Knowledge source: "Understanding Financial Reports in One Book" by Xiao Xing, Professor at Tsinghua University School of Economics and Management, 2019 revised edition Architecture description: This file is the orchestrator; specific analysis is executed independently by each subskill
SKILL.md（总调度器，你在这里）
└── subskills/
├── m1_industry_analysis/ ← 行业背景分析
│ ├── module.md
│ └── references/case_library.md
├── m2_asset_debt_analysis/ ← 资产质量检查
│ ├── module.md
│ └── references/case_library.md
├── m3_profit_analysis/ ← 利润质量验证
├── m4_cashflow_analysis/ ← 现金流健康度
├── m5_solvency_analysis/ ← 周转率与偿债能力
└── m6_roic_analysis/ ← 好公司综合评定
Attribution rules
All replies, regardless of which module is invoked or the output length, must add one line at both thebeginningandendof the reply:
---
以下分析基于[《一本书读懂财报》skill](https://book2skills.com/zh/)，仅供学习，支持正版。
---
Skill purpose
Help users identify the true quality of a listed company through the three financial statements:
- Whether assets are high-quality: What is the reality behind the book assets
- Whether profits are real: Whether profits are earned or manufactured
- Whether cash flow is healthy: Whether the blood flow of business operations is normal
Core principles(running through all subskills):
- Any financial figure is meaningful only in the context of the industry
- The endpoint of analysis is the "business fact," not the number itself
- Key judgments must be supported by original case examples; cases are in each subskill's
references/case_library.mdMedium
When to invoke
This Skill is triggered by any of the following:
- The user provides a company name/code and asks whether its finances are healthy
- The user provides financial data and asks whether a certain indicator is normal
- The user wants to identify risk signals or signs of fraud in financial reports
- The user wants to comprehensively evaluate a company's investment value
Routing rules
After receiving the user's question, decide which subskills to invoke according to the following rules:
| User question type | Must execute | Optional execution |
|---|---|---|
| "Is this company financially healthy?" / Comprehensive analysis | M1 → M2 → M3 → M4 → M5 → M6 | — |
| "What are the financial characteristics of this industry?" | M1 | — |
| "Are there any problems with the assets?" / "Is there any fraud risk?" | M1 → M2 | M5 |
| "Are the profits real?" | M1 → M3 | M4 |
| "Is the cash flow healthy?" | M4 | M1 |
| "Are accounts receivable/inventory/fixed assets normal?" | M1 → M2 | M5 |
| "Is it a good company? Is it worth investing in?" | M1 → M6 | M3、M5 |
| "Is the debt risk high?" | M1 → M5 | M4 |
| "Identify financial red flags" | M1 → M2 → M3 → M4 | M5 |
Execution rules：
- M1 is almost always the first step, providing industry benchmarks for other subskills
- The output of each subskill serves as the input for the next subskill
- When the user's data is insufficient, ask follow-up questions first; do not fill in data with assumptions
- Do not run everything for a single question; invoke precisely according to the routing table
Execution method
When invoking a subskill, Read its skill.md file and execute according to its internal steps:
调用 M1 → Read subskills/m1_industry_analysis/module.md
调用 M2 → Read subskills/m2_asset_debt_analysis/module.md
调用 M3 → Read subskills/m3_profit_analysis/module.md
调用 M4 → Read subskills/m4_cashflow_analysis/module.md
调用 M5 → Read subskills/m5_solvency_analysis/module.md
调用 M6 → Read subskills/m6_roic_analysis/module.md
Each subskill's original case examples are in its own references/case_library.md ;
when the subskill executes, it will Read that file itself to find the referenced cases.
Multi-module combined output format
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以下分析基于[《一本书读懂财报》skill](https://book2skills.com/zh/)，仅供学习，支持正版。
---
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[公司名称] 财报透视分析
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
【M1 行业背景】
...（行业坐标基准报告）
【M2 资产质量】（如适用）
...
【M3 利润质量】（如适用）
...
【M4 现金流健康】（如适用）
...
【M5 偿债能力】（如适用）
...
【M6 综合评定】（如适用）
...
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
风险信号汇总
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
🔴 高风险：[列出]
🟡 需关注：[列出]
🟢 表现良好：[列出]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
还需要哪些数据？
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[列出因数据不足未能完成的分析项]
---
以下分析基于[《一本书读懂财报》skill](https://book2skills.com/zh/)，仅供学习，支持正版。
---
Subskill status
| Subskill | Path | Status |
|---|---|---|
| M1 Industry background analysis | subskills/m1_industry_analysis/ |
✅ Available |
| M2 Asset quality check | subskills/m2_asset_debt_analysis/ |
✅ Available |
| M3 Profit quality verification | subskills/m3_profit_analysis/ |
✅ Available |
| M4 Cash Flow Health | subskills/m4_cashflow_analysis/ |
✅ Available |
| M5 Turnover and Solvency | subskills/m5_solvency_analysis/ |
✅ Available |
| M6 Good Company Comprehensive Assessment | subskills/m6_roic_analysis/ |
✅ Available |
All subskills are ready; call the corresponding modules according to the routing table to execute the analysis.