#accounting #investment #financial-analysis #financial-statements

Financial Analyzer

AI-powered financial analysis assistant for financial statement analysis, ratio analysis, cash flow analysis, investment evaluation, and financial health assessment. Supports Chinese and international accounting standards. Essential tool for investors and analysts.

jason-aka-chen@jason-aka-chen

Install

openclaw skills install @jason-aka-chen/financial-analyzer

Financial Analyzer

AI-powered financial analysis and investment evaluation tool.

Features

1. Financial Statement Analysis

Balance Sheet: Assets, liabilities, equity analysis
Income Statement: Revenue, expenses, profit analysis
Cash Flow Statement: Operating, investing, financing
Statement of Changes: Equity changes tracking

2. Ratio Analysis

Liquidity Ratios: Current, quick, cash ratio
Solvency Ratios: Debt, interest coverage, D/E
Profitability Ratios: ROE, ROA, margins
Efficiency Ratios: Turnover, asset utilization
Market Ratios: P/E, P/B, PEG, dividend yield

3. Cash Flow Analysis

Operating Cash Flow: Quality of earnings
Free Cash Flow: Valuation and health
Cash Conversion: Efficiency metrics
Burn Rate: Startup sustainability

4. Investment Evaluation

DCF Valuation: Discounted cash flow
Relative Valuation: Peer comparison
Graham Number: Value investing
Intrinsic Value: Multiple methods

5. Risk Assessment

Altman Z-Score: Bankruptcy prediction
Piotroski F-Score: Financial health
Credit Risk: Default probability
Operational Risk: Business stability

Installation

bash

pip install numpy pandas

Usage

Basic Analysis

python

from financial_analyzer import FinancialAnalyzer

analyzer = FinancialAnalyzer()

# Analyze a company
result = analyzer.analyze(
    company="茅台",
    statements={
        'balance_sheet': balance_data,
        'income_statement': income_data,
        'cash_flow': cash_flow_data
    }
)

print(result['summary'])

Ratio Analysis

python

# Calculate all ratios
ratios = analyzer.calculate_ratios(statements)

print(ratios['liquidity'])
# {
#     'current_ratio': 2.5,
#     'quick_ratio': 1.8,
#     'cash_ratio': 0.5
# }

print(ratios['profitability'])
# {
#     'roe': 0.28,
#     'roa': 0.18,
#     'gross_margin': 0.75,
#     'net_margin': 0.52
# }

Valuation

python

# DCF Valuation
dcf = analyzer.dcf_valuation(
    free_cash_flow=50e9,
    growth_rate=0.05,
    discount_rate=0.10,
    terminal_growth=0.03
)
print(f"Intrinsic Value: {dcf['enterprise_value']:,.0f}")

# Relative Valuation
relative = analyzer.relative_valuation(
    company="茅台",
    peers=["五粮液", "泸州老窖"],
    metrics={'pe': 35, 'pb': 8}
)

Risk Assessment

python

# Altman Z-Score (bankruptcy risk)
z_score = analyzer.altman_z_score(statements)
print(f"Z-Score: {z_score['score']:.2f}")
print(f"Risk Level: {z_score['risk_level']}")
# Z-Score: 5.2
# Risk Level: Safe (Z > 2.99)

# Piotroski F-Score (financial health)
f_score = analyzer.piotroski_f_score(statements)
print(f"F-Score: {f_score['score']}/9")

Financial Health Check

python

# Comprehensive health check
health = analyzer.health_check(statements)

print(health['overall_score'])  # 85/100
print(health['strengths'])
print(health['weaknesses'])
print(health['recommendations'])

API Reference

Statement Analysis

Method	Description
`analyze(company, statements)`	Full analysis
`analyze_balance_sheet(data)`	Balance sheet analysis
`analyze_income(data)`	Income statement analysis
`analyze_cash_flow(data)`	Cash flow analysis

Ratios

Method	Description
`calculate_ratios(statements)`	All ratios
`liquidity_ratios(data)`	Liquidity metrics
`solvency_ratios(data)`	Solvency metrics
`profitability_ratios(data)`	Profitability metrics
`efficiency_ratios(data)`	Efficiency metrics

Valuation

Method	Description
`dcf_valuation(...)`	DCF model
`relative_valuation(...)`	Peer comparison
`graham_number(...)`	Graham's formula
`earnings_power_value(...)`	EPV valuation

Risk

Method	Description
`altman_z_score(statements)`	Bankruptcy risk
`piotroski_f_score(statements)`	Financial health
`credit_risk_score(statements)`	Credit assessment
`operational_risk(statements)`	Business risk

Reports

Method	Description
`generate_report(analysis)`	Full report
`summary_report(analysis)`	Summary
`peer_comparison(company, peers)`	Compare with peers

Key Ratios

Liquidity

Ratio	Formula	Good Range
Current Ratio	Current Assets / Current Liabilities	1.5 - 3.0
Quick Ratio	(CA - Inventory) / CL	1.0 - 2.0
Cash Ratio	Cash / CL	0.2 - 0.5

Profitability

Ratio	Formula	Interpretation
ROE	Net Income / Equity	Higher is better
ROA	Net Income / Assets	Higher is better
Gross Margin	Gross Profit / Revenue	Industry dependent
Net Margin	Net Income / Revenue	Higher is better

Leverage

Ratio	Formula	Good Range
Debt/Equity	Total Debt / Equity	< 2.0
Interest Coverage	EBIT / Interest	> 3.0
Debt/Assets	Total Debt / Assets	< 0.6

Efficiency

Ratio	Formula	Interpretation
Asset Turnover	Revenue / Assets	Higher is better
Inventory Turnover	COGS / Inventory	Industry dependent
Receivables Turnover	Revenue / Receivables	Higher is better

Valuation Models

DCF Model

python

{
    'method': 'dcf',
    'steps': [
        'Project free cash flows',
        'Calculate terminal value',
        'Discount to present value',
        'Subtract debt, add cash'
    ],
    'inputs': {
        'fcf': 'Free cash flow',
        'growth_rate': 'Expected growth',
        'wacc': 'Weighted average cost of capital',
        'terminal_growth': 'Long-term growth'
    }
}

Graham Number

python

graham_number = sqrt(22.5 * EPS * Book_Value_Per_Share)

Risk Models

Altman Z-Score

text

Z = 1.2*X1 + 1.4*X2 + 3.3*X3 + 0.6*X4 + 1.0*X5

X1 = Working Capital / Total Assets
X2 = Retained Earnings / Total Assets
X3 = EBIT / Total Assets
X4 = Market Value Equity / Total Liabilities
X5 = Sales / Total Assets

Interpretation:
Z > 2.99: Safe Zone
1.81 < Z < 2.99: Grey Zone
Z < 1.81: Distress Zone

Piotroski F-Score

text

9 criteria, 1 point each:
1. Positive ROA
2. Positive Operating Cash Flow
3. ROA improving
4. OCF > Net Income
5. Lower debt ratio
6. Higher current ratio
7. No share dilution
8. Higher gross margin
9. Higher asset turnover

Score interpretation:
8-9: Strong
6-7: Good
4-5: Average
0-3: Weak

Example: Full Analysis

python

from financial_analyzer import FinancialAnalyzer

analyzer = FinancialAnalyzer()

# Company financial data
statements = {
    'balance_sheet': {
        'total_assets': 200e9,
        'total_liabilities': 50e9,
        'current_assets': 80e9,
        'current_liabilities': 30e9,
        'cash': 40e9,
        'inventory': 10e9,
        'equity': 150e9
    },
    'income_statement': {
        'revenue': 100e9,
        'cost_of_goods': 25e9,
        'operating_expenses': 10e9,
        'net_income': 50e9,
        'ebit': 60e9
    },
    'cash_flow': {
        'operating_cf': 55e9,
        'investing_cf': -15e9,
        'financing_cf': -10e9,
        'free_cash_flow': 40e9
    }
}

# Run full analysis
result = analyzer.analyze("Example Corp", statements)

print(f"ROE: {result['ratios']['profitability']['roe']:.1%}")
print(f"Z-Score: {result['risk']['z_score']:.2f}")
print(f"Health Score: {result['health_score']}/100")

Chinese Accounting Standards

Supports both:

CAS (Chinese Accounting Standards)
IFRS (International Financial Reporting Standards)
GAAP (US Generally Accepted Accounting Principles)

Use Cases

Investment Analysis: Evaluate investment opportunities
Credit Analysis: Assess creditworthiness
Due Diligence: M&A analysis
Performance Tracking: Monitor company health
Screening: Filter investment candidates

Best Practices

Use multiple ratios together
Compare with industry peers
Analyze trends over time
Consider qualitative factors
Understand accounting policies

Future Capabilities

Real-time data integration
AI-powered insights
Automated report generation
Multi-company comparison
Industry benchmarking

Financial Analyzer

Install

Financial Analyzer

Features

1. Financial Statement Analysis

2. Ratio Analysis

3. Cash Flow Analysis

4. Investment Evaluation

5. Risk Assessment

Installation

Usage

Basic Analysis

Ratio Analysis

Valuation

Risk Assessment

Financial Health Check

API Reference

Statement Analysis

Ratios

Valuation

Risk

Reports

Key Ratios

Liquidity

Profitability

Leverage

Efficiency

Valuation Models

DCF Model

Graham Number

Risk Models

Altman Z-Score

Piotroski F-Score

Example: Full Analysis

Chinese Accounting Standards

Use Cases

Best Practices

Future Capabilities

Related skills