Forensic financial analysis for A-share companies. Identifies discrepancies, potential irregularities, and earnings quality issues in Chinese financial statements. Adapted from the original break-trace skill for CAS accounting and Chinese market red flags. Triggers on "A股财务核查", "财务异常", "forensic analysis China", "财务舞弊", "earnings quality China", or "investigate [company] financials".
インストール方法を見るインストールする前に、エージェントに与えられる指示の中身を確認できます。
Conduct A股财务核查 — forensic analysis to identify potential issues in Chinese financial statements.
get_financials(ticker, "income") → Revenue, profit trends
get_financials(ticker, "balance") → Balance sheet anomalies
get_financials(ticker, "cashflow") → Cash flow quality
Revenue red flags:
| Indicator | Check | Red Flag |
|---|---|---|
| 应收账款/收入 | AR / Revenue | >40% or rising fast |
| 应收账款增速 vs 收入增速 | Growth comparison | AR growing >> Revenue |
| 经营活动现金流/净利润 | OCF / Net Income | <0.5 or negative |
| 收入确认政策 | Notes review | Aggressive recognition |
| 客户集中度 | Top customers | >30% from one customer |
| 关联交易 | Related party | High % of revenue |
Revenue quality score:
| Metric | Score (1-5) | Notes |
|---|---|---|
| OCF/NI ratio | 5 = OCF >> NI | |
| AR days | 5 = low/stable | |
| Revenue concentration | 5 = diversified | |
| Growth quality | 5 = organic, recurring | |
| Cash conversion | 5 = excellent |
Profit red flags:
| Indicator | Check | Red Flag |
|---|---|---|
| 营业利润 vs 净利润 | Operating profit vs net | Large gap |
| 非经常性损益 | Non-recurring items | >20% of profit |
| 政府补助 | Government subsidies | High % of profit |
| 资产减值 | Impairments | Irregular timing |
| 投资收益 | Investment income | Unsustainable |
| 毛利率趋势 | Gross margin | Unexplained changes |
Profit decomposition:
净利润 = 营业利润 + 营业外收支 - 所得税
分析重点:
1. 营业利润占比 (营业利润/净利润): 应>80%
2. 非经常性损益: 识别一次性项目
3. 政府补助依赖度: 补助/净利润
4. 减值损失波动: 是否平滑利润?
Cash flow analysis:
| Metric | Formula | Healthy | Concern |
|---|---|---|---|
| OCF/NI | OCF / Net Income | >1 | <0.5 |
| FCF | OCF - CapEx | Positive | Negative |
| OCF/Revenue | OCF / Revenue | >5% | <0% |
| 投资活动现金流 | Investing CF | Outflows (growth) | Large inflows (asset sales?) |
Cash flow quality score:
| Indicator | Healthy | Warning |
|---|---|---|
| OCF consistently positive | ✓ | Negative OCF |
| OCF tracks NI | ✓ | Large divergence |
| CapEx sustainable | ✓ | CapEx >> OCF |
| No frequent asset sales | ✓ | Asset disposal income |
Balance sheet checks:
| Area | Red Flags |
|---|---|
| 货币资金 | Large cash + high debt (possible restriction) |
| 应收账款 | Rapid growth, aging issues |
| 其他应收款 | Unusually large (possible tunneling) |
| 存货 | Rapid growth, no explanation |
| 在建工程 | Never completed (capitalized costs?) |
| 商誉 | High % of equity (>30%) |
| 长期待摊费用 | Unusually large |
| 负债 | Off-balance sheet items |
Specific balance sheet ratios:
| Ratio | Formula | Concern |
|---|---|---|
| 有息负债/净资产 | Interest-bearing debt / Equity | >100% |
| 货币资金/有息负债 | Cash / Interest-bearing debt | <0.3 |
| 商誉/净资产 | Goodwill / Equity | >30% |
| 其他应收款/资产 | Other receivables / Total assets | >5% |
| 存货周转天数 | Inventory days | Sudden increase |
Related party red flags:
| Indicator | Check |
|---|---|
| 关联交易金额 | % of revenue/costs |
| 关联交易定价 | Arm's length? |
| 关联应收应付 | Balances with related parties |
| 资金占用 | Funds tied up with related parties |
| 担保 | Guarantees for related parties |
Common tunneling mechanisms:
Earnings management indicators:
| Method | Detection |
|---|---|
| 费用资本化 | CapEx unusual, D&A low |
| 收入提前确认 | AR rising, 预收账款 falling |
| 费用延后确认 | AP falling, accrued expenses low |
| 减值选择性计提 | Timing of impairments |
| 会计政策变更 | Policy change benefits |
| 估计变更 | Reserve changes |
Beneish M-Score (adapted for China):
| Variable | Calculation |
|---|---|
| DSRI | Days sales in receivables change |
| GMI | Gross margin deterioration |
| AQI | Asset quality index |
| SGI | Sales growth index |
| DEPI | Depreciation index |
| SGAI | SG&A index |
| LVGI | Leverage index |
| TATA | Total accruals / Total assets |
Audit report review:
| Item | Review |
|---|---|
| 审计意见 | Standard / Modified / Adverse |
| 强调事项段 | Any emphasis of matter? |
| 关键审计事项 | Key audit matters |
| 审计师变更 | Recent change? |
| 审计费用 | Unusual changes? |
Filing review:
Regulatory red flags:
| Source | Signals |
|---|---|
| 交易所问询函 | Inquiry letters |
| 证监会关注函 | Regulatory attention |
| 行政处罚 | Fines, penalties |
| 交易所纪律处分 | Disciplinary actions |
| 投资者诉讼 | Shareholder lawsuits |
| Pattern | Description | Detection |
|---|---|---|
| 虚增收入 | Fictitious revenue | AR anomaly, tax mismatch |
| 虚减成本 | Understate costs | Margin anomaly |
| 关联交易非关联化 | Related party disguised | Customer/supplier analysis |
| 资金循环 | Round-tripping | Cash flow analysis |
| 资产置换 | Asset swapping | Unusual asset changes |
| 会计估计操纵 | Estimate manipulation | Reserve changes |
Before delivering report:
Data Source Mode Switch: Set env var
IFIND_DATA_SOURCE_MODEto control data source preference.
ifind-only(strict): Use iFind only, error if unavailableifind-fallback(default): iFind preferred, fallback to AkShareakshare-only, wind-only (Wind only), wind-fallback (Wind first, fallback to iFind → AkShare): Skip iFind, use AkShare only
まだレビューはありません。使ってみた感想をお寄せください。
概要と使いどころ
Three-statement financial model for A-share stocks. Adapts the standard 3-statement-model methodology for Chinese accounting standards (CAS), Chinese GAAP differences, and AkShare-sourced financials. Use instead of the original 3-statement-model skill when building integrated IS/BS/CF models for Chinese listed companies.
日本語の概要は準備中です。原文の説明を表示しています。
Build accrual schedules for A-share fund administration. Tracks revenue recognition, expense accruals, and working capital timing for fund accounting. Adapted from the original accrual-schedule skill for fund accounting standards. Triggers on "基金应计项目", "应计计提基金", "accrual schedule fund", "NAV accruals", or "accruals [fund]".
日本語の概要は準備中です。原文の説明を表示しています。
Build accrual schedules for A-share companies tracking revenue recognition, expense accruals, and working capital timing. Adapted from the original accrual-schedule skill for CAS accounting and Chinese business practices. Triggers on "A股应计项目", "应计计提", "accrual schedule China", "应计账款分析", or "working capital accruals [company]".
日本語の概要は準備中です。原文の説明を表示しています。
Assess an A-share portfolio company's AI readiness for China-focused private equity investments. Evaluates data infrastructure, technology stack, talent, and AI adoption opportunities in the Chinese market context. Triggers on "A股公司AI评估", "AI readiness China", "AI assessment portfolio company", "AI转型评估", or "artificial intelligence readiness [company]".
日本語の概要は準備中です。原文の説明を表示しています。
Audit financial models and Excel workbooks for A-share analysis. Adapts the original audit-xls skill for Chinese financial modeling standards, CAS conventions, and A-share-specific checks. Triggers on "A股模型审计", "财务模型核查", "audit model China", "audit xlsx", "模型QC", or "check model [company]".
日本語の概要は準備中です。原文の説明を表示しています。
Forensic financial analysis for A-share fund holdings and portfolio companies. Adapts the original break-trace skill for fund administration context and Chinese market standards. Triggers on "基金持仓核查", "持仓异常", "forensic fund analysis China", "持仓质量分析", or "investigate [fund] holdings".
日本語の概要は準備中です。原文の説明を表示しています。