financial-statement

Reconcile income statement, balance sheet, and cash flow to assess earnings quality.

Updated May 5, 2026
One-click install
npx skills add https://github.com/wudye/traderAssistHK --skill financial-statement-wudye
Or copy as Structured Prompt for Agent▼
Please help me install this Agent Skill.
Skill: financial-statement
Source: https://github.com/wudye/traderAssistHK/tree/main/backend/src/skills/financial-statement
Command: npx skills add https://github.com/wudye/traderAssistHK --skill financial-statement-wudye

SYSTEM DOCUMENTATION & REQUIREMENTS

What problem does it solve?

This Skill helps you detect whether a company’s reported earnings are backed by real cash, by analyzing the three financial statements together and flagging common manipulation patterns.

Core Features & Use Cases

  • Tri-statement cross-checks: Connect profit statement results to balance sheet balances and cash flow reconciliation to validate consistency.
  • Earnings quality analysis: Compare accruals vs cash (e.g., CFO vs net income) to assess profitability reliability.
  • DuPont decomposition: Break ROE into profitability, operating efficiency, and leverage drivers for clearer attribution.
  • Financial fraud red-flag scanning: Identify high-risk signals such as “cash and debt both high,” receivables surging, negative operating cash flow with positive profits, and other heuristics.
  • Use Case: Before investing or underwriting, feed the company’s A-share/IFRS financials and generate a structured evaluation report covering profitability quality, DuPont drivers, and a red-flag risk summary.

Quick Start

Use the financial-statement skill to produce a three-statement earnings-quality report and fraud red-flag checklist for the target company based on its financial statements.

Frequently Asked Questions about financial-statement

High-intent search queries and answers about installing and using this skill.

FAQPage Schema
How do I check earnings quality by reconciling financial statements?▼

Earnings quality analysis validates profitability reliability by comparing accruals versus cash flow, specifically contrasting CFO against net income, and running tri-statement cross-checks to ensure profit statement results match balance sheet balances.

What is DuPont analysis and how does it break down ROE drivers?▼

DuPont decomposition breaks ROE into profitability, operating efficiency, and leverage drivers, providing clearer attribution to support investment diligence, equity screening, and profitability analysis workflows.

How do I detect financial statement fraud red flags before investing?▼

Detect financial fraud red flags by scanning for high-risk signals such as cash and debt both being high, receivables surging, or negative operating cash flow with positive profits to perform fraud-risk triage.

Can I use this financial statement analysis for A-share and IFRS companies?▼

Yes, this financial statement analysis applies to A-share and IFRS financials for typical non-bank and insurance companies, generating a structured evaluation report covering profitability quality, DuPont drivers, and a red-flag risk summary.

What is the best way to triage fraud risk during equity screening?▼

The best way to triage fraud risk during equity screening is computing key ratios and consistency checks like accrual proxies and cash change reconciliation to output a structured red-flag risk assessment.

Why does positive net income not match operating cash flow?▼

Positive net income not matching operating cash flow indicates poor earnings quality where profits are driven by accruals rather than cash, a pattern identified during tri-statement reconciliation and fraud red-flag scanning.