financial-reporting

name	financial-reporting
description	Generate standard financial reports including P&L, balance sheet, and cash flow statements. Use when creating monthly/quarterly/annual reports, comparing periods, or exporting financial data. Supports GAAP and custom report formats.

Financial Reporting Skill

Purpose

Generates accurate, comprehensive financial reports from transaction data, following GAAP principles and customizable to tenant requirements.

Triggers

• User requests financial report
• Scheduled report generation (monthly, quarterly)
• Board meeting preparation
• Tax filing requirements

Capabilities

1. Profit & Loss Statement - Revenue, expenses, net income
2. Balance Sheet - Assets, liabilities, equity
3. Cash Flow Statement - Operating, investing, financing activities
4. AP/AR Aging Reports - Aging buckets for payables/receivables
5. Custom Reports - Ad-hoc queries and analysis
6. Comparative Reports - Period-over-period, budget vs actual
7. Export - PDF, Excel, CSV formats

Instructions

Profit & Loss Statement

-- Revenue
SELECT 
    COALESCE(SUM(amount), 0) as total_revenue
FROM transactions
WHERE tenant_id = $1
AND date BETWEEN $2 AND $3
AND category = 'income';

-- Expenses by subcategory
SELECT 
    subcategory,
    COALESCE(SUM(ABS(amount)), 0) as total
FROM transactions
WHERE tenant_id = $1
AND date BETWEEN $2 AND $3
AND category = 'expense'
GROUP BY subcategory
ORDER BY total DESC;

-- Net Income = Revenue - Expenses

Report structure:

PROFIT & LOSS STATEMENT
For the period: Jan 1, 2026 - Jan 31, 2026

REVENUE
  Service Revenue                    $50,000.00
  Product Sales                      $30,000.00
  Total Revenue                      $80,000.00

EXPENSES
  Salaries & Wages                   $35,000.00
  Rent                               $5,000.00
  Software & Subscriptions           $2,500.00
  Marketing                          $3,000.00
  Utilities                          $500.00
  Total Expenses                     $46,000.00

NET INCOME                           $34,000.00

Balance Sheet

-- Assets
SELECT type, COALESCE(SUM(balance), 0) as total
FROM accounts
WHERE tenant_id = $1
AND type IN ('checking', 'savings', 'investment')
GROUP BY type;

-- Liabilities
SELECT type, COALESCE(SUM(ABS(balance)), 0) as total
FROM accounts
WHERE tenant_id = $1
AND type IN ('credit_card', 'loan')
GROUP BY type;

-- Equity = Assets - Liabilities

Report structure:

BALANCE SHEET
As of: Jan 31, 2026

ASSETS
  Current Assets
    Checking Account                 $50,000.00
    Savings Account                  $100,000.00
  Total Current Assets               $150,000.00

  Long-Term Assets
    Investment Account               $50,000.00
  Total Long-Term Assets             $50,000.00

TOTAL ASSETS                         $200,000.00

LIABILITIES
  Current Liabilities
    Credit Card                      $2,500.00
  Total Current Liabilities          $2,500.00

TOTAL LIABILITIES                    $2,500.00

EQUITY
  Retained Earnings                  $197,500.00

TOTAL LIABILITIES & EQUITY           $200,000.00

Cash Flow Statement

Categorize transactions:

• Operating Activities - Day-to-day operations (income, expense)
• Investing Activities - Asset purchases, sales
• Financing Activities - Loans, equity

AP/AR Aging Report

Bucket by days outstanding:

-- AP Aging
SELECT 
    CASE
        WHEN CURRENT_DATE - due_date < 0 THEN 'Current'
        WHEN CURRENT_DATE - due_date BETWEEN 0 AND 30 THEN '1-30 days'
        WHEN CURRENT_DATE - due_date BETWEEN 31 AND 60 THEN '31-60 days'
        WHEN CURRENT_DATE - due_date BETWEEN 61 AND 90 THEN '61-90 days'
        ELSE '90+ days'
    END as bucket,
    COUNT(*) as count,
    SUM(amount) as total
FROM invoices
WHERE tenant_id = $1
AND status IN ('pending_approval', 'approved')
GROUP BY bucket;

Custom Reports

Support ad-hoc queries:

• Expenses by vendor (top 10)
• Revenue by customer
• Monthly trend analysis
• Department budget vs actual

Export Formats

PDF

• Professional formatting
• Company logo and header
• Page numbers, date generated

Excel

• Multiple sheets (P&L, Balance Sheet, Cash Flow)
• Formulas preserved
• Charts included

CSV

• One sheet per file
• Headers included
• UTF-8 encoding

Data Accuracy

• Use BigInt for all amounts (cents)
• Round only for display, never in calculations
• Verify totals and subtotals
• Cross-check balance sheet (Assets = Liabilities + Equity)
• Validate date ranges

Integration Points

• data-aggregator (Reporting worker) - Aggregate financial data
• report-formatter (Reporting worker) - Format reports
• export-handler (Reporting worker) - Export to formats
• audit-trail - Log all report generations

Models

• Data Aggregation: SQL queries (deterministic)
• Custom Report Analysis: Claude Sonnet 4
• Chart Generation: Gemini 2.0 Flash

Security

• Enforce tenant_id filter on all queries
• Verify user has permission to view financial data
• Redact sensitive fields if exporting for external use
• Log report generation to audit_log

---

Invoke this skill when generating any financial report, from standard statements to custom analysis.