analyzing-financial-statements

analyzing-financial-statements is a skill for Claude Code, Codex from simbajigege/book2skills. It costs 162 tokens per session (1,725 once invoked), scanned A, original, MIT.

A structured method for judging a public company’s financial health from its financial statements. It examines the quality of assets, profits, cash flow, debt repayment ability, business turnover, and return on invested capital.

In plain words
What is it for?
Use it to assess whether assets are sound, profits are genuine, cash flow is healthy, debt is manageable, or a company may be worth further investment research.
Why use it?
It helps distinguish business reality from figures that may look good on paper. It also puts financial numbers in the context of the company’s industry.

Skill for Claude CodeCodex

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

Good fit Use it to assess whether assets are sound, profits are genuine, cash flow is healthy, debt is manageable, or a company may be worth further investment research.

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Install with agentmods
npx agentmods add skills/simbajigege/book2skills/analyzing-financial-statements
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 simbajigege/book2skills --skill analyzing-financial-statements
Clone the repo
git clone --depth 1 https://github.com/simbajigege/book2skills

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 analyzing-financial-statements

README.md
[![agentmods](https://agentmods.dev/badge/skills/simbajigege/book2skills/analyzing-financial-statements/github.svg)](https://agentmods.dev/skills/simbajigege/book2skills/analyzing-financial-statements)
Your own site
<a href="https://agentmods.dev/skills/simbajigege/book2skills/analyzing-financial-statements"><img src="https://agentmods.dev/badge/skills/simbajigege/book2skills/analyzing-financial-statements/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 analyzing-financial-statements

Your own site · 80×15
<a href="https://agentmods.dev/skills/simbajigege/book2skills/analyzing-financial-statements"><img src="https://agentmods.dev/badge/skills/simbajigege/book2skills/analyzing-financial-statements.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 162 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 1,725 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. Third-party audits
  • 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 $0.00162 $0.01725
Opus 5 $0.00081 $0.00863
Sonnet 5 $0.00032 $0.00345
Haiku 4.5 $0.00016 $0.00172

Measured 11d ago against content hash ae13c009ac56, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-11, from the pricing page.

Security

Grade A, and why

analyzing-financial-statements 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 11d ago.

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.

skills/analyzing-financial-statements/SKILL.md · 180 lines

How it starts

The opening of the file, as written. The whole thing — 180 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Skill: 财报透视——识别上市公司资产、利润、现金流质量

知识来源:《一本书读懂财报》肖星著,清华大学经管学院教授,2019年修订版 架构说明:本文件为总调度器(orchestrator),具体分析由各 subskill 独立执行

SKILL.md(总调度器,你在这里)
└── subskills/
    ├── m1_industry_analysis/         ← 行业背景分析
    │   ├── module.md
    │   └── references/case_library.md
    ├── m2_asset_debt_analysis/       ← 资产质量检查
    │   ├── module.md
    │   └── references/case_library.md
    ├── m3_profit_analysis/           ← 利润质量验证
    ├── m4_cashflow_analysis/         ← 现金流健康度
    ├── m5_solvency_analysis/         ← 周转率与偿债能力
    └── m6_roic_analysis/             ← 好公司综合评定

Skill 目的

帮助用户通过三张财务报表识别上市公司的真实质量:

  • 资产是否优质:账面资产背后的现实是什么
  • 利润是否真实:利润是赚来的还是做出来的
  • 现金流是否健康:企业经营的血液流动是否正常

核心原则(贯穿所有 subskill):

  • 任何财务数字必须放在行业背景下才有意义
  • 分析的终点是"经营事实",不是数字本身
  • 关键判断必须用原文案例佐证,案例在各 subskill 的 references/case_library.md

调用时机

以下任一情况触发本 Skill:

  • 用户提供公司名称/代码,询问财务是否健康
  • 用户提供财务数据,询问某项指标是否正常
  • 用户想识别财报中的风险信号或造假迹象
  • 用户想综合评估某家公司的投资价值

路由规则

收到用户问题后,按以下规则决定调用哪些 subskill:

用户问题类型 必须执行 可选执行
"这家公司财务健康吗?" / 综合分析 M1 → M2 → M3 → M4 → M5 → M6
"这个行业财务特征是什么?" M1
"资产有没有问题?" / "有无造假风险?" M1 → M2 M5
"利润是真实的吗?" M1 → M3 M4
"现金流健康吗?" M4 M1
"应收账款/存货/固定资产正不正常?" M1 → M2 M5
"是好公司吗?值得投资吗?" M1 → M6 M3、M5
"债务风险大吗?" M1 → M5 M4
"识别财务红旗" M1 → M2 → M3 → M4 M5

执行规则

  1. M1 几乎总是第一步,为其他 subskill 提供行业基准
  2. 每个 subskill 的输出作为下一个 subskill 的输入
  3. 用户数据不足时先追问,不用假设填充数据
  4. 单一问题不全跑,按路由表精确调用

执行方式

调用某个 subskill 时,Read 其 skill.md 文件,按内部步骤执行:

调用 M1 → Read subskills/m1_industry_analysis/module.md
调用 M2 → Read subskills/m2_asset_debt_analysis/module.md
调用 M3 → Read subskills/m3_profit_analysis/module.md
调用 M4 → Read subskills/m4_cashflow_analysis/module.md
调用 M5 → Read subskills/m5_solvency_analysis/module.md
调用 M6 → Read subskills/m6_roic_analysis/module.md

各 subskill 的原文案例在其自己的 references/case_library.md 中, subskill 执行时会自行 Read 该文件查找引用案例。


多模块联合输出格式

Read the full file on GitHub · 180 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. 11d ago First seen · 180 lines · 162 tokens per session scan A ae13c009ac56

Subscribe to this mod's changes

analyzing-financial-statements is a skill published in the GitHub repository simbajigege/book2skills (162 stars, last pushed 16d ago), licensed MIT. It adds 162 tokens to every session and 1,725 once invoked, about $0.0008 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.