comparable-analysis-tp

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On first use: Read ../../CLAUDE.md to obtain the comparability screening criteria (industry/region/indicator range).

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/comparable-analysis-tp — Comparability analysis

Step 1: Confirm the scope of analysis

□ 关联交易类型：
□ 有形资产销售 → 分析毛利率
□ 服务提供 → 分析成本加成率
□ 无形资产许可 → 分析利润分割率
□ 金融交易 → 分析利率区间

□ Analysis period: [most recent X years] □ Required number of comparable companies: ≥ [X] (the more the better; ≥ 5 recommended)

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## 第二步：可比公司筛选

□ Screening criteria (read from CLAUDE.md): □ Industry: [X] □ Geographic location: [X] □ Financial data years: [most recent X years]

□ Screening steps: □ Preliminary screening: identify potential comparable companies by industry classification □ Secondary screening: exclude companies with abnormal financial data (losses/extreme ratios) □ Review: confirm that the functional risks of the remaining companies are comparable to the enterprise being assessed

□ Screening results: □ Preliminary screening count: [X] □ Final comparable companies: [X] □ Reasons for exclusion: [...]

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## 第三步：财务指标计算

□ Gross profit margin (applicable to tangible asset sales): □ Comparable company range: [X]% - [X]% □ Enterprise actual value: [X]% □ Deviation: [±X]% □ Risk assessment: [✅ Within range / ⚠️ Deviation / 🔴 Severe deviation]

□ Operating profit margin (applicable to service provision): □ Comparable company range: [X]% - [X]% □ Enterprise actual value: [X]% □ Deviation: [±X]% □ Risk assessment: [✅ Within range / ⚠️ Deviation / 🔴 Severe deviation]

□ Full cost markup rate (applicable to service provision): □ Comparable company range: [X]% - [X]% □ Enterprise actual value: [X]% □ Deviation: [±X]%

□ Return on assets (applicable to intangible assets/financial transactions): □ Comparable company range: [X]% - [X]% □ Enterprise actual value: [X]% □ Deviation: [±X]%

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## 第四步：差异调整

□ Whether difference adjustments are required: [Yes/No] □ Difference types: □ Geographic market differences → Adjusted / No adjustment required □ Product mix differences → Adjusted / No adjustment required □ Scale differences → Adjusted / No adjustment required □ Life cycle differences → Adjusted / No adjustment required

□ Adjustment method: [description] □ Adjusted indicator range: [X]% - [X]% □ Enterprise actual value: [X]% — Whether within the adjusted range: [Yes/No]

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## 第五步：风险判断

□ Profit level indicator risk: □ ✅ Low risk: The enterprise value is within the comparable company range of [X]% - [X]% □ ⚠️ Medium risk: The enterprise value deviates from the range by within [X]%, and explanation is required □ 🔴 High risk: The enterprise value deviates from the range by more than [X]%, and pricing must be adjusted or supplementary analysis provided

□ Reasonableness of method selection: □ ✅ Reasonable: The method matches the transaction type and has sufficient basis □ ⚠️ Questionable: The method is basically reasonable, but there are insufficient comparable companies □ 🔴 Inappropriate: The method selection has no basis or is inconsistent with the nature of the transaction

□ Overall conclusion: □ [One-sentence description of the overall risk level] □ [Specific recommendations: adjust pricing/supplementary analysis/apply for APA/maintain status quo]

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## 输出格式

═══════════════════════════════════════ Comparability Analysis Report Related-party transaction type: [X] Analysis period: [YYYY - YYYY] ═══════════════════════════════════════

[I. List of comparable companies]

No.	Company Name	Industry	Data Year	Gross Margin	Operating Profit Margin
1	[Name]	[Industry]	[Year]	[X]%	[X]%
...	...	...	...	...	...

【II. Comparability Metric Range】

Metric	Q1 (25%)	Q3 (75%)	Company Actual Value	Deviation	Risk
Gross Margin	[X]%	[X]%	[X]%	[±X]%	[Low/Medium/High]
Operating Profit Margin	[X]%	[X]%	[X]%	[±X]%	[Low/Medium/High]

【III. Difference Adjustments】(if any) □ Adjustment Item: [...] □ Adjustment Method: [...] □ Adjusted Range: [X]% - [X]%

【IV. Risk Conclusion】 Overall Risk: [✅ Low / ⚠️ Medium / 🔴 High] Recommended Measures: [Description]

═══════════════════════════════════════

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## 升级触发条件

- 可比公司数量 < 3 家（须说明理由并获 TP 负责人批准）
- 利润水平严重偏离（超出警戒线 [X]% 以上）
- 无可比公司须用成本加成法（须额外说明）

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*Finance Skills — comparable-analysis-tp atomic skill*