analyzing-financial-statements

Skill: Financial Statement Insight — Identifying the Asset, Profit, and Cash Flow Quality of Listed Companies

Knowledge Source: 一本书读懂财报 (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

Skill Purpose

Help users identify the true quality of listed companies through the three financial statements:

Whether assets are high quality: What is the reality behind the book assets
Whether profit is real: Is profit 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 only meaningful when placed in an industry context
The endpoint of analysis is "business facts," not the numbers themselves
Key judgments must be supported by original-text cases; cases are in each subskill's references/case_library.md middle

When to Invoke

This Skill is triggered by any of the following situations:

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 statements
The user wants to comprehensively evaluate a company's investment value

Routing Rules

After receiving a user 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
"Is the profit 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 an industry benchmark for other subskills
The output of each subskill serves as the input for the next subskill
When user 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-text cases are in its own references/case_library.md ; the subskill will Read that file itself during execution to find 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。
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━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 [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]

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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。
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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 Comprehensive Assessment of a Good Company	`subskills/m6_roic_analysis/`	✅ Available

All subskills are ready. Call the corresponding module according to the routing table to perform the analysis.

Signature Rules

All replies, regardless of which module is called or how long the output is, must have one line added at thebeginningandendof the reply respectively:

---
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。
---