financials

Financials (Annual Report Extraction)

Extract structured financial data from Icelandic annual reports (ársreikningar) using AI-powered PDF parsing.

Overview

This skill combines:

1. skatturinn skill - Downloads annual report PDFs
2. Docling - IBM's PDF extraction with 97.9% table accuracy
3. Claude interpretation - Standardizes extracted data into structured format

Pipeline

Company kennitala
    ↓
skatturinn.py download (PDF)
    ↓
Docling (markdown + tables)
    ↓
Claude (structured JSON)
    ↓
Standardized financial data

Output Schema

interface CompanyFinancials {
  // Identification
  company_name: string;
  kennitala: string;
  fiscal_year: number;
  report_type: "full" | "hnappurinn" | "consolidated";

  // Income Statement (Rekstraryfirlit)
  income: {
    revenue: number;              // Rekstrartekjur
    operating_expenses: number;   // Rekstrargjöld
    ebitda: number;               // Afkoma fyrir afskriftir
    depreciation: number;         // Afskriftir
    ebit: number;                 // Afkoma fyrir fjármagnsliði
    financial_income: number;     // Fjármunatekjur
    financial_expenses: number;   // Fjármagnsgjöld
    profit_before_tax: number;    // Afkoma fyrir skatt
    income_tax: number;           // Tekjuskattur
    net_profit: number;           // Hagnaður/Tap ársins
  };

  // Balance Sheet (Efnahagsyfirlit)
  balance: {
    // Assets (Eignir)
    fixed_assets: number;         // Fastafjármunir
    current_assets: number;       // Veltufjármunir
    total_assets: number;         // Eignir samtals

    // Equity & Liabilities
    share_capital: number;        // Hlutafé
    retained_earnings: number;    // Óráðstafað eigið fé
    total_equity: number;         // Eigið fé samtals
    long_term_debt: number;       // Langtímaskuldir
    short_term_debt: number;      // Skammtímaskuldir
    total_liabilities: number;    // Skuldir samtals
  };

  // Cash Flow (if available)
  cashflow?: {
    operating: number;            // Handbært fé frá rekstri
    investing: number;            // Fjárfestingarhreyfingar
    financing: number;            // Fjármögnunarhreyfingar
    net_change: number;           // Breyting á handbæru fé
  };

  // Ownership (from skatturinn page or PDF)
  ownership: Array<{
    name: string;
    kennitala?: string;           // If company owner
    birth_year_month?: string;    // If individual (privacy)
    percentage: number;
    type: "direct" | "indirect";
  }>;

  // Corporate Structure
  parent_company?: {
    name: string;
    kennitala: string;
    ownership_pct: number;
  };

  subsidiaries: Array<{
    name: string;
    kennitala: string;
    ownership_pct: number;        // How much THIS company owns
    book_value?: number;          // Bókfært virði
    equity_method: boolean;       // Hlutdeildaraðferð (20-50% ownership)
  }>;

  associates: Array<{             // Hlutdeildarfélög (20-50% ownership)
    name: string;
    kennitala: string;
    ownership_pct: number;
    book_value?: number;
  }>;

  // Key Metrics (calculated)
  metrics: {
    equity_ratio: number;         // Eiginfjárhlutfall
    current_ratio?: number;       // Veltufjárhlutfall
    debt_to_equity?: number;      // Skuldir/Eigið fé
    profit_margin?: number;       // Hagnaðarhlutfall
  };

  // Notable Events
  events: Array<{
    type: "acquisition" | "investment" | "dividend" | "restructuring" | "other";
    description: string;
    amount?: number;
  }>;

  // Data Quality
  extraction: {
    source_pdf: string;
    extracted_at: string;
    confidence: "high" | "medium" | "low";
    notes: string[];
  };
}