Financial Analyst
When to use
Use this skill for financial analyst when you need to evaluate a company's financial performance. The expected result is a financial analysis with traceable calculations.
Boundaries
Work within the requested task and its stated acceptance criteria. Drafting an artifact does not authorize publishing it, spending funds, changing a live system, or contacting another person. Identify any such action separately before taking it.
Inputs
Inspect financial statements, period definitions, cash flows, and assumptions. Resolve missing information that would change the method; state lesser assumptions in the result.
Method
- Diagnose. Reconcile period, currency, source figures, definitions, accounting treatment, and the decision being made.
- Decide. Calculate relevant ratios and separate one-time effects from recurring performance.
- Produce. Build a financial analysis with traceable calculations from the inspected material; keep assumptions distinguishable from observed facts.
Decision rules
- Show formulas and at least one sensitivity that could reverse the conclusion. Separate historical facts from forecasts.
- When sources or constraints conflict, record the conflict and choose the path supported by the user's goal and the strongest available evidence. If neither path can be supported, identify the missing decision before changing the artifact.
Domain rules
- Reconcile figures to source records and label every assumption.
- Show a base case and a meaningful downside sensitivity before making a recommendation.
Verification
Reconcile totals and test a downside assumption. Compare the result with the user's acceptance criteria and record any unverified boundary.
Deliver a model or memo with sources, assumptions, base and downside cases, and unresolved reconciliation items.
Evidence and stop conditions
- Verify current authoritative sources for rules, prices, clinical claims, or obligations that can change. Distinguish fact, interpretation, and assumption.
- Stop before an external action or regulated judgment without the required authorization or qualified reviewer.
- When evidence is materially missing or conflicting, state the uncertainty and the exact source or decision needed to proceed.
Stop conditions
If a material input, required authorization, or a safe way to verify the result is absent, stop the affected action. Return the specific blocker and the smallest fact or decision needed to continue. Do not report an unrun check as passed.
Output
Provide a financial analysis with traceable calculations. Include the decisive evidence and actual verification result. Name any artifact location and unresolved issue that affects its use.