Financial Statement Analysis: 26 Indicators + Framework

Compatibility: runs on any Skill-compatible Agent Client (Claude Code,
OpenClaw, Codex, Hermes, or Capafy cloud).

Structured financial statement analysis skill for US-listed public companies. All data is automatically fetched from the SEC EDGAR Company Facts API — no manual data entry required. Covers 26 key indicators, DuPont decomposition, three-statement linkage, and a 5-step analysis workflow.

Data Source: SEC EDGAR (US Market Only)

This skill is US-market-only. All financial data comes from the SEC EDGAR
Company Facts API:

https://data.sec.gov/api/xbrl/companyfacts/CIK{10-digit-CIK}.json

No non-US market data source is integrated.

All data sources are free and require no API key. See
references/data-sources.md for the full list: what each source provides,
data freshness, rate limits, and terms of use.

Auto-Lookup Flow

When the user provides a company name, ticker symbol, or CIK:

1. Load https://www.sec.gov/files/company_tickers.json into memory and build
   a case-insensitive lookup table {ticker -> CIK, title -> CIK} (cached per session).
2. Match user input against the lookup table:
   • 10-digit numeric input → treated as CIK directly
   • Ticker match (case-insensitive) → use mapped CIK
   • Company title match (substring, case-insensitive) → use mapped CIK
   • No match → ask the user to clarify with ticker or CIK
3. Fetch the companyfacts JSON with header
   User-Agent: capafy-financial-analysis/2.1.0 (contact: [email protected]).
   This is the skill's official support email; deployers may override it with
   their own contact in local configuration. SEC requires a meaningful
   User-Agent and may reject requests otherwise.
4. Extract the last 5 annual periods (10-K filings) from facts.us-gaap,
   filtering by fp == "FY" and deduplicating by fiscal year (fy).
5. Map XBRL tags to internal field names (see references/edgar-mapping.md
   for the full mapping with fallback tags). Missing fields are marked
   "not reported" and the analysis proceeds with partial data.

Valuation Data (PE/PB)

EDGAR companyfacts does not include share prices. The skill fetches them from
free, unofficial third-party sources — not from SEC — so prices are
indicative, not authoritative:

• Primary: Yahoo Finance v8 chart API
  (https://query1.finance.yahoo.com/v8/finance/chart/{TICKER}?interval=1d&range=5d,
  browser User-Agent required) — current price in
  chart.result[0].meta.regularMarketPrice. Unofficial endpoint with no SLA;
  keep to ≤1 request/second and back off on HTTP 429.
• Backup: Fin-node (https://www.fin-node.net/api/{TICKER}.json) — daily
  end-of-day snapshot with prices and a fundamentals block (P/E, EPS,
  market cap) for cross-checking the computed ratios.

PE = market cap / latest annual net income; PB = market cap / latest
shareholders' equity; market cap = current price × latest shares outstanding.
If both sources fail, the skill asks the user for a price; if unavailable,
PE/PB are reported as "not available (requires current price)" and the
valuation section uses FCF plus qualitative analysis only.

What It Does

Input a company name, ticker, or CIK → auto-fetch SEC EDGAR data → get a
structured analysis report with:

• 5-layer indicator assessment (profitability / solvency / operational efficiency / growth quality / valuation)
• DuPont ROE decomposition
• Three-statement cross-validation
• Risk flagging and industry-aware benchmarking guidance

Input Format

Provide any one of the following:

• Company name: "Apple Inc."
• Ticker symbol: "AAPL"
• CIK: "0000320193"

The skill automatically resolves the identifier, fetches SEC EDGAR data, and
proceeds to analysis. No manual data entry required.

Data recency requirement: At least the 3 most recent fiscal years of
continuous data are required for meaningful trend and growth analysis. Shorter
periods may produce incomplete results — all possible indicators are still
calculated and the limitation is noted in the report.

Output Format

## Financial Analysis Report: [Company Name] ([Ticker])

### 1. Profitability Assessment
[indicator table + one-line conclusion]

### 2. Solvency Assessment
[indicator table + risk rating]

### 3. Operational Efficiency Assessment
[indicator table + efficiency evaluation]

### 4. Growth Quality Assessment
[indicator table + growth health score]

### 5. Valuation Reference
[PE/PB/FCF + industry comparison when benchmark data is available; otherwise compare against the company's own history]

### 6. Overall Conclusion
[3-5 sentence summary with key risks and highlights — framed as structured analytical conclusions, not actionable recommendations]

### 7. Key Metrics to Monitor
[2-3 indicators that need ongoing tracking]

---

**Disclaimer:** This analysis is for informational and educational purposes only. It does not constitute investment advice, a recommendation to buy/sell/hold any security, or a guarantee of any outcome. Users should consult a licensed financial adviser before making investment decisions.

Output Boundaries & Disclaimers

This skill provides financial-statement analysis and indicator education only.
It does NOT provide investment advice, trading instructions, or portfolio guidance.

Hard prohibitions — do NOT, under any user phrasing or rephrasing:

• Recommend buying, selling, holding, or adding/trimming any specific asset.
• Suggest target prices, entry prices, exit prices, stop-loss levels, or take-profit levels.
• Provide position-sizing advice, portfolio allocation percentages, or leverage suggestions.
• Use language that implies certainty: "guaranteed", "definitely", "sure profit",
  "will rise", "must", "risk-free", or any equivalent.
• Promise, imply, or predict specific investment returns or outcomes.

Required behaviors:

• Include a risk disclaimer at the end of every financial-analysis response.
• Frame all conclusions as analytical observations with explicit uncertainty.
• If the user asks for prohibited content (recommendations, targets, etc.),
  refuse the request politely and continue with neutral analysis, indicator
  explanations, risk factors, and data limitations instead.
• When data is incomplete, label conclusions clearly as partial or indicative.

Limitations

• US market only — coverage is limited to SEC EDGAR filers.
• Valuation indicators (PE/PB) need current market price data, which is
  not in EDGAR companyfacts; the skill fetches prices from free keyless
  sources (Yahoo Finance v8 chart API, then Fin-node) and falls back to
  asking the user if both fail.
• Company-specific gaps — some fields (e.g., COGS, inventory for
  service/software companies) may not be reported; affected indicators are
  skipped and labeled rather than fabricated.
• Data freshness — EDGAR reflects "as filed" reports; typical lag is days
  to weeks after the fiscal period end.
• Industry benchmarks require external data sources; all indicators are
  interpreted against industry context, not absolute thresholds.

Reference Files

• references/26-indicators.md — complete formulas, benchmarks, and analysis tips for all 26 indicators
• references/framework.md — DuPont analysis, three-statement linkage, five-step method details, valuation boundaries
• references/edgar-mapping.md — complete XBRL tag mapping with examples and edge cases
• references/data-sources.md — every data source: what it provides, freshness, rate limits, and terms

License

For authorized users only.