Earnings Review

This skill performs deep analysis of earnings reports and financial filings, focusing on primary sources rather than analyst summaries or news coverage.

What it does

• Extracts core financial data from income statements, cash flow statements, and balance sheets, with verification across multiple sources and cross-checks using built-in audit tools
• Analyzes management discussion by tracking tone, candor, and whether prior period commitments were met; flags vague language and external blame-shifting
• Excavates hidden signals from footnotes including related-party transactions, stock option dilution, contingent liabilities, accounting policy changes, and concentration risks
• Compares to historical trends by placing current results into a multi-quarter or multi-year time series to identify acceleration, deceleration, or deterioration
• Identifies quality red flags such as receivables growing faster than revenue, inventory building, operating cash flow falling below net income, or non-recurring gains masking operational weakness
• Delivers a structured verdict answering whether results beat, met, or missed expectations and what changed about the investment thesis

How to use it

Provide the company name and period you want analyzed—for example, "Tencent 2025Q4" or "PDD full-year 2025" or "Meituan latest." The skill retrieves primary source documents (annual reports, quarterly filings, earnings call transcripts) from company investor relations pages, regulatory databases, or equivalent sources, then executes a multi-step process: data extraction and validation, management language assessment, footnote deep-dive, historical comparison, and a final report saved to your project workspace. Output includes a one-page summary table, narrative analysis of the three biggest changes, management tone tracking, identified risks, and a clear judgment on investment implications.

Note: this skill's internal instructions are written in Chinese. Claude reads them natively and will work with you in English.