Vibe Financial Statement Analysis

# Vibe Financial Statement Analysis

## Loadout capabilities

Use <action-tag>api:tushare:financial_statements</action-tag> to retrieve the income statement, balance sheet, cash-flow statement, and financial indicators for a supported issuer. These records supply the numerical evidence used throughout the analysis.

## Task, scope and prerequisites

Explain how an issuer's profitability, balance sheet, and cash flows reconcile; assess earnings quality and decompose return on equity. Obtain the exact Tushare security code, accounting periods, desired as-of date, and the user's question. Confirm reporting currency, unit scale, consolidated versus parent scope, and annual versus cumulative interim reporting.

This adaptation uses Tushare's supported financial-report coverage. Do not substitute another issuer or claim coverage for a market the selected Action does not support. Bank and insurer statements need sector-specific models; stop and report that limitation rather than applying an industrial-company rubric.

Inspect the live Action schema and verify Tushare access and entitlements in Vault. Read this Skill as public guidance, then execute the Action separately through capabilities_execute under current authorization. This workflow does not place orders, manage a portfolio, or recommend buying or selling a security.

## Collect and normalize

1. Call the Action with actionName income, balancesheet, and cashflow, using the same confirmed ts_code and period/report scope. Use fina_indicator only to supplement or cross-check defined metrics. Follow the current schema and provider field definitions; a field's name alone is not enough to infer units, sign, or accounting scope.
2. Retain each source row's reporting period, announcement date, update/restatement identity where available, currency, unit scale and retrieval timestamp. As-of analysis may use only reports available on that date. A current restatement must not be presented as historically known data.
3. Align comparable reporting periods and group scope before arithmetic. Derive a standalone quarter from cumulative figures only when both reports share the same accounting basis and consolidation scope. Compare seasonal businesses year over year and separate actuals from forecasts.
4. Keep missing fields as unavailable. Do not replace missing CFO, equity, tax, or cash with zero. Resolve duplicate filings and restatements explicitly. If the three statements cannot be aligned, withhold reconciled ratios and report what is missing.

## Analysis sequence

1. Summarize revenue, gross profit, operating expenses, operating profit, pretax profit, tax, net income, and attributable profit. Separate recurring operations from investment gains, fair-value movements and disposals when data identifies them.
2. Examine cash and restricted cash where separately reported, receivables, inventory, goodwill, construction in progress, interest-bearing debt, payables, contract liabilities and equity. Compare like-for-like growth and explain working-capital changes rather than treating all balance increases as adverse.
3. Break cash movement into operating, investing and financing activity. Reconcile beginning to ending cash using the reported cash definition, foreign-exchange effects and other disclosed adjustments. Do not equate all balance-sheet monetary funds with cash and cash equivalents automatically.
4. Reconcile assets with liabilities plus equity. Explain the bridge from net income to operating cash flow using available noncash items and working-capital changes. Explain changes in retained earnings with dividends and other equity adjustments when available. A simplified identity's residual is an investigation point, not evidence of misconduct.
5. Apply [the ratio and quality worksheet](references/worksheet.md). Compare company history and suitable industry peers. Explain whether profit is turning into cash, whether receivables and inventory are growing faster than operations, and whether unusual gains drive reported earnings.
6. Decompose ROE using consistently defined net income, revenue, average assets and average equity. Separate profitability, asset utilization and leverage. If beginning balances are missing, disclose any end-balance approximation; do not silently combine averages with period-end values.
7. List observed risk signals, plausible business/accounting explanations, and evidence needed to resolve each. Auditors, related-party terms, pledged/restricted assets and capitalization policies often require filing notes beyond these API tables; mark those checks unverified unless the user provides the relevant public filing evidence. Do not infer audit opinions or related-party conduct from ratios alone.

## Output and failure boundaries

Return an issuer/period/source summary, aligned three-statement table, reconciliation residuals, earnings-quality observations, ROE decomposition and prioritized unanswered questions. Every material figure must trace to the input period and field. Report units and zero/negative-denominator limits.

Do not turn a count of red flags into a probability of fraud or an investment instruction. No universal ratio threshold proves fraud or financial health. Missing primary evidence yields a partial analysis with the affected conclusions withheld. Provider, entitlement, or parsing failures are not zero financial performance.

## Provenance

Read [UPSTREAM.md](UPSTREAM.md) for source and adaptation notes, and [LICENSE.txt](LICENSE.txt) for the preserved MIT license.