t1k-finance

name	t1k:finance
description	CFO-grade finance skill for investor updates, board decks, P&L, runway/burn, unit economics (LTV/CAC/ROAS), client concentration (HHI), cohort retention, FX, and finance modeling.
keywords	["finance","cfo","investor report","investor update","monthly finance","board deck","p&l","pnl","profit and loss","runway","burn","cash flow","unit economics","ltv","cac","roas","client concentration","hhi","revenue concentration","cohort retention","mrr","nrr","churn","arpu","rule of 40","burn multiple","fx rate","currency conversion","financial model","kpi dashboard"]
argument-hint	[audience: investor|internal|board] [topic?]
effort	medium
version	0.21.2
origin	theonekit-core
repository	The1Studio/theonekit-core
module	t1k-finance
protected	true

TheOneKit Finance — CFO-Grade Reporting

A knowledge-base skill for generating finance reports tailored to audience (investor / internal ops / board / founders) from raw monthly P&L + client + headcount data. Covers services firms, SaaS/product businesses, and ad-arbitrage (UA) in one unified framework — most real studios and ops-heavy startups are hybrids.

Skill Scope

IS: Framework, methodology, KPI definitions, chart patterns, data-model patterns, worked examples, audience-aware templates. A CFO-grade reasoning toolkit.

IS NOT: A replacement for a licensed accountant/auditor. Does not generate tax filings, audit opinions, or compliance sign-off. All output is review input, not final authority. See charter.md for full boundaries.

When to activate

User asks about…	Primary reference(s)
"investor update", "investor email", "monthly investor report"	references/audiences.md → templates/investor-monthly.md
"board deck", "quarterly board report", "board metrics"	references/audiences.md → templates/board-quarterly.md
"monthly ops", "variance to plan", "internal finance review"	references/audiences.md → templates/ops-monthly-variance.md
"runway", "burn", "cash position", "default-alive test"	references/cash-runway.md
"unit economics", "LTV", "CAC", "payback", "Rule of 40", "burn multiple"	references/unit-economics.md
"client concentration", "HHI", "revenue concentration", "top client risk"	references/client-concentration.md
"client retention", "cohort", "churn vs pause", "new vs existing client"	references/client-concentration.md
"ROAS", "CPI", "cohort ROAS", "UA payback", "ad arbitrage"	references/unit-economics.md → UA section
"P&L", "income statement", "gross margin", "OpEx", "COGS"	references/p-and-l.md
"multi-currency", "FX rate", "USD/VND", "currency conversion"	references/multi-currency-fx.md
"how to structure finance YAML", "data model", "period rollup"	references/data-modeling.md
"waterfall chart", "stacked bar", "cohort heatmap", "accessibility"	references/visualization.md
"vanity metric", "non-GAAP reconciliation", "finance report mistake"	references/gotchas.md
"services KPI", "utilization", "revenue per head", "billable rate"	references/unit-economics.md → Services section

Process (always)

1. Identify audience. If not stated, ask via AskUserQuestion: investor / internal / board / founders.
2. Load references/first-principles.md — anchor every analysis in accrual vs cash, matching, conservatism, entity.
3. Load references/audiences.md — get the audience-specific section checklist + top KPIs + commentary style + cadence.
4. Route to domain references per the table above.
5. Check references/gotchas.md for the 10 anti-patterns BEFORE drafting output. Currency mix-ups and double-counting are the most common.
6. Draft the report/analysis, then self-review against gotchas + data-validation checklist.
7. Flag uncertainty explicitly — if data has gaps or assumptions, say so in the output.

Core methodology (one-paragraph summary)

Every finance output starts with one question: "Who is reading this, and what decision must they make?" Investors decide funding/valuation → narrative + trajectory + unit economics. Internal ops decide resource allocation → variance + utilization + margin. Board decides strategy + risk → concentration + runway + scenario. Founders decide priorities → simple dashboards + red flags. The data is the same; the framing differs. Use one monthly SSOT table and re-project per audience.

Activation fragments

This skill registers t1k-finance in the theonekit-core activation fragment. Keywords (see YAML frontmatter above) auto-activate this skill whenever finance/investor/board/CFO language appears in the user prompt.

Security & output discipline

• Never expose raw payroll data by individual without the user explicitly requesting it (privacy).
• Always label currency per number. Mixing USD and VND without unit labels is the #1 gotcha.
• Always separate one-time items from recurring base revenue. Show both.
• Never retroactively revalue historical transactions with today's FX rate. Use frozen FX at transaction date.
• Never claim compliance/audit authority — output is decision-support, not sign-off.