financial-report-reader

财报三表解读 — 同比环比 + 异常检测

对企业利润表、资产负债表、现金流量表进行结构化分析：自动计算同比（YoY）/ 环比（QoQ）变动，运行多维度异常检测规则（应收暴增、现金流背离利润、存货积压、毛利率突变等），输出可读报告。

能力概览

Quick Start

# 基本用法：分析 JSON 格式的财务数据
python scripts/analyze_financials.py data.json

# 输出 JSON 格式结果
python scripts/analyze_financials.py data.json --json

# 导出到文件
python scripts/analyze_financials.py data.json --output report.json

# 生成示例数据文件（用于测试）
python scripts/analyze_financials.py --sample > sample_data.json

# 自定义异常检测阈值
python scripts/analyze_financials.py data.json --ar-threshold 0.25 --ocf-ratio 0.4

输入数据格式

脚本接受 JSON 文件，格式如下：

{
  "company": "示例公司",
  "currency": "CNY",
  "unit": "万元",
  "periods": ["2023Q1","2023Q2","2023Q3","2023Q4","2024Q1","2024Q2","2024Q3","2024Q4"],
  "income_statement": {
    "revenue": [5000, 5200, 4800, 6000, 5500, 5800, 5100, 6500],
    "cost_of_revenue": [3000, 3100, 2900, 3500, 3400, 3600, 3200, 4100],
    "operating_income": [800, 850, 750, 1000, 780, 820, 700, 900],
    "net_income": [600, 650, 560, 780, 580, 620, 520, 680]
  },
  "balance_sheet": {
    "accounts_receivable": [2000, 2100, 2200, 2300, 2800, 3200, 3600, 4200],
    "inventory": [1000, 1050, 1100, 1200, 1100, 1150, 1200, 1300],
    "total_current_assets": [5000, 5200, 5400, 5800, 6000, 6500, 7000, 7500],
    "goodwill": [500, 500, 500, 500, 500, 500, 500, 500],
    "total_assets": [15000, 15500, 16000, 16500, 17000, 17500, 18000, 18500],
    "accounts_payable": [1500, 1600, 1550, 1700, 1650, 1750, 1700, 1800],
    "total_current_liabilities": [4000, 4200, 4100, 4500, 4300, 4600, 4500, 4900],
    "total_liabilities": [8000, 8200, 8400, 8600, 8800, 9000, 9200, 9500],
    "total_equity": [7000, 7300, 7600, 7900, 8200, 8500, 8800, 9000]
  },
  "cash_flow": {
    "operating_cash_flow": [700, 750, 620, 850, 300, 280, 250, 200],
    "investing_cash_flow": [-200, -180, -250, -300, -400, -350, -300, -280],
    "financing_cash_flow": [-100, -50, -80, -120, 200, 150, 100, 50],
    "capex": [180, 160, 230, 280, 380, 330, 280, 260]
  }
}