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longbridge-financial-analysis

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Original

English
🇨🇳

Translation

Chinese

longbridge-financial-analysis

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.
纯Prompt分析技能。通过Longbridge CLI获取完整的三表财务数据，并在大语言模型中执行深度分析：跨报表勾稽、杜邦拆解、盈利质量评分以及造假红旗检测。
响应语言：匹配用户输入语言——简体中文 / 繁体中文 / 英文。

When to use

适用场景

  • "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
.
  • "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"
若仅需原始报表数据，请使用
longbridge-financial-report
。若需健康评分，请使用
longbridge-financial-checkup
。

CLI

CLI使用说明

Always run 
longbridge financial-report --help
to verify exact flags. Primary call:
bash
undefined
请始终运行
longbridge financial-report --help
以确认准确参数。核心调用命令：
bash
undefined

Fetch all three statements — required for reconciliation and DuPont

获取全部三张报表——勾稽和杜邦分析必需

longbridge financial-report <SYMBOL> --kind ALL --format json
longbridge financial-report <SYMBOL> --kind ALL --format json

If unsure about period flags, run:

若不确定期间参数，请运行：

longbridge financial-report --help
undefined
longbridge financial-report --help
undefined

Workflow

工作流程

  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:
  1. 解析标的代码为
    <CODE>.<MARKET>
    格式（例如
    TSLA.US
    , 
    700.HK
    , 
    600519.SH
    ）。
  2. 调用CLI并添加
    --kind ALL
    参数，一次性获取IS（利润表）、BS（资产负债表）和CF（现金流量表）数据。
  3. 大语言模型内分析——执行以下三层分析：

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

第一层——三表勾稽（Cross-statement reconciliation）

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)
检查项公式
IS → BS净利润（IS）≈ 留存收益变动额（BS）；差额过大可能预示盈余操纵
IS → CF净利润 + 非现金项目（折旧、股权激励费用等）≈ 经营活动现金流（CF）
CF → BS现金净变动额（CF）= 现金及等价物变动额（BS）

Layer 2 — DuPont decomposition (杜邦拆解)

第二层——杜邦拆解（DuPont decomposition）

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.
ROE = 净利率 × 资产周转率 × 权益乘数
计算每个驱动因素；同比比较以判断ROE变化是由质量驱动（净利率/周转率）还是杠杆驱动。

Layer 3 — Earnings quality & fraud red flags

第三层——盈利质量与造假红旗检测

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.
应计比率 = (净利润 − 经营活动现金流) / 平均总资产 —— 数值越低越好；超过5%需谨慎。
10项造假红旗——标记每项是否存在：
  1. 应收账款增速 > 营收增速
  2. 存货增速远高于营收增速
  3. 毛利率出现大幅意外变动
  4. 经营活动现金流持续低于净利润（连续2年以上）
  5. 关联方应收账款/营收占比上升
  6. 更换审计师或出具保留意见
  7. 大额“其他收益”或非经常性收益支撑利润
  8. 营收集中度骤升（单一客户占比>50%）
  9. 资本支出激增但未带动营收增长
  10. 现金及等价物减少但报告利润上升
  11. 输出结构化分析报告；注明数据来源为Longbridge Securities；结尾添加免责声明。

Output

输出格式

{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.
{Symbol} 深度财务分析 — 数据来源：Longbridge Securities
报告期间：{report_period}

[三表勾稽]
- IS→BS：净利润 {X} vs 留存收益变动额 {Y}：{匹配 / 差额为Z——标记异常}
- IS→CF：净利润+非现金项目 {X} vs 经营活动现金流 {Y}：{匹配 / 差额}
- CF→BS：现金净变动额 {X} vs 资产负债表现金变动额 {Y}：{匹配 / 差额}

[杜邦拆解]
ROE {X%} = 净利率 {Y%} × 资产周转率 {Z次} × 权益乘数 {W倍}
同比变动：ROE {±Δ%} —— 驱动因素为{净利率 / 资产周转率 / 杠杆 / 综合因素}

[盈利质量]
应计比率：{X%} ({低 <2% / 中等 2-5% / 高 >5%})
评估：{盈利以现金支撑 / 部分应计驱动 / 高应计占比}

[造假红旗（10项）]
✓ / ✗  1. 应收账款增速vs营收增速：...
✓ / ✗  2. 存货增速vs营收增速：...
...（全部10项）
触发红旗数量：{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

错误处理

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.
场景简体中文回复繁体中文 / 英文
command not found: longbridge
回退至MCP；若MCP也不可用，请安装longbridge-terminal。回退至MCP；若也不可用，請安裝longbridge-terminal。/ Fall back to MCP; if also unavailable, install longbridge-terminal.
错误信息
not logged in
请运行
longbridge auth login
登录。		請執行
longbridge auth login
。/ Run 
longbridge auth login
.
缺失一张或多张报表跳过依赖缺失报表的分析层，并注明原因。跳過依賴缺失報表的分析層，註明原因。/ Skip analysis layers that depend on missing statements; note reason.
返回空数据 / 无数据"{symbol} 暂无财务报表数据。""{symbol} 暫無財務報表數據。" / "{symbol} has no financial statement data."
其他错误信息直接显示原始错误，不静默重试。顯示原始錯誤。/ Surface verbatim — do not retry silently.

MCP fallback

MCP fallback方案

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).
若未安装
longbridge
CLI，请使用MCP工具：
MCP工具CLI等效命令
mcp__longbridge__financial_report
longbridge financial-report --kind ALL
MCP配置：
claude mcp add --transport http longbridge https://openapi.longbridge.com/mcp
（需
quote
权限）。

Related skills

相关技能

  • Raw three-statement data → 
    longbridge-financial-report
  • Health scoring (100-point) → 
    longbridge-financial-checkup
  • Quick KPI snapshot → 
    longbridge-fundamental
  • Valuation (PE / PB) → 
    longbridge-valuation
  • 原始三表数据 → 
    longbridge-financial-report
  • 健康评分（100分制） → 
    longbridge-financial-checkup
  • 快速KPI快照 → 
    longbridge-fundamental
  • 估值分析（PE / PB） → 
    longbridge-valuation

File layout

文件结构

longbridge-financial-analysis/
└── SKILL.md   # prompt-only, no scripts/
longbridge-financial-analysis/
└── SKILL.md   # 纯Prompt实现，无scripts/目录