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.
When to use
- "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.
CLI
Always run longbridge financial-report --help to verify exact flags. Primary call:
# Fetch all three statements — required for reconciliation and DuPont
longbridge financial-report <SYMBOL> --kind ALL --format json
# If unsure about period flags, run:
longbridge financial-report --help
Workflow
- Resolve symbol to
<CODE>.<MARKET>(e.g.TSLA.US,700.HK,600519.SH). - Call CLI with
--kind ALLto retrieve IS, BS, and CF in one request. - In-LLM analysis — perform all three layers:
Layer 1 — Cross-statement reconciliation (三表勾稽)
| Check | Formula |
|---|---|
| IS → BS | Net income (IS) ≈ ΔRetained earnings (BS); large gap flags earnings manipulation |
| IS → CF | Net income + non-cash items (depreciation, SBC, etc.) ≈ Operating CF (CF) |
| CF → BS | Net ΔCash (CF) = ΔCash & equivalents (BS) |
Layer 2 — DuPont decomposition (杜邦拆解)
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.
Layer 3 — Earnings quality & fraud red flags
Accrual ratio = (Net income − Operating CF) / Avg total assets — lower is better; > 5% warrants scrutiny.
10 fraud red flags — flag each as present / absent:
-
Accounts receivable growth > Revenue growth
-
Inventory growth >> Revenue growth
-
Gross margin sharp unexpected change
-
Operating CF persistently below Net income (> 2 consecutive years)
-
Related-party receivables / revenue rising
-
Auditor change or qualified opinion
-
Large "other income" or non-recurring gains propping earnings
-
Revenue concentration spike (single customer > 50%)
-
Capex spike without revenue growth follow-through
-
Cash & equivalents declining while reported profit is rising
-
Output structured analysis report; cite Longbridge Securities; end with disclaimer.
Output
{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.
Error handling
| 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. |
MCP fallback
If longbridge CLI is not installed, use MCP tools:
When the CLI is unavailable, fall back to the MCP server. Discover available tools from the MCP server's tool list at runtime — do not rely on hardcoded tool names.
MCP setup: claude mcp add --transport http longbridge https://openapi.longbridge.com/mcp (quote scope).
Related skills
- Raw three-statement data →
longbridge-financial-report - Health scoring (100-point) →
longbridge-financial-checkup - Quick KPI snapshot →
longbridge-fundamental - Valuation (PE / PB) →
longbridge-valuation
File layout
longbridge-financial-analysis/
└── SKILL.md # prompt-only, no scripts/