lerianstudio/financial-analysis

Financial Analysis Workflow

This skill provides a structured workflow for comprehensive financial analysis using the financial-analyst agent.

Workflow Overview

The financial analysis workflow follows 5 phases:

| Phase | Name | Description | |-------|------|-------------| | 1 | Objective Definition | Clarify analysis scope and questions | | 2 | Data Collection | Gather and verify source documents | | 3 | Analysis Execution | Calculate ratios, identify trends | | 4 | Interpretation | Draw conclusions, identify insights | | 5 | Documentation | Prepare audit-ready deliverable |

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Phase 1: Objective Definition

MANDATORY: Define analysis scope before proceeding

Questions to Answer

| Question | Purpose | |----------|---------| | What decision does this analysis support? | Ensures relevance | | What time periods are being analyzed? | Sets scope | | What comparisons are needed? | Determines benchmarks | | Who is the audience? | Tailors presentation | | What is the materiality threshold? | Focuses effort |

Blocker Check

If ANY of these are unclear, STOP and ask:

• Analysis objective
• Time period scope
• Comparison basis (peer, prior period, budget)
• Materiality threshold

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Phase 2: Data Collection

MANDATORY: Verify all data sources before analysis

Data Requirements

| Analysis Type | Required Data | |--------------|---------------| | Trend Analysis | 3-5 periods of financial statements | | Peer Comparison | Peer company financials (same period) | | Variance Analysis | Budget/forecast and actual results | | Credit Analysis | Balance sheet, cash flow, debt schedules |

Data Verification Checklist

| Check | Verification | |-------|--------------| | Source documented | Each data point cites source | | Period matched | All data from same period | | Currency consistent | Single currency or conversion noted | | Audit status | Audited vs unaudited noted |

Anti-Rationalization

| Rationalization | Why It's WRONG | Required Action | |-----------------|----------------|-----------------| | "Data looks right" | Looks right ≠ is right | VERIFY against source | | "Same source as always" | Sources can change | CONFIRM source current | | "Minor discrepancy" | All discrepancies matter | INVESTIGATE and document |

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Phase 3: Analysis Execution

Dispatch to specialist with full context

Agent Dispatch

Task tool:
  subagent_type: "ring:financial-analyst"
  prompt: |
    Perform financial analysis per these specifications:

    **Objective**: [from Phase 1]
    **Period**: [time periods]
    **Comparison**: [benchmarks/peers]
    **Materiality**: [threshold]

    **Data Provided**:
    [Attach verified data from Phase 2]

    **Required Analysis**:
    - [ ] Ratio analysis (liquidity, profitability, leverage, efficiency)
    - [ ] Trend analysis (period over period)
    - [ ] Benchmark comparison (if applicable)
    - [ ] Variance analysis (if applicable)

    **Output Requirements**:
    - All calculations shown
    - All sources cited
    - All assumptions documented

Required Output Elements

| Element | Requirement | |---------|-------------| | Executive Summary | Key findings in 3-5 bullets | | Analysis Methodology | Methods used and why | | Key Findings | With supporting calculations | | Data Sources | Complete citation | | Assumptions | All assumptions documented | | Recommendations | Actionable next steps |

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Phase 4: Interpretation

MANDATORY: Provide context for all findings

Interpretation Framework

| Finding Type | Required Context | |--------------|------------------| | Ratio result | Industry comparison, trend direction | | Variance | Root cause, materiality assessment | | Trend | Sustainability, drivers, implications | | Anomaly | Investigation result, explanation |

Quality Checks

| Check | Validation | |-------|------------| | Findings supported | Each finding traces to data | | Conclusions logical | Interpretation follows from facts | | Recommendations actionable | Clear next steps provided | | Limitations disclosed | Analysis boundaries stated |

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Phase 5: Documentation

MANDATORY: Ensure audit-ready deliverable

Documentation Checklist

| Element | Status | |---------|--------| | All data sources cited | Required | | All calculations shown | Required | | All assumptions documented | Required | | Methodology explained | Required | | Limitations disclosed | Required | | Version control | Required |

Output Format

See shared-patterns/execution-report.md for base metrics.

Analysis-Specific Metrics:

• ratios_calculated: N
• periods_analyzed: N
• benchmarks_compared: N
• variances_explained: N
• recommendations_made: N

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Pressure Resistance

See shared-patterns/pressure-resistance.md for universal pressures.

Analysis-Specific Pressures

| Pressure Type | Request | Agent Response | |---------------|---------|----------------| | "Just give me the conclusion" | "I'll provide conclusions with supporting analysis. Undocumented conclusions cannot be defended." | | "Skip the ratios we don't need" | "Comprehensive analysis requires complete ratio set. I'll calculate all standard ratios." | | "Use approximate numbers" | "Analysis requires precise figures. I'll use exact amounts from source documents." |

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Anti-Rationalization Table

See shared-patterns/anti-rationalization.md for universal anti-rationalizations.

Analysis-Specific Anti-Rationalizations

| Rationalization | Why It's WRONG | Required Action | |-----------------|----------------|-----------------| | "Standard analysis doesn't need documentation" | ALL analysis needs documentation | DOCUMENT methodology | | "Ratios speak for themselves" | Ratios need interpretation | PROVIDE context | | "Industry benchmark is well-known" | Benchmarks need citation | CITE source | | "Similar to prior analysis" | Each analysis is independent | PERFORM fresh analysis |

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Execution Report

Upon completion, report:

| Metric | Value | |--------|-------| | Duration | Xm Ys | | Data Sources | N verified | | Ratios Calculated | N | | Trends Identified | N | | Recommendations | N | | Result | COMPLETE/PARTIAL |

Quality Indicators

| Indicator | Status | |-----------|--------| | All sources verified | YES/NO | | All calculations shown | YES/NO | | All assumptions documented | YES/NO | | Audit ready | YES/NO |