Agent skill

Financial Statement Deep Dive

by Geeksfino in Geeksfino/finskills

Runs a forensic review of one company's financial statements covering DuPont profitability, earnings quality, financial health scores and fraud-risk signals.

Apache-2.0Auto-check passedBusiness, Finance & HR

Install Financial Statement Deep Dive

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/US-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
~1.8k tokens
SKILL.md length
757 words
Files
4 (incl. references)
Skills in repo
30
Repo updated
First seen
Licence
Apache-2.0

At a glance

Runs a forensic review of one company's financial statements covering DuPont profitability, earnings quality, financial health scores and fraud-risk signals.

  • Works in 9 steps: Identify the Target → Profitability Decomposition → Earnings Quality Assessment → …
  • Checking the earnings quality of a company before relying on its reported profits
  • SKILL.md covers Workflow, Data Enhancement and Important Guidelines
  • Instructions only: no scripts, shell commands, URLs or credentials in SKILL.md

What it does

The agent first confirms the target with you: the company, the period (the default is the most recent five years, or 20 quarters), the focus areas, optional competitors for comparison and the data source, with SEC filings such as 10-K and 10-Q as the primary source.

Analysis then runs in stages. Profitability is decomposed with a five-factor DuPont breakdown of return on equity into tax burden, interest burden, operating margin, asset turnover and equity multiplier, tracked across the period. Earnings quality is tested with the accruals ratio, cash conversion, receivables against revenue growth, deferred revenue trends, recurring non-recurring items and income-boosting estimate changes, each with a red flag threshold.

Financial health uses composite models such as the Altman Z-Score, and the description also names the Beneish M-score, working capital and cash flow analysis. Formulas live in references/analysis-methodology.md and the report layout in references/output-template.md. It is an analysis method, not investment advice.

When your agent uses it

  • Checking the earnings quality of a company before relying on its reported profits
  • Running a DuPont analysis on several years of financials
  • Screening a company's statements for fraud-risk indicators
  • Analyzing working capital and cash flow trends

Example prompts

  • “Do a deep dive on the financial statements in the 10-K I attached, focusing on earnings quality.”
  • “Run a five-factor DuPont analysis for Costco over the last five years.”
  • “Calculate the Altman Z-score and Beneish M-score for this company and explain what they imply.”

Requirements

  • Financial statements or SEC filings for the company

Workflow steps

9 steps, taken from the step headings in SKILL.md.

  1. Identify the Target
  2. Profitability Decomposition
  3. Earnings Quality Assessment
  4. Financial Health Scoring
  5. Working Capital Analysis
  6. Balance Sheet Risk Assessment
  7. Segment Analysis
  8. Peer Benchmarking
  9. Synthesize and Present

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 Deep Dive loads about 1.8k tokens when it runs, and up to ~5.5k if it reads all its reference files. Until then it costs about 114 tokens; SKILL.md has 757 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~114
When it runs · the whole SKILL.md, loaded when a task matches
~1.8k
With references · SKILL.md plus every file in references/, read only if the agent opens them
~5.5k

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). 757 words, ~1,799 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
Perform forensic-level analysis of a single company's financial statements, evaluating earnings quality, financial health, fraud risk, and operational efficiency. Use when the user asks for a deep dive into a company's financials, DuPont analysis, earnings quality check, balance sheet analysis, cash flow analysis, Altman Z-score, Beneish M-score, working capital analysis, or any detailed single-company financial examination.
license
Apache-2.0

Financial Statement Deep Dive

Act as a forensic financial analyst. Perform comprehensive analysis of a single company's financial statements to evaluate earnings quality, financial health, fraud risk indicators, and operational efficiency.

Workflow

Step 1: Identify the Target

Confirm with the user:

  1. Company — Ticker or name
  2. Time period — Default: most recent 5 years (20 quarters)
  3. Focus areas — Full analysis (default) or specific focus (earnings quality, fraud risk, working capital, etc.)
  4. Comparison — Key competitor(s) for benchmarking (optional)
  5. Data source — SEC filings (10-K, 10-Q) as primary source
Step 2: Profitability Decomposition

Perform 5-factor DuPont analysis. See references/analysis-methodology.md for formulas.

ROE = Tax Burden × Interest Burden × Operating Margin × Asset Turnover × Equity Multiplier
ComponentFormulaWhat It Reveals
Tax burdenNet income / Pre-tax incomeTax efficiency
Interest burdenPre-tax income / EBITDebt cost impact
Operating marginEBIT / RevenueOperational efficiency
Asset turnoverRevenue / Total assetsAsset utilization
Equity multiplierTotal assets / EquityFinancial leverage

Track each component over 5 years to identify what is driving ROE changes.

Step 3: Earnings Quality Assessment

Evaluate whether reported earnings reflect genuine economic value:

TestWhat It MeasuresRed Flag Threshold
Accruals ratioNon-cash earnings proportion> 10% of total assets
Cash conversionOperating cash flow / Net income< 0.8 persistently
Revenue recognitionRevenue growth vs receivables growthReceivables growing faster
Deferred revenueTrend in deferred revenueDeclining (front-loaded revenue)
Non-recurring itemsOne-time gains/charges frequency"Non-recurring" items every year
Change in estimatesDepreciation, reserves, assumptionsConsistently income-boosting changes
Step 4: Financial Health Scoring

Calculate composite financial health indicators:

ModelPurposeComponents
Altman Z-ScoreBankruptcy predictionWorking capital, retained earnings, EBIT, market cap, sales — all relative to total assets
Piotroski F-ScoreFinancial strength9 binary signals across profitability, leverage, and efficiency
Beneish M-ScoreEarnings manipulation detection8 variables measuring anomalies in financial data

See references/analysis-methodology.md for detailed formulas and interpretation.

Step 5: Working Capital Analysis

Examine operational efficiency through the cash conversion cycle:

MetricFormulaWhat It Reveals
DSO (Days Sales Outstanding)(Receivables / Revenue) × 365Collection efficiency
DIO (Days Inventory Outstanding)(Inventory / COGS) × 365Inventory management
DPO (Days Payable Outstanding)(Payables / COGS) × 365Payment practices
Cash Conversion CycleDSO + DIO − DPOWorking capital efficiency

Track trends over 5 years and compare to peers.

Step 6: Balance Sheet Risk Assessment

Identify off-balance-sheet and hidden risks:

Risk AreaWhat to Check
Goodwill / IntangiblesSize relative to equity; impairment risk
Operating leasesOff-balance-sheet obligations (pre-ASC 842)
Pension obligationsFunded status, discount rate assumptions
Contingent liabilitiesLitigation, guarantees, commitments
Variable interest entitiesUnconsolidated entities
Share-based compensationDilution impact
Debt maturity profileNear-term maturities vs cash/refinancing capacity
Step 7: Segment Analysis

Break down performance by business segment:

  • Revenue and growth by segment
  • Operating margin by segment
  • Capital intensity by segment
  • Identify which segments drive value and which destroy it
  • Cross-subsidization between segments
Show full SKILL.md (309 more words)Show less
Step 8: Peer Benchmarking

Compare key metrics against 2–3 direct competitors:

Metric CategoryMetrics
ProfitabilityGross margin, operating margin, net margin, ROE, ROIC
EfficiencyAsset turnover, inventory turnover, receivables turnover
LeverageDebt/equity, interest coverage, net debt/EBITDA
ValuationP/E, EV/EBITDA, P/FCF, PEG
GrowthRevenue CAGR, EPS CAGR, FCF CAGR
Step 9: Synthesize and Present

Compile findings per references/output-template.md:

  1. Company Overview — Business summary and key metrics
  2. DuPont Decomposition — 5-year ROE driver analysis
  3. Earnings Quality Report — Accruals, cash conversion, red flags
  4. Financial Health Scores — Z-Score, F-Score, M-Score with interpretation
  5. Working Capital Analysis — CCC trend and peer comparison
  6. Balance Sheet Risk Map — Hidden risks and off-balance-sheet items
  7. Segment Analysis — Value drivers and detractors
  8. Peer Comparison — Benchmarking table
  9. Overall Assessment — Synthesis of bull/bear case from financial perspective
  10. Disclaimers

Data Enhancement

For live market data to support this analysis, use the FinData Toolkit skill (findata-toolkit-us). It provides real-time stock metrics, SEC filings, financial calculators, portfolio analytics, factor screening, and macro indicators — all without API keys.

Important Guidelines

  • Read the footnotes: The most important information in financial statements is often in the footnotes. Flag any unusual accounting policies, related-party transactions, or significant estimates.
  • Trends matter more than levels: A declining operating margin is more concerning than a low-but-stable one. Always emphasize directional changes.
  • Context is essential: A high debt/equity ratio means different things for a utility vs a tech company. Always interpret metrics within industry context.
  • Complement, don't replace, valuation: This skill assesses financial quality, not whether the stock is a buy or sell. Direct valuation questions to the appropriate screening skills.
  • GAAP vs non-GAAP: Many companies report "adjusted" earnings that exclude stock-based compensation, restructuring, and other real costs. Always anchor to GAAP, then discuss adjustments.
  • Not an audit: This is analytical review, not a professional audit. It cannot detect sophisticated fraud or verify data accuracy.

© 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 US-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 Deep Dive 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 Deep Dive compared with similar skills
SkillStarsUsed inTokensAuto-checkLicenceRepo updated
Financial Statement Deep Dive this skillGeeksfino/finskills283—~1.8kAutomated safety check: PassApache-2.0
Financial Researchfirecrawl/web-agent1.2k—~1.1kAutomated safety check: PassMIT
Eastmoney Market DataHKUDS/Vibe-Trading35k—~1kAutomated safety check: PassMIT
SEC EDGAR Filings FetcherHKUDS/Vibe-Trading35k—~1.4kAutomated safety check: PassMIT
Earnings Report Deep Readingxbtlin/ai-berkshire17k—~1.4kAutomated safety check: PassMIT
Financial Data Cross-Validationxbtlin/ai-berkshire17k—~1.4kAutomated safety check: PassMIT

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Works with

Questions about Financial Statement Deep Dive

What does Financial Statement Deep Dive do?

Runs a forensic review of one company's financial statements covering DuPont profitability, earnings quality, financial health scores and fraud-risk signals. The agent first confirms the target with you: the company, the period (the default is the most recent five years, or 20 quarters), the focus areas, optional competitors for comparison and the data source, with SEC filings such as 10-K and 10-Q as the primary source.

When should I use Financial Statement Deep Dive?

Financial Statement Deep Dive fits situations like: checking the earnings quality of a company before relying on its reported profits; running a DuPont analysis on several years of financials; screening a company's statements for fraud-risk indicators; analyzing working capital and cash flow trends.

How do I install Financial Statement Deep Dive in Claude Code?

Run `npx skills add Geeksfino/finskills --skill financial-statement-analyzer -a claude-code`. Or copy the skill folder (US-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 Deep Dive in Codex?

Run `npx skills add Geeksfino/finskills --skill financial-statement-analyzer -a codex`. Or copy the skill folder (US-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 Deep Dive 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 Deep Dive need to run?

SKILL.md names no scripts, command-line tools or credentials: Financial Statement Deep Dive is instructions for the agent only. Our summary lists: Financial statements or SEC filings for the company.

Does Financial Statement Deep Dive 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 Deep Dive 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 Deep Dive use?

Financial Statement Deep Dive 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 Deep Dive use?

About 1.8k tokens (SKILL.md is roughly 7.2k 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 3.7k tokens, read only when the agent opens those files.

What are the alternatives to Financial Statement Deep Dive?

Skills that share tags, products or a category with Financial Statement Deep Dive: Financial Research (firecrawl/web-agent, 1.2k stars), Eastmoney Market Data (HKUDS/Vibe-Trading, 35k stars), SEC EDGAR Filings Fetcher (HKUDS/Vibe-Trading, 35k stars) and Earnings Report Deep Reading (xbtlin/ai-berkshire, 17k stars). The comparison table on this page puts their stars, adoption, token cost, safety result and licence side by side.

Who maintains Financial Statement Deep Dive?

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.