Financial Statement Ratio Analyst
Calculate and interpret core financial ratios from statements to assess company performance and investment value.
The code appears limited to local calculations, with no observed network access, credential handling, file writes, or destructive actions, so permission risk is relatively low. However, it provides no guidance for sensitive financial data, user confirmation, data-flow disclosure, rollback, or investment-decision disclaimers; industry benchmarks and valuation interpretations may influence financial judgment, so points are deducted.
The input structure, main calculation paths, and division-by-zero handling are readable and explicit. However, there are no skill-specific tests or robust abnormal-input diagnostics; defaulting missing fields to zero can conceal data defects, Excel input and the claimed complete output are not implemented, and several metric definitions and edge cases are insufficiently handled. Under static calibration, the score is capped at 10.
The intended scenarios, input types, ratio categories, and examples are reasonably clear. However, the SKILL.md claims CSV, JSON, text, and Excel support while the supplied code accepts only an already parsed dictionary; trigger conditions, non-fit boundaries, accounting-convention limits, and Chinese-language output are unspecified. Industry benchmark coverage is also limited, so points are deducted.
The documentation has basic sections for capabilities, usage, inputs, outputs, examples, and limitations; repository context supplies an MIT license, version metadata, and Anthropic provenance. It lacks installation guidance, script invocation details, stable parameter contracts, troubleshooting, changelog, and explicit maintenance ownership, and the claimed Excel report has no corresponding implementation.
The implementation covers many common financial ratios, basic interpretations, trend analysis, and summaries, giving it direct value for the core calculation task. However, industry interpretation covers only a subset of ratios, the promised Excel result is absent, and missing or negative values can be misleading; outputs require substantial manual review. Under static calibration, the score is capped at 7.
The committed Python source makes the calculation logic auditable, and the sample data plus main entry point provide limited static review material. However, there is no skill-specific test suite, CI coverage, benchmark provenance, or third-party execution evidence, so key-path correctness cannot be established. Under static calibration, the score is capped at 5.
- Do not treat the results as investment advice; verify accounting conventions, periods, currencies, units, and industry comparability.
- The implementation does not actually parse CSV, text, or Excel inputs, and it does not generate the Excel report promised by the documentation.
- Missing fields and zero denominators default to 0, which can confuse missing data with actual performance; negative earnings, negative equity, negative growth, and outliers require separate validation.
- The industry benchmarks are simplified constants embedded in the code, with no source or update date.
- Chinese-language output and mainland-China network compatibility are not documented; the core calculations do not depend on an external service, but end-to-end availability is unverified.
What it does & when to use it
This skill calculates key ratios and per-share metrics from income statements, balance sheets, and cash flow data. It covers profitability, liquidity, leverage, efficiency, and valuation analysis. Inputs may be supplied as CSV, JSON, text descriptions, or Excel files. Outputs can include calculated values, industry benchmark comparisons when available, multi-period trend analysis, interpretations, insights, and a formatted Excel report.
Reads supplied financial statement data and calculates ROE, ROA, gross margin, operating margin, net margin, current ratio, quick ratio, cash ratio, debt-to-equity, interest coverage, debt service coverage, asset turnover, inventory turnover, receivables turnover, P/E, P/B, P/S, EV/EBITDA, PEG, EPS, book value per share, and dividend per share; when available, it adds industry benchmark comparisons and multi-period trend analysis, then produces an Excel report with formatted results.
- An investor receives a company's financial statements and wants a quick set of core financial ratios.
- An analyst compares multiple reporting periods to identify profitability, liquidity, or leverage trends.
- A researcher uses share price and earnings per share to calculate valuation measures such as P/E.
- A finance team evaluates a company's liquidity position from balance-sheet data.
- A user converts CSV, JSON, text, or Excel financial data into a structured ratio analysis report.
Pros & cons
- Covers profitability, liquidity, leverage, efficiency, valuation, and per-share metrics.
- Accepts CSV, JSON, text, and Excel inputs.
- Can provide industry benchmark comparisons and multi-period trend analysis when the relevant information is available.
- Produces values, interpretations, insights, and a formatted Excel report.
- Requires accurate and complete financial data.
- Industry benchmarks are general guidelines and may not apply to every industry.
- The source does not detail the implementation of missing-value handling, benchmark availability, or exact calculation logic.
- Historical data does not guarantee future performance.
- The source provides no test suite, version requirements, or standalone installation instructions.
How to install
The repository places this skill at skills/custom_skills/analyzing-financial-statements/SKILL.md. The source does not provide a dedicated installation command or procedure; place the skill directory in an Agent Skills-compatible client environment. The README says the repository's examples generally use the Claude API and require a Claude API key.
How to use
Provide income statement, balance sheet, or cash flow data as CSV, JSON, a text description, or an Excel file. Specify the ratios to calculate, or use “all” for a comprehensive analysis. Example: “Calculate key financial ratios for this company based on the attached financial statements.” The source does not document a client-specific trigger syntax.
Compared to similar skills
None