financial-statement

financial-statement is a skill for Claude Code, Codex from HKUDS/Vibe-Trading. It costs 46 tokens per session (2,931 once invoked), scanned A, original, MIT.

A framework for reading a company's income statement, balance sheet, and cash-flow statement together. It checks whether reported profits are supported by cash and looks for warning signs of misleading accounts.

In plain words
What is it for?
Use it to assess profit quality, break down the sources of return on equity, review debt and liquidity, and spot possible financial-reporting red flags.
Why use it?
Looking at one financial statement in isolation can hide debt, weak cash generation, rising receivables, or other problems. Connecting the three statements gives a clearer view of business health.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to assess profit quality, break down the sources of return on equity, review debt and liquidity, and spot possible financial-reporting red flags.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/hkuds/vibe-trading/financial-statement
About the project

Vibe-Trading is a personal trading agent that gives an AI system tools for market analysis, algorithmic trading, backtesting, and related workflows. It is for users who want an agent to research and evaluate trading strategies or manage simulated and other trading activities. The catalogue contains skills that expose these trading capabilities to compatible agents.

HKUDS/Vibe-Trading · 33,085 stars · on GitHub · vibetrading.wiki

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.

Any agent
npx skills add HKUDS/Vibe-Trading --skill financial-statement
Clone the repo
git clone --depth 1 https://github.com/HKUDS/Vibe-Trading

Made for: Claude Code, Codex.

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

README.md
[![agentmods](https://agentmods.dev/badge/skills/hkuds/vibe-trading/financial-statement/github.svg)](https://agentmods.dev/skills/hkuds/vibe-trading/financial-statement)
Your own site
<a href="https://agentmods.dev/skills/hkuds/vibe-trading/financial-statement"><img src="https://agentmods.dev/badge/skills/hkuds/vibe-trading/financial-statement/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for financial-statement

Your own site · 80×15
<a href="https://agentmods.dev/skills/hkuds/vibe-trading/financial-statement"><img src="https://agentmods.dev/badge/skills/hkuds/vibe-trading/financial-statement.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 46 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,931 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. ✓ AI security review Fable 5.1 · 6 Sept 2026 📄 Read the review Third-party audits
  • Snyk pass 7 Sept 2026
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
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 5.1 $0.00046 $0.02931
Opus 5 $0.00023 $0.01465
Sonnet 5 $0.00009 $0.00586
Haiku 4.5 $0.00005 $0.00293

Measured today against content hash af128fd5b59f, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-09, from the pricing page.

Security

Grade A, and why

financial-statement 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 today.

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.

Origin

Copies of this mod

1 near-identical copy found in the catalogue:

agent/src/skills/financial-statement/SKILL.md · 263 lines

How it starts

The opening of the file, as written. The whole thing — 263 lines — stays where its author put it; the contents beside it link to each section on GitHub.

财报三表解读

概述

从三张报表(利润表、资产负债表、现金流量表)的勾稽关系出发,深度分析企业盈利质量,识别财务造假信号,用杜邦分析分解盈利驱动因子。

三表核心框架

利润表(赚了多少)

营业收入
 - 营业成本               → 毛利润(毛利率 = 毛利/营收)
 - 销售费用 + 管理费用 + 研发费用  → 核心利润
 + 投资收益 + 公允价值变动        → 营业利润
 + 营业外收支               → 利润总额
 - 所得税                 → 净利润
 - 少数股东损益              → 归母净利润

关键比率

比率 公式 健康范围 警示
毛利率 毛利/营收 行业差异大 连续3季下滑
净利率 净利/营收 >10%优秀 <0%且无改善趋势
期间费用率 (销管研)/营收 <30% 逐年上升
扣非/归母 扣非净利/归母净利 >80% <50%依赖非经常

资产负债表(有什么家底)

资产 = 负债 + 所有者权益

资产端重点:
- 货币资金: 是否受限?存贷双高?
- 应收账款: 增速是否超过营收?
- 存货: 是否积压?跌价准备够不够?
- 商誉: 并购溢价,减值风险
- 在建工程: 是否长期不转固?

负债端重点:
- 有息负债: 短期借款+长期借款+应付债券
- 应付账款: 对上游议价权
- 预收/合同负债: 对下游议价权

关键比率

比率 公式 健康范围
资产负债率 负债/资产 40-60%(非金融)
流动比率 流动资产/流动负债 1.5-2.5
速动比率 (流动资产-存货)/流动负债 >1.0
有息负债率 有息负债/总资产 <30%

现金流量表(真正拿到多少现金)

经营活动现金流(CFO): 做生意赚的现金
投资活动现金流(CFI): 买卖资产花的现金
筹资活动现金流(CFF): 借钱/还钱/分红

黄金公式: 净利润 ≈ CFO(长期来看)

现金流质量矩阵

CFO CFI CFF 企业状态
+ - - 优秀(赚钱、投资、还债)
+ - + 扩张(赚钱、投资、借钱加速)
+ + - 稳健(赚钱、回收投资、还债)
- - + 危险(亏钱、还在投、靠借钱活)
- + + 困境(卖资产+借钱维持)
- + - 衰退(卖资产还债)

三表勾稽关系

核心勾稽

1. 利润表 → 资产负债表
   净利润 → 留存收益(未分配利润增加)
   应收增加 = 收入 - 实际收款
   存货增加 = 采购 - 已售成本

2. 利润表 → 现金流量表
   净利润 + 折旧 - 营运资本增加 ≈ 经营现金流
   如果差异大 → 盈利质量存疑

3. 资产负债表 → 现金流量表
   期末现金 = 期初现金 + CFO + CFI + CFF
   货币资金变动 = 三个现金流之和

勾稽验证公式

# 验证盈利质量
accrual_ratio = (net_income - cfo) / total_assets
# accrual_ratio > 10% → 应计利润占比高,盈利质量差

# 验证收入质量
receivable_growth = accounts_receivable.pct_change(fill_method=None)
revenue_growth = revenue.pct_change(fill_method=None)
# receivable_growth > revenue_growth → 收入质量恶化

# 验证资产负债表与现金流一致性
cash_change = cash_end - cash_begin
cf_total = cfo + cfi + cff
# abs(cash_change - cf_total) > 1 → 数据有问题

盈利质量分析

应计 vs 现金流

高质量盈利:
- CFO / 净利润 > 1.0(现金利润大于纸面利润)
- 应收账款增速 < 营收增速
- 经营现金流持续为正

低质量盈利:
- CFO / 净利润 < 0.5(大量利润没变成现金)
- 应收/营收比例持续上升
- 依赖一次性收益(投资收益、资产处置)

Read the full file on GitHub · 263 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. today Changed af128fd5b59f
  2. 10d ago First seen · 263 lines · 46 tokens per session scan A 2968f0345ba7

Subscribe to this mod's changes

financial-statement is a skill published in the GitHub repository HKUDS/Vibe-Trading (33,085 stars, last pushed today), licensed MIT. It adds 46 tokens to every session and 2,931 once invoked, about $0.0002 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 2026-08-30.

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