earnings-quality

earnings-quality is a skill for Claude Code from Travisun/Opptrix. It costs 75 tokens per session (976 once invoked), scanned A, original, Apache-2.0.

An earnings-quality analysis checks whether reported profit is supported by operating cash flow and whether accounting items suggest weaker or less sustainable results. It examines items such as accruals, receivables, inventory, capitalised costs, and one-off events.

In plain words
What is it for?
Use it to compare profit with cash flow, review working-capital pressure, assess non-recurring items, and create a list of issues to verify.
Why use it?
It helps separate cash-backed business performance from profit changes that need further checking. Possible warning signs are treated as questions, not proof of fraud.

Skill for Claude Code

Written for Claude Code: allowed-tools in frontmatter.

Good fit Use it to compare profit with cash flow, review working-capital pressure, assess…

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Install with agentmods
npx agentmods add skills/travisun/opptrix/earnings-quality
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 Travisun/Opptrix --skill earnings-quality
Clone the repo
git clone --depth 1 https://github.com/Travisun/Opptrix

Made for: Claude Code.

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 earnings-quality

README.md
[![agentmods](https://agentmods.dev/badge/skills/travisun/opptrix/earnings-quality.svg)](https://agentmods.dev/skills/travisun/opptrix/earnings-quality)
Your own site
<a href="https://agentmods.dev/skills/travisun/opptrix/earnings-quality"><img src="https://agentmods.dev/badge/skills/travisun/opptrix/earnings-quality.svg" alt="Measured on agentmods" height="20"></a>
Per session 75 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 976 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.
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 $0.00075 $0.00976
Opus 5 $0.00037 $0.00488
Sonnet 5 $0.00015 $0.00195
Haiku 4.5 $0.00007 $0.00098

Measured 7d ago against content hash 626cf2637f4f, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-06, from the pricing page.

Security

Grade A, and why

earnings-quality 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 7d 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.

packages/agent-skills/builtin/earnings-quality/SKILL.md · 69 lines

What it actually says

盈利质量

何时使用

用户要评估 会计利润的质量与可持续性(现金流匹配、应计、费用资本化线索、一次性项目等),而非只要报告期速读亮点。边界:vs @skill:earnings-quick-read——速读给关键数字变化;本技能给 质量框架与红旗清单。三表完整预测模型用 @skill:financial-model

分析架构(投研方法)

  • 问题/假设:利润增长是否由经营现金支撑?是否存在质量红旗需跟踪?
  • 证据清单:三表、财务指标、概况中的业务描述
  • 多维交叉验证:净利润 vs 经营现金流;应收/存货 vs 收入;非经常性 vs 扣非(若可得)
  • 结论与不确定:比率与科目为事实;「操纵嫌疑」仅为待查推断,不做造假实锤
  • 风险与缺口:缺指标、跨市场科目名差异
  • 事实 | 假设 | 推断 分栏强制

数据维度

维度 取数方向 缺失时
标的与报告期 ask_user / 用户指定 先确认
财务摘要 get_instrument_financials 质量结论降级
三表 income / balance / cash_flow 工具 缺表现省略对应检验
指标 get_instrument_financial_indicators 用原始科目手算并说明
概况 get_instrument_profile 不做强行行业对比
交付 list_web_vendorcreate_web 用户只要口头要点时可跳过

步骤

  1. 确认标的与报告期
  2. 取数:财务摘要、三表、get_instrument_financial_indicators
  3. 质量体检:现金转化、应计粗估、营运资本压力、一次性项目(若可识别)。
  4. 红旗清单:仅列「待核实」项,禁止实锤造假。
  5. 交付网页(默认)list_web_vendorcreate_web;已有则 read_web / update_web

网页报告建议目录

  1. 标的、报告期与时效
  2. 利润与经营现金流对照
  3. 关键质量指标表
  4. 营运资本与应计线索
  5. 红旗 / 待核实清单(推断)
  6. 事实 | 假设 | 推断分栏
  7. 风险与数据缺口
  8. 免责声明(无买卖建议;非审计结论;不做造假实锤)

禁止

  • 荐股;指控财务造假并写成既定事实
  • 编造指标
  • 禁止无交付就结束(默认须有 web 产物,除非用户明确只要口头要点)
  • 与速读技能混淆:只列同比不做质量框架
  • assumption / not-feasible 须诚实降级
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. 7d ago First seen · 69 lines · 75 tokens per session scan A 626cf2637f4f

Subscribe to this mod's changes

earnings-quality is a skill published in the GitHub repository Travisun/Opptrix (230 stars, last pushed today), licensed Apache-2.0. It adds 75 tokens to every session and 976 once invoked, about $0.0004 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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