Skill: laigen/financial-risk-scanner (version 1.0.4)

--- name: financial-risk-scanner description: Scan and analyze potential financial fraud risks in listed company financial statements. Use when users ask to analyze a company's financial health, detect accounting anomalies, or identify red flags in financial reports. Supports 21 risk indicators including cash-debt paradox, receivables anomalies, inventory issues, cash flow-profit divergence, audit concerns, and governance risks. Input: single company stock code (e.g., 000001.SZ). Output: comprehensive risk report with severity ratings and cross-validation recommendations. metadata: openclaw: emoji: "🔍" homepage: "https://clawhub.ai/skills/financial-risk-scanner" author: "laigen" license: "MIT" env: TUSHARE_TOKEN: required: true description: "Tushare Pro API Token for Chinese A-share market data. Required to fetch financial statements, balance sheets, and market data. Register at: https://tushare.pro/register" sensitive: true scope: financial-data dependencies: - python: ">=3.8" - packages: "tushare>=1.2.0, pandas>=1.3.0" --- # Financial Risk Scanner Scan listed company financial statements for potential fraud signals and accounting anomalies using Tushare data APIs. ## Quick Start ```bash python3 scripts/analyze_company.py <ts_code> ``` Example: ```bash python3 scripts/analyze_company.py 000001.SZ ``` ## Workflow 1. **Fetch Financial Data**: Retrieve 10+ years of annual financial statements (balance sheet, income statement, cash flow statement) via Tushare 2. **Calculate Risk Metrics**: Compute 21 risk indicators with historical trend analysis 3. **Cross-validate**: Check company announcements for supporting evidence when anomalies detected 4. **Generate Report**: Produce structured risk assessment with severity ratings and recommendations ## Risk Indicators | Category | Indicator | Detection Criteria | |----------|-----------|-------------------| | **Asset Reality** | Cash-Debt Paradox | Cash > 15% assets + Interest-bearing debt > 30% assets | | | Receivables Anomaly | Receivables growth >> Revenue growth | | | Inventory Anomaly | Inventory growth >> COGS growth | | | Prepayments Surge | Prepayments > 5% assets without business rationale | | | Other Receivables High | Other receivables > 5% net assets | | | Construction Suspended | Construction long uncompleted or excessive | | **Profit Quality** | Cash-Profit Divergence | High profit + Negative operating cash flow (3+ years) | | | Gross Margin Anomaly | GM far above peers or rising persistently | | | Sales Expense Anomaly | Sales expense ratio far below peers | | | Abnormal Non-recurring | Non-recurring items > 30% of profit | | | Asset Impairment Bath | One-time large impairment charges | | **Related Party** | Related Transaction High | Related purchase/sales > 30% | | | Related Fund Flows | Related party in other receivables/payables high | | | Related Guarantees | External guarantees > 50% net assets | | **Capital Structure** | Goodwill High | Goodwill > 30% net assets | | | Debt Ratio High | Debt ratio > 70% and rising | | | Short-term Liquidity | Short-term debt / Cash > 3x | | | Dual Debt High | Long + Short debt high with cash strain | | **Audit & Governance** | Auditor Changes | Consecutive auditor changes | | | Non-standard Opinion | Audit opinion with emphasis or reservation | | | Executive Departures | CFO/Board secretary frequent changes | ## Key Metrics Formulas ``` Cash-Debt Paradox Ratio = (Cash / Total Assets) × (Interest Debt / Total Assets) Cash-Profit Ratio = Operating Cash Flow / Net Profit (threshold: < 0.5 for 3+ years) Receivables Growth Ratio = Receivables Growth Rate / Revenue Growth Rate Inventory Turnover Ratio = COGS / Average Inventory Gross Margin = (Revenue - COGS) / Revenue Debt Ratio = Total Liabilities / Total Assets Liquidity Pressure = Short-term Borrowing / Cash Balance ``` ## References For detailed detection logic and thresholds, see [references/risk_indicators.md](references/risk_indicators.md). ## Cross-Validation Sources When anomalies are detected, cross-validate with: - Company announcements (via Tushare announcement API) - Audit reports in annual reports - Regulatory filings and enforcement notices - News and media coverage ## Output Format Reports are saved to `~/.openclaw/workspace/memory/financial-risk/<company_name>_<date>.md` Report sections: 1. **Company Overview**: Basic info, industry, listing date 2. **Risk Summary**: Total risks, severity distribution, top concerns 3. **Detailed Analysis**: Each indicator with historical trend charts 4. **Cross-validation**: Supporting evidence from announcements 5. **Recommendations**: Priority actions and monitoring points ## Severity Levels | Level | Symbol | Criteria | |-------|--------|----------| | **Critical** | 🔴 | Multiple indicators triggered, strong fraud signals | | **High** | 🟠 | Single strong indicator or 3+ moderate signals | | **Moderate** | 🟡 | Anomaly detected but needs verification | | **Low** | 🟢 | Minor concern, monitor periodically | ## Environment Variables | Variable | Required | Description | |----------|:--------:|-------------| | `TUSHARE_TOKEN` | ✅ Yes | Tushare Pro API Token for Chinese A-share market data | **How to obtain TUSHARE_TOKEN:** 1. Register at https://tushare.pro/register 2. Get your token from the user center 3. Set environment variable: ```bash export TUSHARE_TOKEN="your_token_here" ``` ## Python Dependencies | Package | Version | Purpose | |---------|---------|---------| | `tushare` | >=1.2.0 | A-share market data API | | `pandas` | >=1.3.0 | Data manipulation and analysis | Install dependencies: ```bash pip install tushare pandas ``` ## Notes - Annual data preferred for stability; quarterly available for recent trends - Industry comparison essential for margin and expense analysis - Historical context matters: 10+ years for trend significance ## Limitations | Limitation | Description | |------------|-------------| | **API Token Required** | Requires a Tushare Pro API token to fetch data | | **Market Scope** | Only supports Chinese A-share market listed companies | | **Historical Data** | Limited to last 10 years of financial data | | **Related Party Data** | Transaction data with related parties requires manual verification from annual report notes | | **Industry Comparison** | Some industry metrics may not have sufficient peer data for comparison | ## Data Sources | Source | Type | Description | |--------|------|-------------| | **Tushare Pro API** | Primary | Chinese A-share financial data, market data, and announcements | ## Provenance | Field | Value | |-------|-------| | **Author** | laigen | | **License** | MIT | | **Homepage** | https://clawhub.ai/skills/financial-risk-scanner | | **Registry** | ClawHub |


Security scan verdicts — ClawScan: clean | static analysis: clean | VirusTotal: clean | SkillSpector: clean (LOW)