financial-statements

financial-statements

Purpose

Pull the three statements for the last 5 fiscal years plus the last 4 quarters. Compute the standard solvency, liquidity, and cash-generation ratios. Output a clean, normalized dataset for downstream skills.

Inputs

• ticker (required).
• reporting_currency from company-profile — used to validate consistency.

Methodology

1. Pull the statements via financial-datasets MCP:
   • income-statements endpoint, annual & quarterly.
   • balance-sheets endpoint, annual & quarterly.
   • cash-flow-statements endpoint, annual & quarterly.
2. Validate currency consistency. All statements must report in the currency identified by company-profile. If MCP returns a different currency, flag it and stop.
3. Compute ratios.
   • Net debt / EBITDA (annual).
   • Interest coverage = EBIT / Interest expense (annual).
   • Current ratio = Current assets / Current liabilities.
   • Quick ratio = (Current assets - Inventory) / Current liabilities.
   • FCF = CFO - CapEx (annual & TTM).
   • Working capital = Current assets - Current liabilities; track delta.
   • Gross / operating / net margin per period.
4. Flag one-offs. Any line with restructuring, impairment, goodwill write-down, litigation settlement — itemize.

Dependencies

• Consumes: company-profile (reporting currency).
• MCP: financial-datasets (income / balance / cash-flow endpoints).

Output schema

JSON at ${CLAUDE_PLUGIN_DATA}/companies/<TICKER>/financial-statements.json:

{
  "currency": "USD",
  "as_of": "2026-05-28",
  "annual": {
    "FY24": {"revenue": ..., "ebit": ..., "net_income": ..., "total_assets": ..., "fcf": ..., "source": "..."}
  },
  "quarterly": {"Q1-FY26": {...}},
  "ratios": {
    "net_debt_to_ebitda": [{"period": "FY24", "value": 1.2, "source": "..."}],
    "interest_coverage": [...],
    "fcf_margin_pct": [...]
  },
  "one_offs": [{"period": "FY24", "type": "impairment", "amount": ..., "source": "..."}]
}

Source citation policy

Every line of every statement carries the MCP endpoint and as-of date in source:. One-offs additionally cite the filing footnote that disclosed them.