@openfinclaw/findoo-datahub-plugin 2026.3.2 → 2026.3.12

package/_vendor/claude-skills-finance/SKILL.md

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+---
+name: financial-analyst
+description: Performs financial ratio analysis, DCF valuation, budget variance analysis, and rolling forecast construction for strategic decision-making
+---
+
+# Financial Analyst Skill
+
+## Overview
+
+Production-ready financial analysis toolkit providing ratio analysis, DCF valuation, budget variance analysis, and rolling forecast construction. Designed for financial analysts with 3-6 years experience performing financial modeling, forecasting & budgeting, management reporting, business performance analysis, and investment analysis.
+
+## 5-Phase Workflow
+
+### Phase 1: Scoping
+
+- Define analysis objectives and stakeholder requirements
+- Identify data sources and time periods
+- Establish materiality thresholds and accuracy targets
+- Select appropriate analytical frameworks
+
+### Phase 2: Data Analysis & Modeling
+
+- Collect and validate financial data (income statement, balance sheet, cash flow)
+- Calculate financial ratios across 5 categories (profitability, liquidity, leverage, efficiency, valuation)
+- Build DCF models with WACC and terminal value calculations
+- Construct budget variance analyses with favorable/unfavorable classification
+- Develop driver-based forecasts with scenario modeling
+
+### Phase 3: Insight Generation
+
+- Interpret ratio trends and benchmark against industry standards
+- Identify material variances and root causes
+- Assess valuation ranges through sensitivity analysis
+- Evaluate forecast scenarios (base/bull/bear) for decision support
+
+### Phase 4: Reporting
+
+- Generate executive summaries with key findings
+- Produce detailed variance reports by department and category
+- Deliver DCF valuation reports with sensitivity tables
+- Present rolling forecasts with trend analysis
+
+### Phase 5: Follow-up
+
+- Track forecast accuracy (target: +/-5% revenue, +/-3% expenses)
+- Monitor report delivery timeliness (target: 100% on time)
+- Update models with actuals as they become available
+- Refine assumptions based on variance analysis
+
+## Tools
+
+### 1. Ratio Calculator (`scripts/ratio_calculator.py`)
+
+Calculate and interpret financial ratios from financial statement data.
+
+**Ratio Categories:**
+
+- **Profitability:** ROE, ROA, Gross Margin, Operating Margin, Net Margin
+- **Liquidity:** Current Ratio, Quick Ratio, Cash Ratio
+- **Leverage:** Debt-to-Equity, Interest Coverage, DSCR
+- **Efficiency:** Asset Turnover, Inventory Turnover, Receivables Turnover, DSO
+- **Valuation:** P/E, P/B, P/S, EV/EBITDA, PEG Ratio
+
+```bash
+python scripts/ratio_calculator.py sample_financial_data.json
+python scripts/ratio_calculator.py sample_financial_data.json --format json
+python scripts/ratio_calculator.py sample_financial_data.json --category profitability
+```
+
+### 2. DCF Valuation (`scripts/dcf_valuation.py`)
+
+Discounted Cash Flow enterprise and equity valuation with sensitivity analysis.
+
+**Features:**
+
+- WACC calculation via CAPM
+- Revenue and free cash flow projections (5-year default)
+- Terminal value via perpetuity growth and exit multiple methods
+- Enterprise value and equity value derivation
+- Two-way sensitivity analysis (discount rate vs growth rate)
+
+```bash
+python scripts/dcf_valuation.py valuation_data.json
+python scripts/dcf_valuation.py valuation_data.json --format json
+python scripts/dcf_valuation.py valuation_data.json --projection-years 7
+```
+
+### 3. Budget Variance Analyzer (`scripts/budget_variance_analyzer.py`)
+
+Analyze actual vs budget vs prior year performance with materiality filtering.
+
+**Features:**
+
+- Dollar and percentage variance calculation
+- Materiality threshold filtering (default: 10% or $50K)
+- Favorable/unfavorable classification with revenue/expense logic
+- Department and category breakdown
+- Executive summary generation
+
+```bash
+python scripts/budget_variance_analyzer.py budget_data.json
+python scripts/budget_variance_analyzer.py budget_data.json --format json
+python scripts/budget_variance_analyzer.py budget_data.json --threshold-pct 5 --threshold-amt 25000
+```
+
+### 4. Forecast Builder (`scripts/forecast_builder.py`)
+
+Driver-based revenue forecasting with rolling cash flow projection and scenario modeling.
+
+**Features:**
+
+- Driver-based revenue forecast model
+- 13-week rolling cash flow projection
+- Scenario modeling (base/bull/bear cases)
+- Trend analysis using simple linear regression (standard library)
+
+```bash
+python scripts/forecast_builder.py forecast_data.json
+python scripts/forecast_builder.py forecast_data.json --format json
+python scripts/forecast_builder.py forecast_data.json --scenarios base,bull,bear
+```
+
+## Knowledge Bases
+
+| Reference                                  | Purpose                                               |
+| ------------------------------------------ | ----------------------------------------------------- |
+| `references/financial-ratios-guide.md`     | Ratio formulas, interpretation, industry benchmarks   |
+| `references/valuation-methodology.md`      | DCF methodology, WACC, terminal value, comps          |
+| `references/forecasting-best-practices.md` | Driver-based forecasting, rolling forecasts, accuracy |
+
+## Templates
+
+| Template                             | Purpose                          |
+| ------------------------------------ | -------------------------------- |
+| `assets/variance_report_template.md` | Budget variance report template  |
+| `assets/dcf_analysis_template.md`    | DCF valuation analysis template  |
+| `assets/forecast_report_template.md` | Revenue forecast report template |
+
+## Industry Adaptations
+
+### SaaS
+
+- Key metrics: MRR, ARR, CAC, LTV, Churn Rate, Net Revenue Retention
+- Revenue recognition: subscription-based, deferred revenue tracking
+- Unit economics: CAC payback period, LTV/CAC ratio
+- Cohort analysis for retention and expansion revenue
+
+### Retail
+
+- Key metrics: Same-store sales, Revenue per square foot, Inventory turnover
+- Seasonal adjustment factors in forecasting
+- Gross margin analysis by product category
+- Working capital cycle optimization
+
+### Manufacturing
+
+- Key metrics: Gross margin by product line, Capacity utilization, COGS breakdown
+- Bill of materials cost analysis
+- Absorption vs variable costing impact
+- Capital expenditure planning and ROI
+
+### Financial Services
+
+- Key metrics: Net Interest Margin, Efficiency Ratio, ROA, Tier 1 Capital
+- Regulatory capital requirements
+- Credit loss provisioning and reserves
+- Fee income analysis and diversification
+
+### Healthcare
+
+- Key metrics: Revenue per patient, Payer mix, Days in A/R, Operating margin
+- Reimbursement rate analysis by payer
+- Case mix index impact on revenue
+- Compliance cost allocation
+
+## Key Metrics & Targets
+
+| Metric                       | Target                       |
+| ---------------------------- | ---------------------------- |
+| Forecast accuracy (revenue)  | +/-5%                        |
+| Forecast accuracy (expenses) | +/-3%                        |
+| Report delivery              | 100% on time                 |
+| Model documentation          | Complete for all assumptions |
+| Variance explanation         | 100% of material variances   |
+
+## Input Data Format
+
+All scripts accept JSON input files. See `assets/sample_financial_data.json` for the complete input schema covering all four tools.
+
+## Dependencies
+
+**None** - All scripts use Python standard library only (`math`, `statistics`, `json`, `argparse`, `datetime`). No numpy, pandas, or scipy required.

package/_vendor/claude-skills-finance/assets/dcf_analysis_template.md

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+# DCF Valuation Analysis
+
+## Report Header
+
+| Field | Value |
+|-------|-------|
+| **Company** | [Company Name] |
+| **Ticker** | [Ticker Symbol] |
+| **Analysis Date** | [Date] |
+| **Prepared By** | [Analyst Name] |
+| **Current Share Price** | $[X] |
+| **Shares Outstanding** | [X]M |
+
+## Executive Summary
+
+[2-3 sentence overview of the valuation conclusion, including the implied value range per share compared to the current market price, and whether the stock appears undervalued, fairly valued, or overvalued.]
+
+### Valuation Summary
+
+| Method | Enterprise Value | Equity Value | Value Per Share | vs Current Price |
+|--------|-----------------|-------------|----------------|-----------------|
+| DCF (Perpetuity Growth) | $[X]M | $[X]M | $[X] | [X]% |
+| DCF (Exit Multiple) | $[X]M | $[X]M | $[X] | [X]% |
+| Comparable Companies | $[X]M | $[X]M | $[X] | [X]% |
+| **Blended Estimate** | **$[X]M** | **$[X]M** | **$[X]** | **[X]%** |
+
+## Investment Thesis
+
+[Summary of the investment case, including key strengths, risks, and catalysts.]
+
+## Historical Financial Summary
+
+| ($M) | FY-4 | FY-3 | FY-2 | FY-1 | LTM |
+|------|------|------|------|------|-----|
+| Revenue | [X] | [X] | [X] | [X] | [X] |
+| Revenue Growth | [X]% | [X]% | [X]% | [X]% | [X]% |
+| Gross Profit | [X] | [X] | [X] | [X] | [X] |
+| Gross Margin | [X]% | [X]% | [X]% | [X]% | [X]% |
+| EBITDA | [X] | [X] | [X] | [X] | [X] |
+| EBITDA Margin | [X]% | [X]% | [X]% | [X]% | [X]% |
+| Net Income | [X] | [X] | [X] | [X] | [X] |
+| Free Cash Flow | [X] | [X] | [X] | [X] | [X] |
+
+## WACC Calculation
+
+### Cost of Equity (CAPM)
+
+| Component | Value | Source |
+|-----------|-------|--------|
+| Risk-Free Rate | [X]% | [10-Year Treasury] |
+| Equity Risk Premium | [X]% | [Damodaran / internal] |
+| Beta (Levered) | [X] | [Bloomberg / regression] |
+| Size Premium | [X]% | [Duff & Phelps] |
+| Company-Specific Risk | [X]% | [Analyst judgment] |
+| **Cost of Equity** | **[X]%** | |
+
+### Cost of Debt
+
+| Component | Value |
+|-----------|-------|
+| Pre-Tax Cost of Debt | [X]% |
+| Tax Rate | [X]% |
+| After-Tax Cost of Debt | [X]% |
+
+### Capital Structure
+
+| Component | Market Value ($M) | Weight |
+|-----------|------------------|--------|
+| Equity | [X] | [X]% |
+| Debt | [X] | [X]% |
+| **Total Capital** | **[X]** | **100%** |
+
+### WACC Result: [X]%
+
+## Revenue Projections
+
+| ($M) | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
+|------|--------|--------|--------|--------|--------|
+| Revenue | [X] | [X] | [X] | [X] | [X] |
+| Growth Rate | [X]% | [X]% | [X]% | [X]% | [X]% |
+
+**Key Revenue Assumptions:**
+- [Assumption 1 with supporting rationale]
+- [Assumption 2 with supporting rationale]
+- [Assumption 3 with supporting rationale]
+
+## Free Cash Flow Projections
+
+| ($M) | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
+|------|--------|--------|--------|--------|--------|
+| Revenue | [X] | [X] | [X] | [X] | [X] |
+| EBIT | [X] | [X] | [X] | [X] | [X] |
+| Taxes on EBIT | ([X]) | ([X]) | ([X]) | ([X]) | ([X]) |
+| NOPAT | [X] | [X] | [X] | [X] | [X] |
+| D&A | [X] | [X] | [X] | [X] | [X] |
+| CapEx | ([X]) | ([X]) | ([X]) | ([X]) | ([X]) |
+| Change in NWC | ([X]) | ([X]) | ([X]) | ([X]) | ([X]) |
+| **Unlevered FCF** | **[X]** | **[X]** | **[X]** | **[X]** | **[X]** |
+| FCF Margin | [X]% | [X]% | [X]% | [X]% | [X]% |
+
+## Terminal Value
+
+### Perpetuity Growth Method
+
+| Component | Value |
+|-----------|-------|
+| Terminal FCF | $[X]M |
+| Terminal Growth Rate | [X]% |
+| WACC | [X]% |
+| **Terminal Value** | **$[X]M** |
+| TV as % of EV | [X]% |
+
+### Exit Multiple Method
+
+| Component | Value |
+|-----------|-------|
+| Terminal EBITDA | $[X]M |
+| Exit EV/EBITDA Multiple | [X]x |
+| **Terminal Value** | **$[X]M** |
+| TV as % of EV | [X]% |
+
+## Enterprise Value Bridge
+
+| Component | Perpetuity Growth | Exit Multiple |
+|-----------|------------------|---------------|
+| PV of Projected FCFs | $[X]M | $[X]M |
+| PV of Terminal Value | $[X]M | $[X]M |
+| **Enterprise Value** | **$[X]M** | **$[X]M** |
+| Less: Net Debt | ($[X]M) | ($[X]M) |
+| Less: Minority Interest | ($[X]M) | ($[X]M) |
+| **Equity Value** | **$[X]M** | **$[X]M** |
+| Diluted Shares (M) | [X] | [X] |
+| **Value Per Share** | **$[X]** | **$[X]** |
+
+## Sensitivity Analysis
+
+### WACC vs Terminal Growth Rate (Enterprise Value, $M)
+
+| WACC \ Growth | [g-2]% | [g-1]% | [g]% | [g+1]% | [g+2]% |
+|--------------|--------|--------|------|--------|--------|
+| [WACC-2]% | [X] | [X] | [X] | [X] | [X] |
+| [WACC-1]% | [X] | [X] | [X] | [X] | [X] |
+| **[WACC]%** | [X] | [X] | **[X]** | [X] | [X] |
+| [WACC+1]% | [X] | [X] | [X] | [X] | [X] |
+| [WACC+2]% | [X] | [X] | [X] | [X] | [X] |
+
+### Implied Share Price Range
+
+| Scenario | Share Price | vs Current | Upside/Downside |
+|----------|-----------|------------|----------------|
+| Bear Case (WACC+2%, g-2%) | $[X] | [X]% | [X]% |
+| Base Case | $[X] | [X]% | [X]% |
+| Bull Case (WACC-2%, g+2%) | $[X] | [X]% | [X]% |
+
+## Key Risks to Valuation
+
+1. **[Risk 1]** - [Description and potential impact on value]
+2. **[Risk 2]** - [Description and potential impact on value]
+3. **[Risk 3]** - [Description and potential impact on value]
+
+## Comparable Company Analysis
+
+| Company | EV/Revenue | EV/EBITDA | P/E | Growth | Margin |
+|---------|-----------|----------|-----|--------|--------|
+| [Comp 1] | [X]x | [X]x | [X]x | [X]% | [X]% |
+| [Comp 2] | [X]x | [X]x | [X]x | [X]% | [X]% |
+| [Comp 3] | [X]x | [X]x | [X]x | [X]% | [X]% |
+| [Comp 4] | [X]x | [X]x | [X]x | [X]% | [X]% |
+| **Median** | **[X]x** | **[X]x** | **[X]x** | **[X]%** | **[X]%** |
+| **[Target]** | **[X]x** | **[X]x** | **[X]x** | **[X]%** | **[X]%** |
+
+## Conclusion and Recommendation
+
+**Valuation Range:** $[Low] - $[High] per share
+
+**Current Price:** $[X]
+
+**Recommendation:** [Buy / Hold / Sell]
+
+[Final paragraph with investment recommendation rationale, key upside catalysts, and primary risks to monitor.]
+
+---
+
+*Analysis generated using Financial Analyst Skill - DCF Valuation Model*

package/_vendor/claude-skills-finance/assets/expected_output.json

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+{
+  "_description": "Expected output structure for all 4 scripts. Values are illustrative to show data format.",
+
+  "ratio_calculator_output": {
+    "categories": {
+      "profitability": {
+        "roe": {
+          "value": 0.25,
+          "formula": "Net Income / Total Equity",
+          "name": "Return on Equity",
+          "interpretation": "Good - above average performance"
+        },
+        "roa": {
+          "value": 0.1375,
+          "formula": "Net Income / Total Assets",
+          "name": "Return on Assets",
+          "interpretation": "Excellent - significantly above peers"
+        },
+        "gross_margin": {
+          "value": 0.40,
+          "formula": "(Revenue - COGS) / Revenue",
+          "name": "Gross Margin",
+          "interpretation": "Acceptable - within normal range"
+        },
+        "operating_margin": {
+          "value": 0.16,
+          "formula": "Operating Income / Revenue",
+          "name": "Operating Margin",
+          "interpretation": "Good - above average performance"
+        },
+        "net_margin": {
+          "value": 0.11,
+          "formula": "Net Income / Revenue",
+          "name": "Net Margin",
+          "interpretation": "Good - above average performance"
+        }
+      },
+      "liquidity": {
+        "current_ratio": {"value": 1.875, "name": "Current Ratio"},
+        "quick_ratio": {"value": 1.4375, "name": "Quick Ratio"},
+        "cash_ratio": {"value": 0.625, "name": "Cash Ratio"}
+      },
+      "leverage": {
+        "debt_to_equity": {"value": 0.545, "name": "Debt-to-Equity Ratio"},
+        "interest_coverage": {"value": 6.67, "name": "Interest Coverage Ratio"},
+        "dscr": {"value": 2.50, "name": "Debt Service Coverage Ratio"}
+      },
+      "efficiency": {
+        "asset_turnover": {"value": 1.25, "name": "Asset Turnover"},
+        "inventory_turnover": {"value": 8.57, "name": "Inventory Turnover"},
+        "receivables_turnover": {"value": 8.33, "name": "Receivables Turnover"},
+        "dso": {"value": 43.8, "name": "Days Sales Outstanding"}
+      },
+      "valuation": {
+        "pe_ratio": {"value": 81.82, "name": "Price-to-Earnings Ratio"},
+        "pb_ratio": {"value": 20.45, "name": "Price-to-Book Ratio"},
+        "ps_ratio": {"value": 9.0, "name": "Price-to-Sales Ratio"},
+        "ev_ebitda": {"value": 45.7, "name": "EV/EBITDA"},
+        "peg_ratio": {"value": 6.82, "name": "PEG Ratio"}
+      }
+    }
+  },
+
+  "dcf_valuation_output": {
+    "wacc": 0.085,
+    "projected_revenue": [55000000, 59950000, 64746000, 69278220, 73434953],
+    "projected_fcf": [6600000, 7793500, 8416980, 9698951, 10280893],
+    "terminal_value": {
+      "perpetuity_growth": 175382225,
+      "exit_multiple": 176243484
+    },
+    "enterprise_value": {
+      "perpetuity_growth": 149500000,
+      "exit_multiple": 150100000
+    },
+    "equity_value": {
+      "perpetuity_growth": 142500000,
+      "exit_multiple": 143100000
+    },
+    "value_per_share": {
+      "perpetuity_growth": 14.25,
+      "exit_multiple": 14.31
+    },
+    "sensitivity_analysis": {
+      "wacc_values": [0.065, 0.075, 0.085, 0.095, 0.105],
+      "growth_values": [0.015, 0.020, 0.025, 0.030, 0.035],
+      "enterprise_value_table": "5x5 nested list of enterprise values",
+      "share_price_table": "5x5 nested list of share prices"
+    }
+  },
+
+  "budget_variance_output": {
+    "executive_summary": {
+      "period": "Q4 2025",
+      "company": "Acme Corp",
+      "total_line_items": 10,
+      "material_variances_count": 3,
+      "favorable_count": 4,
+      "unfavorable_count": 6,
+      "revenue": {
+        "actual": 15700000,
+        "budget": 15500000,
+        "variance_amount": 200000,
+        "variance_pct": 1.29
+      },
+      "expenses": {
+        "actual": 13255000,
+        "budget": 12520000,
+        "variance_amount": 735000,
+        "variance_pct": 5.87
+      },
+      "net_impact": -535000
+    },
+    "material_variances": [
+      {
+        "name": "Cost of Goods Sold",
+        "budget_variance_amount": 600000,
+        "budget_variance_pct": 8.33,
+        "favorability": "Unfavorable"
+      }
+    ],
+    "department_summary": {
+      "Sales": {"total_variance": 0, "variance_pct": 0},
+      "Operations": {"total_variance": 0, "variance_pct": 0}
+    },
+    "category_summary": {
+      "Revenue": {"total_variance": 0, "variance_pct": 0},
+      "COGS": {"total_variance": 0, "variance_pct": 0}
+    }
+  },
+
+  "forecast_builder_output": {
+    "trend_analysis": {
+      "trend": {
+        "slope": 650000,
+        "intercept": 9500000,
+        "r_squared": 0.98,
+        "direction": "upward"
+      },
+      "average_growth_rate": 0.06,
+      "seasonality_index": [0.92, 0.97, 1.01, 1.10]
+    },
+    "scenario_comparison": {
+      "comparison": [
+        {"scenario": "base", "total_revenue": 185000000, "growth_rate": 0.08},
+        {"scenario": "bull", "total_revenue": 210000000, "growth_rate": 0.12},
+        {"scenario": "bear", "total_revenue": 165000000, "growth_rate": 0.05}
+      ]
+    },
+    "rolling_cash_flow": {
+      "weeks": 13,
+      "opening_balance": 2500000,
+      "closing_balance": 2800000,
+      "total_inflows": 4200000,
+      "total_outflows": 3900000,
+      "minimum_balance": 2100000,
+      "minimum_balance_week": 4,
+      "cash_runway_weeks": 12
+    }
+  }
+}