Agent skill

Sec Cash Flow Review

by OctagonAI in OctagonAI/skills

Extract and analyze cash flow trends and working capital changes from SEC filings using Octagon MCP.

MITAuto-check passedBusiness, Finance & HR

Install Sec Cash Flow Review

skills CLI
$ npx skills add OctagonAI/skills --skill sec-cash-flow-review -a claude-code

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

GitHub CLI
$ gh skill install OctagonAI/skills sec-cash-flow-review --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/OctagonAI/skills.git skills-src && mkdir -p .claude/skills && cp -r skills-src/skills/sec-cash-flow-review .claude/skills/sec-cash-flow-review && 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
sec-cash-flow-review
GitHub stars
127
Token cost
~2.3k tokens
SKILL.md length
810 words
Files
5 (incl. references)
Skills in repo
53
Repo updated
First seen
Licence
MIT

At a glance

Extract and analyze cash flow trends and working capital changes from SEC filings using Octagon MCP.

  • Works in 4 steps: Identify Analysis Parameters → Execute Query via Octagon MCP → Expected Output → …
  • Researching operating cash flow
  • SKILL.md covers Prerequisites, Workflow, Example Queries and Cash Flow Statement Components, plus 5 more sections
  • Instructions only: no scripts, shell commands, URLs or credentials in SKILL.md

What it does

Sec Cash Flow Review is an agent skill from OctagonAI/skills. Extract and analyze cash flow trends and working capital changes from SEC filings using Octagon MCP. Use when researching operating cash flow, investing activities, financing activities, free cash flow, liquidity, and working capital dynamics from 10-K and 10-Q filings.

Its SKILL.md is about 2.3k tokens, which your agent loads only when the skill is triggered. The skill folder holds 5 other files, including reference files (for example `README.md`, `marketplace.json` and `references/interpreting-results.md`).

It sits in Business, Finance & HR, covering MCP servers. It works with Model Context Protocol and SEC EDGAR. The repository describes itself as: A collection of Claude skills for agentic financial research by Octagon. The licence is MIT.

When your agent uses it

  • Researching operating cash flow
  • Investing activities
  • Financing activities
  • Working capital dynamics from 10-K and 10-Q filings

Example prompts

  • “/sec-cash-flow-review”

Workflow steps

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

  1. Identify Analysis Parameters
  2. Execute Query via Octagon MCP
  3. Expected Output
  4. Interpret Results

What it can do on your machine

Read from SKILL.md and the folder at commit 51e938c. 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 (its code samples are json).

    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

Sec Cash Flow Review loads about 2.3k tokens when it runs, and up to ~5k if it reads all its reference files. Until then it costs about 73 tokens; SKILL.md has 810 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~73
When it runs · the whole SKILL.md, loaded when a task matches
~2.3k
With references · SKILL.md plus every file in references/, read only if the agent opens them
~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 OctagonAI/skills at commit 51e938c, republished under its MIT licence (© OctagonAI). 810 words, ~2,287 tokens.

Download SKILL.mdSave it as .claude/skills/sec-cash-flow-review/SKILL.md (or your agent's skills folder). This skill also uses 4 other files; get the full folder from GitHub.
name
sec-cash-flow-review
description
Extract and analyze cash flow trends and working capital changes from SEC filings using Octagon MCP. Use when researching operating cash flow, investing activities, financing activities, free cash flow, liquidity, and working capital dynamics from 10-K and 10-Q filings.

SEC Cash Flow Review

Extract and analyze cash flow trends and working capital changes from SEC filings for public companies using the Octagon MCP server.

Prerequisites

Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See references/mcp-setup.md for installation instructions.

Workflow

1. Identify Analysis Parameters

Determine the following before querying:

  • Ticker: Stock symbol (e.g., AAPL, MSFT, GOOGL)
  • Filing Type (optional): 10-K (annual) or 10-Q (quarterly)
  • Focus Area (optional): Operating, investing, financing, working capital
2. Execute Query via Octagon MCP

Use the octagon-agent tool with a natural language prompt:

Extract and analyze cash flow trends and working capital changes from <TICKER>'s latest 10-Q.

MCP Call Format:

json
{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Extract and analyze cash flow trends and working capital changes from NFLX's latest 10-Q."
  }
}
3. Expected Output

The agent returns structured cash flow analysis including:

Cash Flow Trends:

  • Operating Cash Flow: Increased 37.87% YoY
  • Investing Cash Flow: -$2.08B (CapEx, investments)
  • Financing Cash Flow: Mixed ($1.04B inflow, -$2.18B outflow)

Working Capital Changes:

  • Change in Working Capital: -$456M
  • Cash and Equivalents: Decreased $1.193B in 6 months

Key Observations:

  • Operating cash flow growth outpaces investing/financing
  • Working capital contraction from content investments
  • Liquidity sufficient for 12+ months

Data Sources: octagon-financials-agent, octagon-sec-agent, octagon-web-search-agent

4. Interpret Results

See references/interpreting-results.md for guidance on:

  • Understanding cash flow components
  • Evaluating cash flow quality
  • Analyzing working capital trends
  • Assessing liquidity position

Example Queries

Full Cash Flow Analysis:

Extract and analyze cash flow trends and working capital changes from NFLX's latest 10-Q.

Free Cash Flow Focus:

Calculate and analyze free cash flow trends for AAPL over the last 4 quarters.

Working Capital Deep Dive:

Analyze working capital changes and cash conversion cycle for AMZN from the latest 10-K.

Liquidity Assessment:

Evaluate TSLA's liquidity position and cash runway from the latest quarterly filing.

CapEx Analysis:

Extract capital expenditure trends and investment priorities from GOOGL's cash flow statement.

Financing Activities:

Analyze debt repayments, share buybacks, and dividend payments from MSFT's latest 10-K cash flow.

Cash Flow Statement Components

Operating Activities
ComponentDescription
Net IncomeStarting point
Depreciation/AmortizationNon-cash add-back
Stock CompensationNon-cash expense
Deferred TaxesTiming differences
Working Capital ChangesCurrent asset/liability changes
Other AdjustmentsNon-cash items
Investing Activities
ComponentDescription
Capital ExpendituresProperty, equipment purchases
AcquisitionsBusiness combinations
Investment PurchasesSecurities bought
Investment SalesSecurities sold
Asset DispositionsProperty, equipment sales
Financing Activities
ComponentDescription
Debt IssuanceBorrowings
Debt RepaymentPrincipal payments
Share IssuanceStock offerings
Share RepurchasesBuybacks
DividendsShareholder distributions

Key Cash Flow Metrics

Profitability vs. Cash
MetricCalculationWhat It Shows
Operating Cash FlowFrom statementCash from operations
Free Cash FlowOCF - CapExCash after investment
FCF MarginFCF / RevenueCash generation rate
Cash ConversionOCF / Net IncomeEarnings quality
Liquidity Metrics
MetricCalculationWhat It Shows
Cash PositionCash + equivalentsAvailable liquidity
Cash RunwayCash / Monthly BurnMonths of runway
Quick Ratio(Cash + Receivables) / Current LiabilitiesShort-term coverage
Current RatioCurrent Assets / Current LiabilitiesWorking capital
Investment Metrics
MetricCalculationWhat It Shows
CapEx IntensityCapEx / RevenueInvestment level
CapEx / D&ACapEx / DepreciationMaintenance vs. growth
Acquisition SpendFrom investingM&A activity
Investment ReturnsSales / PurchasesPortfolio activity

Working Capital Analysis

Components
ComponentIncrease MeansDecrease Means
Accounts ReceivableCash usedCash provided
InventoryCash usedCash provided
Prepaid ExpensesCash usedCash provided
Accounts PayableCash providedCash used
Accrued LiabilitiesCash providedCash used
Deferred RevenueCash providedCash used
Cash Conversion Cycle
MetricCalculation
Days Sales Outstanding(AR / Revenue) × 365
Days Inventory Outstanding(Inventory / COGS) × 365
Days Payables Outstanding(AP / COGS) × 365
Cash Conversion CycleDSO + DIO - DPO
Show full SKILL.md (334 more words)Show less
TrendInterpretation
Declining CCCImproved efficiency
Rising CCCCash tied up longer
Negative CCCCustomer-funded model
Stable CCCConsistent operations

Cash Flow Quality Assessment

Quality Indicators
FactorHigh QualityLow Quality
OCF vs. Net IncomeOCF > NIOCF < NI
SustainabilityRecurring sourcesOne-time items
Working CapitalStable trendsErratic changes
Non-Cash ChargesReasonable D&AExcessive add-backs
Red Flags
  1. OCF < Net Income persistently - Earnings quality concern
  2. Negative FCF - Cash consumption
  3. Rising receivables - Collection issues
  4. Inventory buildup - Demand weakness
  5. Declining payables - Supplier pressure
  6. Heavy stock compensation - Dilution concern

Trend Analysis

Period-over-Period
MetricPrior PeriodCurrentChange
Operating CF
Investing CF
Financing CF
Free Cash Flow
Working Capital

Track over time:

  • OCF growth trajectory
  • FCF conversion rate
  • Working capital efficiency
  • CapEx patterns
  • Capital return trends

Liquidity Assessment

Cash Position Analysis
FactorAssessment
Absolute LevelAdequate for operations
TrendGrowing or declining
vs. ObligationsCoverage of debt, commitments
vs. InvestmentAbility to fund growth
Runway Calculation
ScenarioCalculation
ConservativeCash / Average Monthly Burn
Including Revolver(Cash + Available Credit) / Burn
StressCash / Peak Monthly Burn
Covenant Considerations
FactorWhat to Check
Debt/EBITDALeverage limits
Interest CoveragePayment ability
Minimum CashRequired balances
CapEx LimitsInvestment constraints

Financing Activity Analysis

Capital Structure Changes
ActivityImplication
Debt IssuanceLeverage increase
Debt RepaymentDeleveraging
Equity IssuanceDilution, capital raise
BuybacksReturn to shareholders
DividendsCash distribution
Capital Allocation Assessment
PriorityWhat It Signals
Heavy CapExGrowth investment
Heavy BuybacksMature, returning cash
Debt FocusDeleveraging priority
M&AExternal growth
BalancedDiversified approach

Analysis Tips

  1. Compare OCF to earnings: Divergence signals quality issues.

  2. Track FCF trends: More important than net income.

  3. Analyze working capital drivers: Understand component changes.

  4. Consider seasonality: Quarterly patterns affect cash flow.

  5. Read footnotes: Capital commitments disclosed there.

  6. Check management discussion: Cash flow commentary in MD&A.

Use Cases

  • Investment analysis: Assess cash generation quality
  • Credit analysis: Evaluate debt service capability
  • Valuation: FCF-based models
  • Liquidity monitoring: Track cash position
  • Working capital efficiency: Operational assessment

© OctagonAI, MIT. 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 4 other files (references) in skills/sec-cash-flow-review of OctagonAI/skills.

  • SKILL.md
  • README.md
  • marketplace.json
  • references/interpreting-results.md
  • references/mcp-setup.md

Open the folder on GitHubat commit 51e938c

Compare with similar skills

Sec Cash Flow Review 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.

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SkillStarsUsed inTokensAuto-checkLicenceRepo updated
Sec Cash Flow Review this skillOctagonAI/skills127—~2.3kAutomated safety check: PassMIT
Datapack Builderw95/awesome-claude-corporate-skills2441 repos~6kAutomated safety check: PassMIT
Tradingview MCPatilaahmettaner/tradingview-mcp5k—~1.3kAutomated safety check: PassMIT
Okx Cex Marketdex-original/okx-agent-trade-kit1101 repos~2.7kAutomated safety check: PassMIT
Polymarket Tennislivetennisapi/livetennisapi-mcp152—~3kAutomated safety check: PassMIT
Kimi DatasourceMoonshotAI/kimi-code7.8k—~1.8kAutomated safety check: PassMIT

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Questions about Sec Cash Flow Review

What does Sec Cash Flow Review do?

Extract and analyze cash flow trends and working capital changes from SEC filings using Octagon MCP. Sec Cash Flow Review is an agent skill from OctagonAI/skills. Extract and analyze cash flow trends and working capital changes from SEC filings using Octagon MCP.

When should I use Sec Cash Flow Review?

Sec Cash Flow Review fits situations like: researching operating cash flow; investing activities; financing activities; working capital dynamics from 10-K and 10-Q filings.

How do I install Sec Cash Flow Review in Claude Code?

Run `npx skills add OctagonAI/skills --skill sec-cash-flow-review -a claude-code`. Or copy the skill folder (skills/sec-cash-flow-review in OctagonAI/skills) into .claude/skills/sec-cash-flow-review in your project. Claude Code loads it when a task matches its description.

How do I install Sec Cash Flow Review in Codex?

Run `npx skills add OctagonAI/skills --skill sec-cash-flow-review -a codex`. Or copy the skill folder (skills/sec-cash-flow-review in OctagonAI/skills) into .agents/skills/sec-cash-flow-review in your project. Codex loads it when a task matches its description.

Can I use Sec Cash Flow Review 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 OctagonAI/skills --skill sec-cash-flow-review -a cursor` (or -a gemini-cli, github-copilot or opencode for the others). To copy it by hand, put the folder in .cursor/skills/sec-cash-flow-review, .gemini/skills/sec-cash-flow-review, .github/skills/sec-cash-flow-review and .opencode/skills/sec-cash-flow-review in your project.

What does Sec Cash Flow Review need to run?

SKILL.md names no scripts, command-line tools or credentials: Sec Cash Flow Review is instructions for the agent only.

Does Sec Cash Flow Review 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 Sec Cash Flow Review 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 Sec Cash Flow Review use?

Sec Cash Flow Review is published under the MIT licence (the repository's licence). It allows redistribution, so the full SKILL.md is shown on this page.

How many tokens does Sec Cash Flow Review use?

About 2.3k tokens (SKILL.md is roughly 9.1k 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 2.7k tokens, read only when the agent opens those files.

What are the alternatives to Sec Cash Flow Review?

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Who maintains Sec Cash Flow Review?

OctagonAI (a GitHub organization) maintains it in OctagonAI/skills, which has 127 GitHub stars. The repository holds 53 skills in this directory. The repository was last updated on June 5, 2026.

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