Skill: ndtchan/earnings-quality-reviewer (version 1.0.0)

--- name: earnings-quality-reviewer description: Reviews earnings quality before valuation when structured financial statements are available; optional notes improve confidence. Requires supplied data only and performs no direct data fetching. compatibility: Requires structured financial statements and optional notes; no direct data fetching. --- # Earnings Quality Reviewer ## Purpose Assess whether reported earnings are reliable enough to support valuation conviction. ## Scope - Income statement. - Balance sheet. - Cash flow statement. - Profitability, liquidity, leverage, and efficiency ratios. - Financial statement notes. - One-offs and non-recurring items. - Related-party notes. - Debt maturity notes. ## Non-goals - No data fetching. - No fabrication of missing notes. - No absolute buy/sell instructions. ## Input contract Provide structured financials and optional notes: - Income statement line items, including revenue, gross profit, operating profit, finance cost, tax, net income, and non-recurring items when available. - Balance sheet line items, including cash, receivables, inventory, current assets, debt, payables, current liabilities, equity, and total assets. - Cash flow line items, including cash flow from operations, capital expenditure, free cash flow, financing cash flows, and material working-capital movements. - Ratios or enough raw fields to compute ratios. - Optional notes covering accounting policy changes, related-party transactions, debt maturities, contingencies, and management adjustments. ## Data quality gate Before reviewing earnings quality, assess: - Statement freshness: whether statement dates are current enough for the valuation date. - Missing lines: whether key income statement, balance sheet, or cash flow lines are absent. - Cash-flow completeness: whether operating cash flow, capital expenditure, and free cash flow are available or can be derived. - Notes availability: whether notes are supplied for accounting policies, one-offs, related parties, contingencies, and debt maturities. If the data gate fails, still provide a review when possible, but lower confidence and list the gaps in the handoff bundle. ## Review checklist - Cash conversion: compare net income with operating cash flow and free cash flow across the available period. - Accrual risk: identify large earnings-without-cash patterns, margin expansion without cash support, capitalization concerns, or abnormal non-cash items. - Working capital pressure: review receivables, inventory, payables, current ratio trends, and cash conversion cycle signals when available. - Leverage/refinancing risk: assess debt load, short-term maturities, interest burden, covenant or liquidity pressure, and refinancing dependence. - One-off adjustments: separate recurring earnings power from asset sales, impairments, restructuring charges, tax effects, FX effects, and other non-recurring items. - Governance/accounting red flags: flag related-party transactions, accounting policy changes, auditor concerns, restatements, unusually aggressive assumptions, and unexplained note gaps. ## Required output format Use exactly these sections: 1. `Input Quality` 2. `Earnings Quality Score` 3. `Cash Conversion and Accruals` 4. `Balance Sheet and Working Capital` 5. `One-Offs and Accounting Red Flags` 6. `Valuation Confidence Impact` 7. `Handoff Bundle` ## Shared confidence rubric - `High`: fresh statements, complete income statement, balance sheet, and cash flow data, notes available, consistent cash conversion, limited accrual concerns, and no material unresolved red flags. - `Medium`: usable statements and cash-flow data, but notes are incomplete, one major line group is limited, or there are moderate unresolved earnings-quality concerns. - `Low`: stale statements, missing cash-flow data, missing notes, major unexplained accruals, significant working-capital stress, refinancing risk, or material accounting/governance red flags. ## Guardrails - Separate facts, assumptions, and inference. - Do not fabricate missing line items, notes, explanations, or management intent. - Cap confidence at `Medium` when relevant notes are missing. - Treat red flags as valuation-risk inputs, not trading commands. - Use cautious language when the evidence is incomplete or mixed. ## Handoff bundle Include these exact markers: - `ticker` - `as_of_date` - `earnings_quality_tier` - `cash_conversion` - `accrual_risk` - `working_capital_pressure` - `leverage_refinancing_risk` - `one_off_adjustments` - `red_flags` - `valuation_confidence_impact` - `data_gaps` ## Trigger examples - "Review earnings quality before I run valuation." - "Check whether these reported profits are cash-backed." - "Assess accrual risk and working-capital pressure from these statements." - "Prepare an earnings-quality handoff for the valuation model."

path: agents/openai.yaml
content: interface:
  display_name: "Earnings Quality Reviewer"
  short_description: "Review earnings quality before valuation."
  default_prompt: |
    Use $earnings-quality-reviewer to assess whether reported earnings support valuation confidence.
    Separate facts, assumptions, and inference.
    Report cash conversion, accrual risk, working capital pressure, red flags, confidence impact, and data gaps.

policy:
  allow_implicit_invocation: true

dependencies:
  tools: []


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