3-statement · diff
git:20260614.5208b4c to git:20260615.1734111
38 added, 42 removed. Audit A to A.
---
name: 3-statement
multi_ticker_semantics: single_target
description: 3-statement financial model, integrated IS BS CF, income statement projection, balance sheet forecast, cash flow statement, cross-statement balancing, financial model build, operating model, three statement model, integrated financial statements
temporal_scope:
default_quarters: 4
max_quarters: 12
description: "Typical lookback: 4 quarters, max: 12"
allowed_tools:
- search_companies
- search_xbrl_facts
- get_company_financials
- get_company_profile
- search_earnings_calendar
- list_xbrl_concepts
- retrieval_scope: structured_only
+ - search_documents
+ - search_sec_filings
+ - read_source_outline
+ - read_source_deep_outline
+ - read_source_pages
+ - search_keyword_in_source
+ - search_cross_period
+ - batch_search
+ - get_statement_structure
+ - xlsx-read
+ retrieval_scope: unstructured_document_search
min_tool_diversity: 5
---
## Preflight
- !curl -s -o /dev/null -w "%{http_code}" --max-time 2 https://mcp.agentii.ai/mcp/health 2>/dev/null || echo "UNREACHABLE"
-
+ Run the canonical pre-flight sequence — MCP health probe, ticker resolution, workspace `style.md` override, memory load, and coverage check. See `contracts/preflight.md`.
- **Agent Call Tracing**: The first tool you call will return a `_run_id` in its result. On every subsequent tool call, include HTTP header `X-Agentii-Trace: agent={skill_name}; parent={caller_name}; instance={instance_label}`. The MCP server will inject run_id, depth, and user_id automatically. When spawning parallel sub-agents of the same type, assign each a unique instance label (e.g., equity-research-1, equity-research-2). See `contracts/x-agentii-trace-header.md` for the full contract.
+ Include the `X-Agentii-Trace` header on every tool call per `contracts/x-agentii-trace-header.md`.
## Triggers
- analyze 3 statement model
- run 3 statement model analysis
- produce 3 statement model report
- 3 statement model breakdown
- 3 statement model deep dive
- build a 3 statement model
- assess 3 statement model
- quantify 3 statement model
- compare 3 statement model across peers
- review 3 statement model for
- generate 3 statement model on
- 3 statement model for investment decision
## Defaults
| Parameter | Default | Notes |
|---|---|---|
| lookback_years | 3 | Historical data window |
| include_peers | false | Whether to surface a peer comparison block |
-
## Methodology
### Retrieval Scope
This skill performs unstructured document search at scale across SEC filings (10-K, 10-Q, 8-K). The three-layer agent-use-ready retrieval protocol (Document Discovery → Page Map → Deep Read) applies to all unstructured document search at scale.
### Retrieval Strategy
- Follow the retrieval strategy decision tree in `retrieval.md`. This skill uses:
- - Branch (a) for structured financial metrics via `search_xbrl_facts` with `list_xbrl_concepts` pre-condition for unfamiliar concepts. **Before querying XBRL facts, optionally call `get_statement_structure/{ticker}?statement_type=income_statement&fiscal_year=<YYYY>` to retrieve the exact line-item hierarchy from `gold.xbrl_presentation` (3.8M rows) — prevents concept-name hallucination and ensures accurate IS/BS/CF line-item ordering .**
- - Branch (b) for multi-period unstructured queries via `search_cross_period`.
- - Branch (c) for single-period document queries via direct `read_source_outline` → `read_source_pages`.
- - Branch (d) for simple lookups via `get_company_profile` / `search_earnings_calendar`.
+ See `contracts/retrieval.md` for the canonical decision tree; skill-specific retrieval detail is in `references/methodology.md`.
### Temporal Scope
Default: 12 fiscal quarters (max 20). Financial modeling: trailing 12 quarters (3 fiscal years) for long-range projection inputs.
### Tool Allowlist
- See frontmatter `allowed_tools` — 12 tools declared for this vertical.
+ See frontmatter `allowed_tools`.
### Protocol
- 1. Pre-retrieval: call `get_company_fiscal_calendar/{ticker}` to resolve fiscal period format.
- 2. Concept discovery: call `list_xbrl_concepts(query=<term>, ticker=<T>)` for unfamiliar XBRL concepts.
- 3. Retrieval: follow the three-layer protocol —
- - Layer 1: `search_documents` / `search_sec_filings` to discover candidate filings.
- - Layer 2: `read_source_outline` to scan page-level metadata.
- - Layer 2.5 (optional): `search_keyword_in_source` to filter large documents.
- - Layer 3: `read_source_pages` to deep-read only selected pages.
- 4. Evidence-pack handoff: produce `evidence-pack.json` + `evidence-digest.md` per the evidence-pack output contract.
- 5. **xlsx-financials output**: invoke `xlsx-financials` as sub-skill to produce formatted `.xlsx` workbook from `get_statement` data for IS, BS, and CF statements. Output: `{ticker}/{YYYY-MM-DD_HHMM}_statement-{type}.xlsx` with calculation arc cross-validation .
+ Step-by-step execution detail is in `references/methodology.md`.
## Deliverable Chain
```
[search_xbrl_facts × 3 years] → xlsx_build(spec: 3-statement) → xlsx_recalc → xlsx_audit(cross-statement checks: BS balances, CF ties to BS, IS flows to CF) → [.xlsx output]
```
## Validation Gates
1. **balance sheet balance**: Assets = Liabilities + Equity within 1% tolerance. *If failed*: If unbalanced > 1%: refuse delivery, report imbalance amount.
2. **cash flow tie-out**: CF ending cash = BS cash for current period. *If failed*: If mismatched: refuse delivery, report discrepancy.
3. **forecast years**: exactly 5 historical + 5 forecast years. *If failed*: If < 5+5: flag in Coverage Gaps, proceed with available data.
4. **calculation arc cross-validation **: cross-statement balancing verified against `gold.xbrl_calculations` weights — each parent concept's value equals the weighted sum of its children per the XBRL calculation linkbase (e.g., `Assets = +1.0 × CurrentAssets + 1.0 × NoncurrentAssets`, `NetIncomeLoss = +1.0 × Revenues - 1.0 × OperatingExpenses + ...`). Call `get_statement_structure/{ticker}?statement_type=<type>&include_calculations=true` to retrieve the weighted parent-child relationships. Flag discrepancies ≥1% of parent concept value as audit findings. *If failed*: If any material discrepancy (≥1% of parent value): flag in audit findings, refuse delivery for discrepancies ≥5%.
5. **tool diversity**: distinct MCP tools used in this invocation >= `min_tool_diversity` (5). *If failed*: flag as depth-insufficient in Coverage Gaps, listing which tool categories were unused (structured data / document retrieval / company metadata / earnings calendar / coverage). This gate does NOT block analysis completion — it is a quality signal for your review.
## Tool Fallbacks
- | Tool | Failure Mode | Fallback Action | Coverage Annotation |
- |------|-------------|-----------------|---------------------|
- | `read_source_pages` | SQL error / PROXY_ERROR | Use `search_keyword_in_source(document_id, keyword)` if document_id known; otherwise `search_documents` with same query | "source file unavailable; used keyword search instead" |
- | `read_source_deep_outline` | PROXY_ERROR / 404 | Use lightweight `read_source_outline` and flag `deep_outline_degraded: true` | "deep outline unavailable; used lightweight page map instead" |
- | `read_source_outline` | PROXY_ERROR / 404 | Use `list_sources` for document-level metadata | "page map unavailable; used document listing instead" |
- | `list_xbrl_concepts` | Timeout / 503 | Use direct `search_xbrl_facts` with standard US-GAAP concepts (Revenues, NetIncomeLoss, EarningsPerShareDiluted, OperatingIncomeLoss, Assets) | "concept discovery skipped due to timeout; using standard US-GAAP concepts" |
- | `get_company_fiscal_calendar` | Cross-validation failed | Use XBRL-derived period grid from `search_xbrl_facts` `period_end` dates | "fiscal calendar mismatch; using XBRL-derived period grid" |
- | `search_unified` | Intermittent error | Use parallel `search_documents` + `search_xbrl_facts` with the same query | "unified search unavailable; used parallel document + XBRL search" |
- | `batch_search` | PROXY_ERROR | Use sequential individual calls (one per sub-query) | "batch search unavailable; used sequential calls" |
-
- Tool errors are retried ONCE with the fallback action before escalating to the retrieval gaps failure policy. If both Layer 2 and Layer 3 tools are unavailable, enter document access degradation mode (structured data + metadata only, flag output as degraded).
+ Per-tool failure modes and fallback actions are tabulated in `references/tool-fallbacks.md`.
## Output File
- Write the final deliverable to `{ticker}/{{YYYY-MM-DD_HHMM}}_3-statement_{{affix}}.md` .
+ Write the final deliverable to `{ticker}/{YYYY-MM-DD_HHMM}_3-statement_{affix}.md` .
## Output Structure
- 1. **Executive Summary** — key model outputs (revenue CAGR, terminal EBITDA margin, ending cash balance), model integrity check results
- 2. **Historical Income Statement** (3-5 years) — revenue, COGS, gross profit, operating expenses, operating income, net income, diluted EPS with YoY growth rates
- 3. **Historical Balance Sheet** (3-5 years) — current assets, non-current assets, current liabilities, non-current liabilities, equity with period-over-period changes
- 4. **Historical Cash Flow** (3-5 years) — operating CF, investing CF, financing CF, net change in cash, ending cash balance
- 5. **Key Assumptions** — revenue growth rate, margin assumptions (gross/operating/net), working capital ratios (DSO, DIO, DPO), capex % of revenue, tax rate, dividend payout ratio
- 6. **Projected Income Statement** (5 forecast years) — same line items as historical with assumption-driven formulas
- 7. **Projected Balance Sheet** (5 forecast years) — same line items as historical; BS must balance within 1% per Validation Gate 1
- 8. **Projected Cash Flow** (5 forecast years) — same line items as historical; CF ending cash must tie to BS cash per Validation Gate 2
- 9. **Cross-Statement Validation** — balance check (A = L + E), cash tie-out, calculation arc cross-validation , inter-statement consistency
- 10. **Coverage Gaps & Citations** — data not retrievable + full citation index in `{ticker} {citation_id} page<N>` format
+ The deliverable is a structured markdown report written to the path in `## Output File`. Full section-by-section template (headings, tables, and field definitions) lives in `references/output-structure.md`. Required elements:
+
+ 1. **Executive Summary** — headline conclusions (≤200 words).
+ 2. **Core analysis sections** — per this skill's methodology and analyst modes.
+ 3. **Data classification** — tag findings `[FACT]` / `[DEDUCTED]` / `[VIEW]` per `contracts/snapshot-synthesis.md`.
+ 4. **Coverage Gaps & Citations** — inline `/v/` citations are PRIMARY (immediately after each fact); the bottom **Citations** section is a non-duplicative roll-up index.
+ 5. **Output frontmatter** — emit the FR-090 structured block per `contracts/output-frontmatter-schema.md`.
+
+ **Citations & memory**: follow `contracts/citation-and-memory.md` — ≥1 citation per 200 words; every material fact, table row, and metric is immediately followed by its inline clickable `https://agentii.ai/v/{ticker}/{citation_id}/{N}` link; a bottom **Citations** section provides a non-duplicative roll-up index; the closing TUI reply includes a compact **Key Citations** list (headline 5–10 facts) of clickable `/v/` URLs; and append the run to `agentii.md` per `contracts/agentii-md-schema.md`.
+
+ ## Memory & Snapshot
+
+ - **Memory load** (pre-flight): load prior workspace context for the ticker before retrieval — see `contracts/memory-load.md`.
+ - **Structured output frontmatter**: emit the FR-090 block (`key_metrics`, `conclusions`, `facts_count`, `deducted_count`, `views_count`, `citation_count`) per `contracts/output-frontmatter-schema.md`.
+ - **Snapshot synthesis**: after writing the deliverable, update the two-tier snapshot and classify findings as `[FACT]`/`[DEDUCTED]`/`[VIEW]` — see `contracts/snapshot-synthesis.md`.
+ - **Session archival**: record the run under `sessions/{YYYY-MM-DD}/` and update `sessions/INDEX.md` per `contracts/session-format.md`.
+
+ ## Final Summary (TUI)
+
+ End the closing chat reply with a compact **Key Citations** list (headline 5–10 facts), each a clickable `https://agentii.ai/v/{ticker}/{citation_id}/{N}` link, so the user can cmd+click straight to the exact SEC page. See `contracts/citation-and-memory.md`.
## Error Handling
| Failure Mode | Detection | Action | User-Facing Message |
|---|---|---|---|
| Missing data | Data API returns empty result set | Widen date range and retry once | "No data available for {ticker} in requested window." |
| Partial data | Data API returns <80% expected records | Proceed with coverage gaps section | "Analysis based on partial data; see Coverage Gaps section." |
| Sector mismatch | Peer sector != target sector | Filter out mismatched peers | "Removed {n} peer(s) due to sector mismatch." |
| Insufficient history | Ticker <3 years on public markets | Downgrade to limited-history profile | "Limited historical data; analysis adjusted accordingly." |
| MCP unreachable | Preflight probe fails | Halt with actionable error | "agentii data plane unreachable; check connection." |