longbridge-financial-analysis

Original：🇺🇸 English
Translated

Deep financial statement analysis for listed companies via Longbridge — cross-statement reconciliation (IS↔BS↔CF), DuPont decomposition (ROE = net margin × asset turnover × equity multiplier), earnings-quality scoring (accrual ratio), and 10-item financial fraud red-flag checklist. Builds on raw data from longbridge-financial-report. Triggers: "三表勾稽", "杜邦分析", "杜邦拆解", "盈利质量", "应计利润", "财务造假", "财报深度", "财务红旗", "三表分析", "財務深度", "三表勾稽", "杜邦分析", "盈利質量", "應計利潤", "財務造假", "財報深度", "財務紅旗", "DuPont analysis", "accrual ratio", "earnings quality", "financial fraud red flags", "cross-statement reconciliation", "three-statement analysis".

3installs
Sourcelongbridge/skills
Added on

NPX Install

npx skill4agent add longbridge/skills longbridge-financial-analysis

Tags

Translated version includes tags in frontmatter
longbridge-financial-analysiscross-statement-reconciliationdupont-decompositionearnings-quality-assessmentfinancial-fraud-detection

SKILL.md Content

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longbridge-financial-analysis

Prompt-only analysis skill. Fetches complete three-statement financials via Longbridge CLI and performs deep in-LLM analysis: cross-statement reconciliation, DuPont decomposition, earnings-quality scoring, and fraud red-flag detection.
Response language: match the user's input language — Simplified Chinese / Traditional Chinese / English.

When to use

  • "TSLA 三表勾稽", "TSLA cross-statement reconciliation", "TSLA 三表勾稽"
  • "茅台杜邦分析", "Maotai DuPont decomposition"
  • "NVDA 盈利质量", "NVDA accrual ratio", "NVDA 盈利質量"
  • "700.HK 有没有财务造假红旗", "700.HK financial fraud red flags"
  • "AAPL 三表分析", "AAPL three-statement analysis"
For raw statement data only use 
longbridge-financial-report
. For health scoring use 
longbridge-financial-checkup
.

CLI

Always run 
longbridge financial-report --help
to verify exact flags. Primary call:
bash
# Fetch all three statements — required for reconciliation and DuPont
longbridge financial-report <SYMBOL> --kind ALL --format json

# If unsure about period flags, run:
longbridge financial-report --help

Workflow

  1. Resolve symbol to 
    <CODE>.<MARKET>
    (e.g. 
    TSLA.US
    , 
    700.HK
    , 
    600519.SH
    ).
  2. Call CLI with 
    --kind ALL
    to retrieve IS, BS, and CF in one request.
  3. In-LLM analysis — perform all three layers:

Layer 1 — Cross-statement reconciliation (三表勾稽)

CheckFormula
IS → BSNet income (IS) ≈ ΔRetained earnings (BS); large gap flags earnings manipulation
IS → CFNet income + non-cash items (depreciation, SBC, etc.) ≈ Operating CF (CF)
CF → BSNet ΔCash (CF) = ΔCash & equivalents (BS)

Layer 2 — DuPont decomposition (杜邦拆解)

ROE = Net margin × Asset turnover × Equity multiplier
Compute each driver; compare YoY to diagnose whether ROE change is quality-driven (margin/turnover) or leverage-driven.

Layer 3 — Earnings quality & fraud red flags

Accrual ratio = (Net income − Operating CF) / Avg total assets — lower is better; > 5% warrants scrutiny.
10 fraud red flags — flag each as present / absent:
  1. Accounts receivable growth > Revenue growth
  2. Inventory growth >> Revenue growth
  3. Gross margin sharp unexpected change
  4. Operating CF persistently below Net income (> 2 consecutive years)
  5. Related-party receivables / revenue rising
  6. Auditor change or qualified opinion
  7. Large "other income" or non-recurring gains propping earnings
  8. Revenue concentration spike (single customer > 50%)
  9. Capex spike without revenue growth follow-through
  10. Cash & equivalents declining while reported profit is rising
  11. Output structured analysis report; cite Longbridge Securities; end with disclaimer.

Output

{Symbol} Deep Financial Analysis — Source: Longbridge Securities
Period: {report_period}

[Cross-statement reconciliation]
- IS→BS: Net income {X} vs ΔRetained earnings {Y}: {Match / Gap of Z — flag}
- IS→CF: Net income + non-cash {X} vs Operating CF {Y}: {Match / Gap}
- CF→BS: Net ΔCash {X} vs ΔCash on BS {Y}: {Match / Gap}

[DuPont decomposition]
ROE {X%} = Net margin {Y%} × Asset turnover {Z×} × Equity multiplier {W×}
YoY: ROE {±Δ%} — driven by {margin / turnover / leverage / mix}

[Earnings quality]
Accrual ratio: {X%} ({Low <2% / Medium 2-5% / High >5%})
Assessment: {earnings are cash-backed / partly accrual-driven / accrual-heavy}

[Fraud red flags (10-item)]
✓ / ✗  1. AR growth vs revenue growth: ...
✓ / ✗  2. Inventory growth vs revenue: ...
... (all 10 items)
Red flags triggered: {N}/10

⚠️ 以上分析仅供参考，不构成投资建议。/ 以上分析僅供參考，不構成投資建議。/ For reference only. Not investment advice.

Error handling

Situation简体中文回复繁體中文 / English
command not found: longbridge
回退到 MCP；如 MCP 也不可用，请安装 longbridge-terminal。回退到 MCP；如也不可用，請安裝 longbridge-terminal。/ Fall back to MCP; if also unavailable, install longbridge-terminal.
stderr 
not logged in
请运行 
longbridge auth login
登录。		請執行 
longbridge auth login
。/ Run 
longbridge auth login
.
Missing one or more statements跳过依赖缺失报表的分析层，注明原因。跳過依賴缺失報表的分析層，注明原因。/ Skip analysis layers that depend on missing statements; note reason.
Returns empty / no data"{symbol} 暂无财务报表数据。""{symbol} 暫無財務報表數據。" / "{symbol} has no financial statement data."
Other stderr直接显示原始错误，不静默重试。顯示原始錯誤。/ Surface verbatim — do not retry silently.

MCP fallback

If 
longbridge
CLI is not installed, use MCP tools:
MCP toolCLI equivalent
mcp__longbridge__financial_report
longbridge financial-report --kind ALL
MCP setup: 
claude mcp add --transport http longbridge https://openapi.longbridge.com/mcp
(
quote
scope).

Related skills

  • Raw three-statement data → 
    longbridge-financial-report
  • Health scoring (100-point) → 
    longbridge-financial-checkup
  • Quick KPI snapshot → 
    longbridge-fundamental
  • Valuation (PE / PB) → 
    longbridge-valuation

File layout

longbridge-financial-analysis/
└── SKILL.md   # prompt-only, no scripts/