Detects profit growth with weak operating cash flow, deteriorating DSO/DIO, unusual capitalization, one-off items, and related-party signals, each paired with plausible alternative explanations. - Normalized peer and multi-period comparison: Aligns currency, period, consolidation scope, and IFRS vs US GAAP differences before comparing ratios across companies or periods. - Use Case: Upload a company's 10-K and ask whether net income growth is supported by operating cash flow; the Skill returns a structured report covering scope and accounting basis, core findings, the three-statement bridge, relevant ratios, and red flags with follow-up items. ## Quick Start Ask the assistant to interpret the attached annual report or 10-K, focusing on cash flow, leverage, and earnings quality, and request that red flags and items needing confirmation be listed separately.
