longbridge-financial-analysis

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

1. Resolve symbol to <CODE>.<MARKET> (e.g. TSLA.US, 700.HK, 600519.SH).
2. Call CLI with --kind ALL to retrieve IS, BS, and CF in one request.
3. 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:

1. Accounts receivable growth > Revenue growth
2. Inventory growth >> Revenue growth
3. Gross margin sharp unexpected change
4. Operating CF persistently below Net income (> 2 consecutive years)
5. Related-party receivables / revenue rising
6. Auditor change or qualified opinion
7. Large "other income" or non-recurring gains propping earnings
8. Revenue concentration spike (single customer > 50%)
9. Capex spike without revenue growth follow-through
10. Cash & equivalents declining while reported profit is rising

1. 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/