financial-analysis-summary

name	financial-analysis-summary
title	Financial Analysis Summary
description	Generates structured summaries of financial analyses for commercial litigation. Use when summarizing expert financial reports, economic damages analyses, lost profits calculations, business valuations, or financial dispute evidence for litigation support.
author	CaseMark
author_url	https://github.com/CaseMark/skills/tree/main/skills/legal/financial-analysis-summary
license	Apache-2.0
version	0.1.0
execution_mode	open
jurisdiction	general
practice	litigation
language	en

Financial Analysis Summary

Distills forensic accounting reports, economic damage studies, and expert financial findings into structured litigation summaries.

Prerequisites

• Source analysis — expert reports, forensic accounting workpapers, or damage studies
• Financial records — statements, tax returns, transaction ledgers relied upon by the expert
• Case context — dispute type, relevant time period, jurisdiction, intended use (settlement, trial, appellate)

Quick Start

1. Identify the dispute type and damage theory
2. Extract principal conclusions and dollar figures from the expert report
3. Map each conclusion to its methodology and supporting evidence
4. Build the summary following the output structure below
5. Calibrate tone to the target audience (jury, judge, opposing counsel)

Output Structure

1. Executive Overview

Table with: nature of dispute, examination time period, principal conclusions (top-line damages or valuation range), expert name/credentials/scope.

2. Methodology

For each analytical approach, document:

• Method name and plain-language explanation
• Why selected for this case
• Applicable standards (GAAP, AICPA, ASA, NACVA)
• Key assumptions and inputs

Reference by claim type:

Claim Type	Typical Methods
Lost profits	Before-and-after, yardstick, sales projection
Business valuation	DCF, market multiples, asset-based
Economic damages	But-for analysis, mitigation offset
Fraud/disgorgement	Tracing, net equity analysis

3. Key Financial Findings

Present in causal sequence:

1. Wrongful act — financial impact chain
2. Quantification — calculations with stated assumptions
3. Supporting evidence — source documents, corroborating data
4. Damage period — start/end dates with rationale
5. Total damages/valuation — breakdown by component

Use tabular format: damage component, amount, method, period.

4. Data Sources & Limitations

• List each source with reliability assessment