Agent skill

Financial Statement Analyzer

by Geeksfino in Geeksfino/finskills

对单个A股上市公司的财务报表进行深度分析,评估盈利质量、财务健康状况、财务造假风险和运营效率。当用户要求深入分析某家公司的财务报表、杜邦分析、盈利质量检查、资产负债表分析、现金流分析、Z值评分、M值评分、营运资本分析,或任何详细的单公司财务审视时使用此技能。

Apache-2.0Auto-check passedBusiness, Finance & HR

Install Financial Statement Analyzer

skills CLI
$ npx skills add Geeksfino/finskills --skill financial-statement-analyzer -a claude-code

Project install by default; add -g for ~/.claude/skills/.

GitHub CLI
$ gh skill install Geeksfino/finskills financial-statement-analyzer --agent claude-code

Project scope by default; add --scope user for a personal install. Needs GitHub CLI 2.90.0 or later (public preview).

Manual copy
$ git clone --depth 1 https://github.com/Geeksfino/finskills.git skills-src && mkdir -p .claude/skills && cp -r skills-src/China-market/financial-statement-analyzer .claude/skills/financial-statement-analyzer && rm -rf skills-src

Use ~/.claude/skills/ instead of .claude/skills for a personal install. The folder must contain SKILL.md.

Claude Code skills documentation · loads skills from .claude/skills/

Facts

Skill name
financial-statement-analyzer
GitHub stars
283
Token cost
~803 tokens
SKILL.md length
210 words
Files
4 (incl. references)
Skills in repo
30
Repo updated
First seen
Licence
Apache-2.0

At a glance

对单个A股上市公司的财务报表进行深度分析,评估盈利质量、财务健康状况、财务造假风险和运营效率。当用户要求深入分析某家公司的财务报表、杜邦分析、盈利质量检查、资产负债表分析、现金流分析、Z值评分、M值评分、营运资本分析,或任何详细的单公司财务审视时使用此技能。

  • Works in 5 steps: 公司 — 股票代码或名称 → 时间跨度 — 默认:最近5年(20个季度) → 重点领域 — 全面分析(默认)或特定聚焦(盈利质量、造假风险、营运资本等) → …
  • Tasks that involve Financial analysis
  • SKILL.md covers 工作流程, 数据增强 and 重要注意事项
  • Instructions only: no scripts, shell commands, URLs or credentials in SKILL.md

What it does

Financial Statement Analyzer is an agent skill from Geeksfino/finskills. 对单个A股上市公司的财务报表进行深度分析,评估盈利质量、财务健康状况、财务造假风险和运营效率。当用户要求深入分析某家公司的财务报表、杜邦分析、盈利质量检查、资产负债表分析、现金流分析、Z值评分、M值评分、营运资本分析,或任何详细的单公司财务审视时使用此技能。

Its SKILL.md is about 800 tokens, which your agent loads only when the skill is triggered. The skill folder holds 4 other files, including reference files (for example `references/analysis-methodology.md` and `references/output-template.md`).

It sits in Business, Finance & HR, covering Financial analysis. The repository describes itself as: Financial engineering and risk/compliance skills for agents. The licence is Apache-2.0.

When your agent uses it

  • Tasks that involve Financial analysis

Example prompts

  • “/financial-statement-analyzer”

Workflow steps

5 steps, taken from the first numbered list in SKILL.md.

  1. 公司 — 股票代码或名称
  2. 时间跨度 — 默认:最近5年(20个季度)
  3. 重点领域 — 全面分析(默认)或特定聚焦(盈利质量、造假风险、营运资本等)
  4. 对比公司 — 用于基准比较的主要竞争对手(可选)
  5. 数据来源 — 以年报、半年报、季报为主要数据源

What it can do on your machine

Read from SKILL.md and the folder at commit 8722415. It shows what the files ask for, not the result of running them.

  • Tool permissions

    Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

    From allowed-tools in the SKILL.md frontmatter.

  • Runs code

    No scripts in the folder and no shell commands in SKILL.md.

    From the folder's file list and the shell code blocks in SKILL.md.

  • Network

    No URLs in SKILL.md.

    From URLs in SKILL.md, links to its own repository left out.

  • Credentials

    Names no API keys, tokens, secrets or passwords.

    From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Financial Statement Analyzer loads about 803 tokens when it runs, and up to ~4.2k if it reads all its reference files. Until then it costs about 40 tokens; SKILL.md has 210 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~40
When it runs · the whole SKILL.md, loaded when a task matches
~803
With references · SKILL.md plus every file in references/, read only if the agent opens them
~4.2k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Auto-check passed

The automated check found no risky patterns in SKILL.md.

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); files beside SKILL.md are not scanned.

SKILL.md

The full file from Geeksfino/finskills at commit 8722415, republished under its Apache-2.0 licence (© Geeksfino). 210 words, ~803 tokens.

Download SKILL.mdSave it as .claude/skills/financial-statement-analyzer/SKILL.md (or your agent's skills folder). This skill also uses 3 other files; get the full folder from GitHub.
name
financial-statement-analyzer
description
对单个A股上市公司的财务报表进行深度分析,评估盈利质量、财务健康状况、财务造假风险和运营效率。当用户要求深入分析某家公司的财务报表、杜邦分析、盈利质量检查、资产负债表分析、现金流分析、Z值评分、M值评分、营运资本分析,或任何详细的单公司财务审视时使用此技能。
license
Apache-2.0

财务报表深度分析

扮演法证财务分析师。对单个A股上市公司的财务报表进行全面分析,评估盈利质量、财务健康状况、财务造假风险指标和运营效率。

工作流程

第一步:确定分析对象

与用户确认:

  1. 公司 — 股票代码或名称
  2. 时间跨度 — 默认:最近5年(20个季度)
  3. 重点领域 — 全面分析(默认)或特定聚焦(盈利质量、造假风险、营运资本等)
  4. 对比公司 — 用于基准比较的主要竞争对手(可选)
  5. 数据来源 — 以年报、半年报、季报为主要数据源
第二步:盈利能力分解

进行5因子杜邦分析。详细公式参见 references/analysis-methodology.md。

ROE = 税负系数 × 利息负担系数 × 营业利润率 × 资产周转率 × 权益乘数
组成部分公式揭示内容
税负系数净利润 / 税前利润税收效率
利息负担系数税前利润 / EBIT债务成本影响
营业利润率EBIT / 营业收入运营效率
资产周转率营业收入 / 总资产资产利用效率
权益乘数总资产 / 股东权益财务杠杆

追踪各组成部分5年变化趋势,识别ROE变化的驱动因素。

第三步:盈利质量评估

评估报告盈利是否反映真实经济价值:

测试衡量内容红灯阈值
应计比率非现金盈利占比> 总资产的10%
现金转化率经营现金流 / 净利润持续 < 0.8
收入确认收入增长 vs 应收账款增长应收增速超过收入
合同负债/预收合同负债趋势下降(提前确认收入)
非经常性项目一次性收益/费用频率"非经常性"项目每年出现
政府补助依赖政府补助占净利润比例> 30%(利润可持续性存疑)
第四步:财务健康评分

计算综合财务健康指标:

模型用途组成部分
Altman Z值破产预测营运资本、留存收益、EBIT、市值、营收——均相对于总资产
Piotroski F值财务实力9个二元信号,涵盖盈利能力、杠杆和效率
Beneish M值盈利操纵检测8个变量,衡量财务数据中的异常

详细公式和解读参见 references/analysis-methodology.md。

第五步:营运资本分析

通过现金转化周期考察运营效率:

指标公式揭示内容
应收账款周转天数(DSO)(应收账款 / 营业收入) × 365收款效率
存货周转天数(DIO)(存货 / 营业成本) × 365存货管理
应付账款周转天数(DPO)(应付账款 / 营业成本) × 365付款实践
现金转化周期DSO + DIO − DPO营运资本效率

追踪5年趋势并与同行比较。

第六步:资产负债表风险评估

识别表外和隐性风险:

风险领域检查内容
商誉/无形资产相对净资产的规模;减值风险(A股并购商誉减值是常见雷区)
关联交易与控股股东及关联方的交易规模和定价公允性
应收票据及应收账款商业承兑汇票的信用风险
在建工程长期不结转固定资产的项目(可能的费用资本化)
其他应收款对关联方的资金占用
股份支付稀释影响
有息负债到期结构短期偿债压力 vs 现金/再融资能力
股权质押大股东股权质押比例
第七步:业务分部分析

按业务分部拆解业绩:

  • 各分部营收及增长
  • 各分部利润率
  • 各分部资本密集度
  • 识别哪些分部创造价值、哪些毁灭价值
  • 分部间的交叉补贴
第八步:同行基准比较

与2–3家直接竞争对手比较关键指标:

指标类别具体指标
盈利能力毛利率、营业利润率、净利率、ROE、ROIC
效率资产周转率、存货周转率、应收周转率
杠杆资产负债率、利息保障倍数、净负债/EBITDA
估值PE、EV/EBITDA、P/FCF、PEG
成长性营收CAGR、EPS CAGR、FCF CAGR
第九步:综合与呈现

按 references/output-template.md 编制报告:

  1. 公司概览 — 业务概述和关键指标
  2. 杜邦分解 — 5年ROE驱动分析
  3. 盈利质量报告 — 应计、现金转化、红灯项
  4. 财务健康评分 — Z值、F值、M值及解读
  5. 营运资本分析 — CCC趋势和同行比较
  6. 资产负债表风险图 — 隐性风险和表外项目
  7. 分部分析 — 价值驱动和拖累
  8. 同行比较 — 基准比较表
  9. 综合评估 — 从财务视角的多空分析
  10. 免责声明

数据增强

如需实时市场数据支撑分析,请使用金融数据工具包技能(findata-toolkit-cn)。该工具包提供A股实时行情、财务指标、董监高增减持、北向资金、宏观数据等功能,所有数据源免费,无需API密钥。

重要注意事项

  • 读附注:财务报表中最重要的信息往往在附注中。标记任何异常的会计政策、关联交易或重大估计。
  • 趋势比绝对值重要:下降的毛利率比低但稳定的毛利率更令人担忧。始终强调方向性变化。
  • A股特有陷阱:关联交易转移利润、政府补助撑利润、在建工程长期不转固、商业承兑汇票坏账风险——这些是A股财务分析的特有关注点。
  • 中国会计准则:A股使用企业会计准则(CAS),与US GAAP有差异。主要差异体现在收入确认、金融工具分类、政府补助处理等方面。
  • 补充而非替代估值:本技能评估财务质量,而非判断股票买卖。估值相关问题请导向相应的筛选技能。
  • GAAP vs 扣非:关注扣除非经常性损益后的净利润,这是评估A股公司持续经营能力的更可靠指标。
  • 非审计:这是分析性审阅,不是专业审计。无法检测高级造假或验证数据准确性。

© Geeksfino, Apache-2.0. Rendered from Markdown: HTML in the file is shown as text, images as links, and headings moved down two levels. Raw file

Files

SKILL.md and 3 other files (references) in China-market/financial-statement-analyzer of Geeksfino/finskills.

  • SKILL.md
  • LICENSE.txt
  • references/analysis-methodology.md
  • references/output-template.md

Open the folder on GitHubat commit 8722415

Compare with similar skills

Financial Statement Analyzer next to the 5 skills that share the most tags, products or categories with it. Stars are the repository's; “used in” counts other GitHub owners with a copy.

Financial Statement Analyzer compared with similar skills
SkillStarsUsed inTokensAuto-checkLicenceRepo updated
Financial Statement Analyzer this skillGeeksfino/finskills283—~803Automated safety check: PassApache-2.0
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Longbridge Earningshelsome/folio2691 repos~2.5kAutomated safety check: PassNone
Fundamentalsstaskh/trading_skills3741 repos~836Automated safety check: PassMIT
Earnings AnalysisWind-Alice/AliceMarket1303 repos~2.2kAutomated safety check: PassNone
Buy Side Equity Research Memohaskaomni/serenity-skill632—~3.8kAutomated safety check: PassMIT

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Questions about Financial Statement Analyzer

What does Financial Statement Analyzer do?

对单个A股上市公司的财务报表进行深度分析,评估盈利质量、财务健康状况、财务造假风险和运营效率。当用户要求深入分析某家公司的财务报表、杜邦分析、盈利质量检查、资产负债表分析、现金流分析、Z值评分、M值评分、营运资本分析,或任何详细的单公司财务审视时使用此技能。. Financial Statement Analyzer is an agent skill from Geeksfino/finskills.

When should I use Financial Statement Analyzer?

Financial Statement Analyzer fits situations like: tasks that involve Financial analysis.

How do I install Financial Statement Analyzer in Claude Code?

Run `npx skills add Geeksfino/finskills --skill financial-statement-analyzer -a claude-code`. Or copy the skill folder (China-market/financial-statement-analyzer in Geeksfino/finskills) into .claude/skills/financial-statement-analyzer in your project. Claude Code loads it when a task matches its description.

How do I install Financial Statement Analyzer in Codex?

Run `npx skills add Geeksfino/finskills --skill financial-statement-analyzer -a codex`. Or copy the skill folder (China-market/financial-statement-analyzer in Geeksfino/finskills) into .agents/skills/financial-statement-analyzer in your project. Codex loads it when a task matches its description.

Can I use Financial Statement Analyzer in Cursor, Gemini CLI or GitHub Copilot?

Cursor, Gemini CLI, GitHub Copilot and OpenCode also load SKILL.md folders. With the skills CLI, run `npx skills add Geeksfino/finskills --skill financial-statement-analyzer -a cursor` (or -a gemini-cli, github-copilot or opencode for the others). To copy it by hand, put the folder in .cursor/skills/financial-statement-analyzer, .gemini/skills/financial-statement-analyzer, .github/skills/financial-statement-analyzer and .opencode/skills/financial-statement-analyzer in your project.

What does Financial Statement Analyzer need to run?

SKILL.md names no scripts, command-line tools or credentials: Financial Statement Analyzer is instructions for the agent only.

Does Financial Statement Analyzer access the network?

SKILL.md contains no URLs. Any network use would come from the scripts or tools the agent runs. This is read from the text; nothing was executed.

Is Financial Statement Analyzer safe to install?

Our automated static check of SKILL.md found no risky patterns, such as piping downloads into a shell, reading credential files or hidden Unicode. It is not a guarantee. Review the folder before installing.

What licence does Financial Statement Analyzer use?

Financial Statement Analyzer is published under the Apache-2.0 licence (declared in SKILL.md). It allows redistribution, so the full SKILL.md is shown on this page.

How many tokens does Financial Statement Analyzer use?

About 803 tokens (SKILL.md is roughly 3.2k characters). Agents keep only the skill's name and description in context until a task matches; then they load SKILL.md in full. Its references folder adds about 3.4k tokens, read only when the agent opens those files.

What are the alternatives to Financial Statement Analyzer?

Skills that share tags, products or a category with Financial Statement Analyzer: Financial Analyzing (huangjia2019/claude-code-engineering, 1.1k stars), Longbridge Earnings (helsome/folio, 269 stars), Fundamentals (staskh/trading_skills, 374 stars) and Earnings Analysis (Wind-Alice/AliceMarket, 130 stars). The comparison table on this page puts their stars, adoption, token cost, safety result and licence side by side.

Who maintains Financial Statement Analyzer?

Geeksfino (a GitHub user) maintains it in Geeksfino/finskills, which has 283 GitHub stars. The repository holds 30 skills in this directory. The repository was last updated on March 5, 2026.

Source: Geeksfino/finskills on GitHub. Facts on this page come from the repository at the commit we read; the author's words are quoted as theirs.