financial-statement-analysis

financial-statement-analysis is a skill for Claude Code, Codex from cbrock84/headcount. It costs 93 tokens per session (945 once invoked), scanned A, original, MIT.

A way to read income statements, balance sheets, and cash flow statements together to understand what changed, why it changed, and whether it is likely to continue.

In plain words
What is it for?
It is for comparing results with earlier periods or budgets, checking profitability and liquidity, benchmarking a business, and reviewing financial risks.
Why use it?
It reveals problems that one statement alone can hide, such as rising reported profit alongside falling cash from customers.

Skill for Claude CodeCodex

Part of the finance plugin — 13 skills shipped together

About the project

headcount is an organization of independently installable Claude Code plugins, each grouping skills for a department such as finance, security, or demand generation. Claude Code users install the departments they need and invoke their skills for specialized work; the catalogue entries are skills and related agent tooling from that organization.

cbrock84/headcount · 1,247 stars · on GitHub

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add skills/cbrock84/headcount/financial-statement-analysis
Any agent
npx skills add cbrock84/headcount --skill financial-statement-analysis
Clone the repo
git clone --depth 1 https://github.com/cbrock84/headcount

Made for: Claude Code, Codex.

Or install finance, the plugin that ships this one along with the rest of its 13 skills.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for financial-statement-analysis

README.md
[![agentmods](https://agentmods.dev/badge/skills/cbrock84/headcount/financial-statement-analysis.svg)](https://agentmods.dev/skills/cbrock84/headcount/financial-statement-analysis)
Your own site
<a href="https://agentmods.dev/skills/cbrock84/headcount/financial-statement-analysis"><img src="https://agentmods.dev/badge/skills/cbrock84/headcount/financial-statement-analysis.svg" alt="Measured on agentmods" height="20"></a>
Per session 93 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 945 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5 $0.00093 $0.00945
Opus 5 $0.00046 $0.00473
Sonnet 5 $0.00019 $0.00189
Haiku 4.5 $0.00009 $0.00094

Measured yesterday against content hash f0e89aaa66eb, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

financial-statement-analysis scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured yesterday.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

plugins/finance/skills/financial-statement-analysis/SKILL.md · 81 lines

How it starts

The opening of the file, as written. The whole thing — 81 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Financial statement analysis

The statements tell you what happened. Analysis tells you why, and whether it continues.

Read the three statements against each other

A single statement is almost never enough. The income statement reports profit, the cash flow statement reports cash, and the gap between them is usually the story.

  • Net income rising while operating cash flow falls is the signal worth chasing first. It means working capital is absorbing the growth, or revenue is being recognized ahead of collection.
  • The balance sheet is a point in time; the other two cover a period. Comparing a period figure to a point-in-time balance without averaging the balance overstates efficiency ratios.
  • Read the notes. Concentration of customers, debt maturities, commitments, related parties, and subsequent events routinely matter more than anything on the face of the statements.

Do fluctuation analysis before you compute a single ratio

Compare against the prior period and against budget. They answer different questions: prior period tells you what changed, budget tells you whether you understood your own business.

  • Set a threshold in both currency and percent. Percent alone sends you chasing large swings on small accounts; currency alone hides a small account that doubled.
  • Explain with a driver, not a restatement. "Revenue up 12%" is the observation, not the explanation. Volume, price, mix, timing, and one-off items are explanations.
  • Track how many variances you cannot explain. A close where three material movements have no owner is telling you something about the underlying records, not about performance.

Compute ratios against the question you actually have

  • Profitability — gross margin, operating margin, net margin, return on invested capital.
  • Liquidity — current and quick ratio, and the one that usually matters more in practice, days of cash on hand.
  • Leverage and solvency — debt to EBITDA, interest coverage, debt to equity.
  • Efficiency — days sales outstanding, days payable outstanding, days inventory outstanding, and the cash conversion cycle they combine into.

Read the full file on GitHub · 81 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. yesterday First seen · 81 lines · 93 tokens per session scan A f0e89aaa66eb

Subscribe to this mod's changes

financial-statement-analysis is a skill published in the GitHub repository cbrock84/headcount (1,247 stars, last pushed 2d ago), licensed MIT. It adds 93 tokens to every session and 945 once invoked, about $0.0005 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-09-03.

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