finance-report

name

finance-report

description

Generate comprehensive financial report analysis in markdown format. Use when user needs to analyze a company's financial report and create a financial analysis report based on annual report files (PDF) and reference materials in current folder. The report includes financial performance analysis, revenue and profit trends, segment analysis, cash flow analysis, balance sheet health, risk factors, and management outlook. Unlike investment reports which focus on valuation, this skill focuses on interpreting and analyzing the financial report itself.

Financial Report Analysis

Generate comprehensive financial report analysis from a company's annual report (10-K/Form 20-F) and financial statements.

Workflow

1. Identify report - Search current folder for financial report files (PDF, typically 10-K, 20-F, or annual reports)
2. Extract company information - Read the financial report to extract:
   • Company name and ticker
   • Report period
   • Currency
3. Analyze financial statements - Extract and analyze data from:
   • Income statement (statement of operations)
   • Balance sheet
   • Cash flow statement
   • Notes to financial statements
4. Generate and save analysis report - Create markdown report content, then use Write tool to save as {ticker}_financial_analysis.md in the current working directory. IMPORTANT: Always use the full absolute path for the file location. Use pwd command to get current working directory and construct the absolute path: {absolute_path}/{ticker}_financial_analysis.md

Report Structure

Executive Summary

Brief overview of the company's financial performance during the reporting period, highlighting key metrics and trends.

1. Company Overview

• Company name and ticker
• Business description
• Report period and currency

2. Revenue Analysis

• Total revenue and year-over-year growth
• Revenue trends over recent years
• Segment-wise revenue breakdown
• Geographic revenue distribution
• Factors affecting revenue

3. Profitability Analysis

• Gross profit and gross margin trends
• Operating income and operating margin
• Net income and net margin
• Earnings per share (EPS) trends
• Key drivers of profitability changes

4. Expense Analysis

• Cost of goods sold (COGS) trends
• Operating expenses breakdown (R&D, SG&A, etc.)
• Expense as percentage of revenue
• Significant expense items

5. Cash Flow Analysis

• Operating cash flow and trends
• Investing cash flow (capital expenditures, acquisitions)
• Financing cash flow (debt, equity, dividends)
• Free cash flow calculation
• Cash position and liquidity

6. Balance Sheet Analysis

6.1 Asset Structure Analysis

• Total assets composition
• Current assets and non-current assets
• Major asset items analysis

6.2 Detailed Liabilities Analysis

Liabilities Composition Table:

Liability Item	Amount	% of Total Liabilities	Nature
Interest-Bearing Debt (Short-term)			Interest-Bearing/Short-term
Interest-Bearing Debt (Long-term)			Interest-Bearing/Long-term
Non-Interest Bearing Liabilities (Short-term)			Non-Interest Bearing/Short-term
Non-Interest Bearing Liabilities (Long-term)			Non-Interest Bearing/Long-term
Total

Interest-Bearing Debt Analysis:

• Short-term interest-bearing debt: short-term borrowings, commercial paper, current portion of non-current liabilities (interest-bearing portion), etc.
• Long-term interest-bearing debt: long-term borrowings, bonds payable, lease liabilities, etc.
• Total interest-bearing debt and interest rates
• Maturity structure of interest-bearing debt

Non-Interest Bearing Liabilities Analysis:

• Short-term non-interest bearing liabilities: accounts payable, deferred revenue, other payables, etc.
• Long-term non-interest bearing liabilities: deferred income, other non-current liabilities, etc.
• Operating liabilities percentage analysis

6.3 Liquidity and Working Capital

• Current assets and current liabilities
• Working capital position
• Current ratio and quick ratio

6.4 Equity Structure

• Shareholders' equity composition
• Debt-to-equity ratio analysis

7. Segment and Product Performance

• Business segment performance
• Product/service revenue breakdown
• Regional performance

8. Risk Factors and Challenges

• Key risks mentioned in the report
• Regulatory or market risks
• Competitive landscape

9. Management Discussion and Outlook

• Management's commentary on performance
• Future outlook and guidance
• Strategic initiatives

10. Key Financial Metrics Table

Table of key financial metrics for the current year:

Metric	Current Year	Prior Year	Change
Revenue
Gross Profit
Gross Margin (%)
Operating Income
Operating Margin (%)
Net Income
Net Margin (%)
EPS
Operating Cash Flow
Free Cash Flow
Total Assets
Total Liabilities
Interest-Bearing Debt (Total)
Interest-Bearing Debt (Short-term)
Interest-Bearing Debt (Long-term)
Non-Interest Bearing Liabilities
Debt-to-Equity Ratio
Current Ratio

Important Notes

• Read the financial report PDF directly to extract data
• Focus on factual analysis rather than investment recommendations
• Include specific numbers from the financial statements
• Note any significant changes year-over-year
• Report should be written in English
• Report should be saved as {ticker}_financial_analysis.md in the current folder using the ABSOLUTE path. Always construct full path: {absolute_working_directory}/{ticker}_financial_analysis.md
• Cite the source document for all data points: [Source: Financial Report Filename]