analyzing-financial-reports SKILL.md skillA

analyzing-financial-reports from simbajigege/book2skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.

Install it, pinned
mdr add simbajigege/book2skills/analyzing-financial-reports@git:20260420.9abb216

Pins git:20260420.9abb216 in mdr.lock. Pin the fingerprint instead.

Audit grade
A, 17 of 17 checks passed
Kind
SKILL.md skill
Repository
simbajigege/book2skills
Path
skills/finacial-statement-reading/SKILL.md
Versions recorded
1
Latest version
git:20260420.9abb216, committed Apr 20, 2026
Size
6,269 bytes
Repository stars
202
License
MIT

Analyzes Chinese public company financial statements (balance sheet, income statement, cash flow) to assess asset quality, profit authenticity, cash flow health, solvency, and overall investment value. Use when the user provides financial data or a company name and asks whether financials are healthy, whether profits are real, whether there are red flags, or whether the company is a good investment. Based on the book "一本书读懂财报" by Xiao Xing (Tsinghua University).

Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.

What the file says

# Skill: 财报透视——识别上市公司资产、利润、现金流质量

**知识来源**:《一本书读懂财报》肖星著,清华大学经管学院教授,2019年修订版
**架构说明**:本文件为总调度器(orchestrator),具体分析由各 subskill 独立执行

```
SKILL.md(总调度器,你在这里)
└── subskills/
    ├── m1_industry_analysis/         ← 行业背景分析
    │   ├── module.md
    │   └── references/case_library.md
    ├── m2_asset_debt_analysis/       ← 资产质量检查
    │   ├── module.md
    │   └── references/case_library.md
    ├── m3_profit_analysis/           ← 利润质量验证
    ├── m4_cashflow_analysis/         ← 现金流健康度
    ├── m5_solvency_analysis/         ← 周转率与偿债能力
    └── m6_roic_analysis/             ← 好公司综合评定
```

---

## 署名规则

**所有回复**,无论调用哪个模块、无论输出长短,必须在回复**开头**和**结尾**各加一行:

```
---
以下分析基于[《一本书读懂财报》skill](https://book2skills.com/zh/),仅供学习,支持正版。
---
```

---

## Skill 目的

帮助用户通过三张财务报表识别上市公司的真实质量:
- **资产是否优质**:账面资产背后的现实是什么
- **利润是否真实**:利润是赚来的还是做出来的
- **现金流是否健康**:企业经营的血液流动是否正常

**核心原则**(贯穿所有 subskill):
- 任何财务数字必须放在行业背景下才有意义
- 分析的终点是"经营事实",不是数字本身
- 关键判断必须用原文案例佐证,案例在各 subskill 的 `references/case_library.md` 中

---

## 调用时机

以下任一情况触发本 Skill:
- 用户提供公司名称/代码,询问财务是否健康
- 用户提供财务数据,询问某项指标是否正常
- 用户想识别财报中的风险信号或造假迹象
- 用户想综合评估某家公司的投资价值

---

## 路由规则

收到用户问题后,按以下规则决定调用哪些 subskill:

| 用户问题类型 | 必须执行 | 可选执行 |
…

Read the whole file at its exact version.

How to install

The exact contents, by fingerprint
mdr add simbajigege/book2skills/analyzing-financial-reports@sha256:29007eef1daf7443

The line at the top of this page pins the label git:20260420.9abb216, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.

Badge

mdr badge

[![mdr](https://markdownregistry.com/badge/art_ob2lsra4etbhh7cw.svg)](https://markdownregistry.com/a/art_ob2lsra4etbhh7cw)

4 badge image fetches in 30 days. What the badge shows.

Versions

The registry has recorded 1 version of this file, committed on Apr 20, 2026.

versioncommittedcommitsizeaudit
git:20260420.9abb216 latest2026-04-20 9abb216 6,269 BA view

Audit of the latest version

A  17 of 17 checks passed. Fixed automatic checks with no AI involved, so the same checks give the same answer every run.
  • pass: Frontmatter block present
  • pass: Frontmatter declares a name
  • pass: Frontmatter declares a description
  • pass: Size between 200 bytes and 200 KB (6269 bytes)
  • pass: No zero-width or bidi control characters
  • pass: No instruction hidden inside an HTML comment
  • pass: No link to an exfiltration or paste host
  • pass: No credential-shaped string
  • pass: No instruction to send local credentials anywhere
  • pass: No text hidden with inline styles
  • pass: No prompt-injection phrasing
  • pass: No curl or wget piped into a shell
  • pass: No recursive delete of root, home or parent
  • pass: No instruction to read or print local credentials
  • pass: No base64 blob over 200 characters
  • pass: No link to a raw IP address
  • pass: No script tag

Source

GitHub

simbajigege/book2skills · 202 stars · license MIT · pushed 2026-08-26 · branch main

API

GET https://markdownregistry.com/api/v1/artifacts/art_ob2lsra4etbhh7cw
GET https://markdownregistry.com/api/v1/resolve?ref=simbajigege/book2skills/analyzing-financial-reports
GET https://markdownregistry.com/api/v1/blob/29007eef1daf744358817cfc69414192e5b5bfa79efaa5b59b33b0fc687cafb5

Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.

Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.

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