Agent Skills
› cosmicstack-labs/mercury-agent-skills
› financial-analysis
financial-analysis
GitHub提供财务报表分析技能，涵盖盈利能力、流动性、效率等关键比率计算，现金流与盈亏平衡点分析，以及基于趋势和基准的财务叙事方法。
触发场景
分析财务报表健康度
计算财务比率如ROE或毛利率
评估现金流状况
进行盈亏平衡分析
撰写财务分析报告
安装
npx skills add cosmicstack-labs/mercury-agent-skills --skill financial-analysis -g -y
SKILL.md
Frontmatter
{
"name": "financial-analysis",
"metadata": {
"tags": [
"finance",
"analysis",
"ratios",
"cash-flow",
"forecasting"
],
"author": "cosmicstack-labs",
"version": "1.0.0",
"category": "finance-legal"
},
"description": "Ratio analysis, cash flow, ROI, break-even, forecasting, and financial storytelling"
}
Financial Analysis
Analyze financial statements and business health.
Key Ratios
Profitability
| Ratio | Formula | Healthy |
|---|---|---|
| Gross Margin | (Revenue - COGS) / Revenue | >50% typical |
| Operating Margin | Operating Income / Revenue | >15% |
| Net Margin | Net Income / Revenue | >10% |
| ROE | Net Income / Shareholder Equity | >15% |
| ROA | Net Income / Total Assets | >5% |
Liquidity
| Ratio | Formula | Healthy |
|---|---|---|
| Current | Current Assets / Current Liabilities | >1.5 |
| Quick | (Current Assets - Inventory) / Current Liabilities | >1.0 |
| Cash | Cash & Equivalents / Current Liabilities | >0.5 |
Efficiency
| Ratio | Formula | Healthy |
|---|---|---|
| Asset Turnover | Revenue / Total Assets | Industry-specific |
| Inventory Turnover | COGS / Avg Inventory | Higher is better |
| DSO | (AR / Revenue) × 365 | <45 days |
Cash Flow Analysis
- Operating CF should be positive and growing
- Investing CF negative = investing in growth
- Financing CF reveals debt/equity strategy
- Free Cash Flow = Operating CF - CapEx
Break-Even Analysis
Break-Even Units = Fixed Costs / (Selling Price - Variable Cost)
Break-Even Revenue = Break-Even Units × Selling Price
Financial Storytelling
- Start with the headline (the "so what")
- Use trends, not snapshots (3-5 year view)
- Compare to benchmarks (industry, historical, budget)
- Highlight leading indicators, not just lagging
- Include risk factors and assumptions
版本历史
- 38e2523 当前 2026-07-05 19:39
