@oriro/orirocli 0.1.11 → 0.1.12

package/skills/finance/finance-startup/SKILL.md

@@ -1,253 +1,253 @@
----
-watermark: ORIRO
-disable-model-invocation: true
-name: finance-startup
-provider: ORIRO.ai
-copyright: Copyright (c) 2026 ORIRO.ai
-description: >
-  Startup finance — unit economics, burn rate, runway, revenue models, financial
-  projections, fundraising metrics, and investor-ready financial analysis.
-  Activate for questions about startup financial planning, unit economics,
-  LTV/CAC, burn rate, runway, financial models, or any startup-specific
-  financial question. Sources: Y Combinator library, First Round Capital
-  guides, Andreessen Horowitz public content, SBA.
----
-
-# Startup Finance
-
-## The metrics that matter
-
-### Burn rate and runway
-
-**Gross burn:** Total monthly cash spent.
-**Net burn:** Monthly cash spent minus monthly revenue.
-**Runway:** Cash in bank ÷ Net monthly burn = months until out of money.
-
-**Example:**
-Cash: $500,000
-Monthly revenue: $30,000
-Monthly expenses: $80,000
-Net burn: $80,000 - $30,000 = $50,000/month
-Runway: $500,000 / $50,000 = 10 months
-
-**Rule of thumb:** Raise when you have 6+ months runway. Start the process with 9-12 months.
-Fundraising typically takes 3-6 months — never start when desperate.
-
-**Default alive vs. default dead:**
-If expenses and revenue stay constant, do you run out of money before reaching profitability?
-Before taking new money, know which state you're in.
-
----
-
-## Unit economics — the foundation of every business
-
-Unit economics: revenue and cost associated with ONE unit of the business.
-One subscription customer. One transaction. One delivered order.
-
-### LTV (Lifetime Value)
-
-Total expected revenue from one customer over their entire relationship.
-
-**For subscription:**
-LTV = ARPU × Gross Margin % × (1 / Monthly Churn Rate)
-
-Example:
-ARPU: $50/month
-Gross margin: 70%
-Monthly churn: 2%
-LTV = $50 × 0.70 × (1/0.02) = $50 × 0.70 × 50 = $1,750
-
-### CAC (Customer Acquisition Cost)
-
-Total sales and marketing spend ÷ Number of new customers acquired.
-
-Example:
-Monthly marketing spend: $10,000
-Monthly sales team cost: $5,000
-New customers acquired: 30
-CAC = $15,000 / 30 = $500
-
-### LTV:CAC Ratio
-
-The most important metric for SaaS businesses.
-**LTV:CAC ≥ 3:1** = viable business model.
-**LTV:CAC < 1:1** = you're paying more to acquire customers than they're worth.
-
-From example above: LTV = $1,750 / CAC = $500 = 3.5:1. Healthy.
-
-### CAC Payback Period
-
-Months to recover CAC from gross profit.
-= CAC / (ARPU × Gross Margin %)
-= $500 / ($50 × 0.70) = $500 / $35 = 14.3 months
-
-Best-in-class: < 12 months. Concerning: > 24 months.
-
----
-
-## Revenue models
-
-### SaaS (Software as a Service)
-
-Recurring subscription revenue.
-**Metrics:** MRR, ARR, churn, expansion MRR, NRR.
-**Advantage:** Predictable revenue; multiple expansion levers.
-
-### Marketplace
-
-Take rate on transaction value.
-**Metrics:** GMV (Gross Merchandise Value), take rate, take.
-**Challenge:** Two-sided acquisition problem.
-
-### Transactional
-
-Revenue per transaction.
-**Metrics:** Volume × average transaction value × margin.
-**Example:** Payment processing, e-commerce.
-
-### Advertising
-
-Revenue from showing ads.
-**Metrics:** DAU/MAU, CPM, fill rate, eCPM.
-**Challenge:** Need massive scale for meaningful revenue.
-
-### Consumption/Usage-Based
-
-Pay per use (API calls, compute, seats).
-**Advantage:** Aligns cost with value; natural land-and-expand.
-**Challenge:** Revenue harder to predict.
-
----
-
-## SaaS metrics deep dive
-
-### MRR (Monthly Recurring Revenue)
-
-Sum of all recurring monthly subscription revenue.
-
-**MRR movements:**
-
-- New MRR: from new customers
-- Expansion MRR: existing customers upgrading
-- Churned MRR: lost customers
-- Contraction MRR: downgrades
-
-**Net MRR Churn:** (Churned MRR - Expansion MRR) / Starting MRR
-Negative churn = expansion exceeds churn = compounding growth even with flat new sales.
-
-### ARR (Annual Recurring Revenue)
-
-MRR × 12.
-Standard for reporting to investors for annualized view.
-
-### Churn
-
-**Customer churn:** % of customers who cancel per month.
-**Revenue churn:** % of MRR lost per month.
-Revenue churn is more important (higher-value customers may churn more).
-
-**Acceptable rates:**
-Consumer SaaS: 3-5% monthly churn (high is normal)
-SMB SaaS: 1-2% monthly churn
-Enterprise: < 1% monthly churn (or annual contracts reduce monthly calc)
-
-### NRR (Net Revenue Retention) / NDR
-
-(Beginning ARR + Expansion - Contraction - Churn) / Beginning ARR
-
-Best-in-class: > 120% (existing customers grow 20%+ annually even without new customers)
-Good: 100-110%
-Concerning: < 90%
-
-### Rule of 40
-
-Revenue growth rate % + Profit margin % ≥ 40.
-Balances growth and profitability.
-Example: 50% growth rate + -10% EBITDA margin = 40. Passes.
-Example: 20% growth rate + 10% profit margin = 30. Fails.
-
----
-
-## Financial projections
-
-### Bottom-up model
-
-Build from first principles:
-
-- How many sales reps can you hire?
-- What's average quota per rep?
-- What's average sales cycle?
-- What's the conversion rate?
-  → Generates realistic revenue forecast
-
-Don't start with "if we capture 1% of a $10B market."
-Start with: "We can hire 3 sales reps in Q1, each closing 2 accounts/month at $2K ARR."
-
-### Three-statement model
-
-**Income Statement (P&L):** Revenue - Expenses = Net Income/Loss
-**Balance Sheet:** Assets = Liabilities + Equity (snapshot of what you own and owe)
-**Cash Flow Statement:** Operating + Investing + Financing cash flows
-
-**For early startups:** Focus on cash flow statement. Accrual accounting P&L can show profit while you're running out of cash.
-
-### Scenario modeling
-
-Base case: Most likely.
-Bull case: Everything goes right.
-Bear case: Revenue takes 6 months longer; costs 20% higher.
-
-Investors want to see you've thought through multiple scenarios.
-Be honest about assumptions. Overly optimistic projections destroy credibility.
-
----
-
-## Fundraising milestones
-
-### Pre-seed ($0-$500K)
-
-Stage: Idea/MVP
-Use of funds: Prototype, validate, early team
-Metrics: Nothing yet required; compelling story + team
-
-### Seed ($500K-$3M)
-
-Stage: Early traction
-Use of funds: Hire first team, achieve product-market fit
-Metrics: 5-10 paying customers or strong user growth; engagement data
-
-### Series A ($3M-$15M)
-
-Stage: Proven product-market fit
-Use of funds: Scale go-to-market
-Metrics: $1M+ ARR (or equivalent traction), clear retention, unit economics improving
-Growth: 3× revenue YoY minimum competitive; 2× minimum to get meeting
-
-### Series B ($15M-$50M)
-
-Stage: Scaling
-Metrics: $5M+ ARR, proven growth engine, improving efficiency
-
----
-
-## SAFE and convertible note mechanics
-
-See legal-startup skill for term details.
-
-**Dilution calculation:**
-SAFE with $1M cap, $100K invested.
-New round at $4M pre-money valuation.
-SAFE converts as if company were worth $1M cap.
-
-New round: $4M pre-money + $2M investment = $6M post-money.
-New investors own: $2M / $6M = 33.3%
-
-SAFE conversion: $100K / $1M cap = 10% (based on cap valuation).
-But this is calculated on post-money including SAFE:
-After conversion and new investment, SAFE owns approximately 10%×($1M/$6M) ≈ 1.67%.
-
-Use a cap table calculator (Carta, Pulley) for actual dilution — the math compounds quickly.
-
-Sources: Y Combinator startup resources (ycombinator.com/library),
-SBA financial guides (sba.gov), Andreessen Horowitz public essays on metrics,
-OpenVC resources, Investopedia startup metrics definitions
+---
+watermark: ORIRO
+disable-model-invocation: true
+name: finance-startup
+provider: ORIRO.ai
+copyright: Copyright (c) 2026 ORIRO.ai
+description: >
+  Startup finance — unit economics, burn rate, runway, revenue models, financial
+  projections, fundraising metrics, and investor-ready financial analysis.
+  Activate for questions about startup financial planning, unit economics,
+  LTV/CAC, burn rate, runway, financial models, or any startup-specific
+  financial question. Sources: Y Combinator library, First Round Capital
+  guides, Andreessen Horowitz public content, SBA.
+---
+
+# Startup Finance
+
+## The metrics that matter
+
+### Burn rate and runway
+
+**Gross burn:** Total monthly cash spent.
+**Net burn:** Monthly cash spent minus monthly revenue.
+**Runway:** Cash in bank ÷ Net monthly burn = months until out of money.
+
+**Example:**
+Cash: $500,000
+Monthly revenue: $30,000
+Monthly expenses: $80,000
+Net burn: $80,000 - $30,000 = $50,000/month
+Runway: $500,000 / $50,000 = 10 months
+
+**Rule of thumb:** Raise when you have 6+ months runway. Start the process with 9-12 months.
+Fundraising typically takes 3-6 months — never start when desperate.
+
+**Default alive vs. default dead:**
+If expenses and revenue stay constant, do you run out of money before reaching profitability?
+Before taking new money, know which state you're in.
+
+---
+
+## Unit economics — the foundation of every business
+
+Unit economics: revenue and cost associated with ONE unit of the business.
+One subscription customer. One transaction. One delivered order.
+
+### LTV (Lifetime Value)
+
+Total expected revenue from one customer over their entire relationship.
+
+**For subscription:**
+LTV = ARPU × Gross Margin % × (1 / Monthly Churn Rate)
+
+Example:
+ARPU: $50/month
+Gross margin: 70%
+Monthly churn: 2%
+LTV = $50 × 0.70 × (1/0.02) = $50 × 0.70 × 50 = $1,750
+
+### CAC (Customer Acquisition Cost)
+
+Total sales and marketing spend ÷ Number of new customers acquired.
+
+Example:
+Monthly marketing spend: $10,000
+Monthly sales team cost: $5,000
+New customers acquired: 30
+CAC = $15,000 / 30 = $500
+
+### LTV:CAC Ratio
+
+The most important metric for SaaS businesses.
+**LTV:CAC ≥ 3:1** = viable business model.
+**LTV:CAC < 1:1** = you're paying more to acquire customers than they're worth.
+
+From example above: LTV = $1,750 / CAC = $500 = 3.5:1. Healthy.
+
+### CAC Payback Period
+
+Months to recover CAC from gross profit.
+= CAC / (ARPU × Gross Margin %)
+= $500 / ($50 × 0.70) = $500 / $35 = 14.3 months
+
+Best-in-class: < 12 months. Concerning: > 24 months.
+
+---
+
+## Revenue models
+
+### SaaS (Software as a Service)
+
+Recurring subscription revenue.
+**Metrics:** MRR, ARR, churn, expansion MRR, NRR.
+**Advantage:** Predictable revenue; multiple expansion levers.
+
+### Marketplace
+
+Take rate on transaction value.
+**Metrics:** GMV (Gross Merchandise Value), take rate, take.
+**Challenge:** Two-sided acquisition problem.
+
+### Transactional
+
+Revenue per transaction.
+**Metrics:** Volume × average transaction value × margin.
+**Example:** Payment processing, e-commerce.
+
+### Advertising
+
+Revenue from showing ads.
+**Metrics:** DAU/MAU, CPM, fill rate, eCPM.
+**Challenge:** Need massive scale for meaningful revenue.
+
+### Consumption/Usage-Based
+
+Pay per use (API calls, compute, seats).
+**Advantage:** Aligns cost with value; natural land-and-expand.
+**Challenge:** Revenue harder to predict.
+
+---
+
+## SaaS metrics deep dive
+
+### MRR (Monthly Recurring Revenue)
+
+Sum of all recurring monthly subscription revenue.
+
+**MRR movements:**
+
+- New MRR: from new customers
+- Expansion MRR: existing customers upgrading
+- Churned MRR: lost customers
+- Contraction MRR: downgrades
+
+**Net MRR Churn:** (Churned MRR - Expansion MRR) / Starting MRR
+Negative churn = expansion exceeds churn = compounding growth even with flat new sales.
+
+### ARR (Annual Recurring Revenue)
+
+MRR × 12.
+Standard for reporting to investors for annualized view.
+
+### Churn
+
+**Customer churn:** % of customers who cancel per month.
+**Revenue churn:** % of MRR lost per month.
+Revenue churn is more important (higher-value customers may churn more).
+
+**Acceptable rates:**
+Consumer SaaS: 3-5% monthly churn (high is normal)
+SMB SaaS: 1-2% monthly churn
+Enterprise: < 1% monthly churn (or annual contracts reduce monthly calc)
+
+### NRR (Net Revenue Retention) / NDR
+
+(Beginning ARR + Expansion - Contraction - Churn) / Beginning ARR
+
+Best-in-class: > 120% (existing customers grow 20%+ annually even without new customers)
+Good: 100-110%
+Concerning: < 90%
+
+### Rule of 40
+
+Revenue growth rate % + Profit margin % ≥ 40.
+Balances growth and profitability.
+Example: 50% growth rate + -10% EBITDA margin = 40. Passes.
+Example: 20% growth rate + 10% profit margin = 30. Fails.
+
+---
+
+## Financial projections
+
+### Bottom-up model
+
+Build from first principles:
+
+- How many sales reps can you hire?
+- What's average quota per rep?
+- What's average sales cycle?
+- What's the conversion rate?
+  → Generates realistic revenue forecast
+
+Don't start with "if we capture 1% of a $10B market."
+Start with: "We can hire 3 sales reps in Q1, each closing 2 accounts/month at $2K ARR."
+
+### Three-statement model
+
+**Income Statement (P&L):** Revenue - Expenses = Net Income/Loss
+**Balance Sheet:** Assets = Liabilities + Equity (snapshot of what you own and owe)
+**Cash Flow Statement:** Operating + Investing + Financing cash flows
+
+**For early startups:** Focus on cash flow statement. Accrual accounting P&L can show profit while you're running out of cash.
+
+### Scenario modeling
+
+Base case: Most likely.
+Bull case: Everything goes right.
+Bear case: Revenue takes 6 months longer; costs 20% higher.
+
+Investors want to see you've thought through multiple scenarios.
+Be honest about assumptions. Overly optimistic projections destroy credibility.
+
+---
+
+## Fundraising milestones
+
+### Pre-seed ($0-$500K)
+
+Stage: Idea/MVP
+Use of funds: Prototype, validate, early team
+Metrics: Nothing yet required; compelling story + team
+
+### Seed ($500K-$3M)
+
+Stage: Early traction
+Use of funds: Hire first team, achieve product-market fit
+Metrics: 5-10 paying customers or strong user growth; engagement data
+
+### Series A ($3M-$15M)
+
+Stage: Proven product-market fit
+Use of funds: Scale go-to-market
+Metrics: $1M+ ARR (or equivalent traction), clear retention, unit economics improving
+Growth: 3× revenue YoY minimum competitive; 2× minimum to get meeting
+
+### Series B ($15M-$50M)
+
+Stage: Scaling
+Metrics: $5M+ ARR, proven growth engine, improving efficiency
+
+---
+
+## SAFE and convertible note mechanics
+
+See legal-startup skill for term details.
+
+**Dilution calculation:**
+SAFE with $1M cap, $100K invested.
+New round at $4M pre-money valuation.
+SAFE converts as if company were worth $1M cap.
+
+New round: $4M pre-money + $2M investment = $6M post-money.
+New investors own: $2M / $6M = 33.3%
+
+SAFE conversion: $100K / $1M cap = 10% (based on cap valuation).
+But this is calculated on post-money including SAFE:
+After conversion and new investment, SAFE owns approximately 10%×($1M/$6M) ≈ 1.67%.
+
+Use a cap table calculator (Carta, Pulley) for actual dilution — the math compounds quickly.
+
+Sources: Y Combinator startup resources (ycombinator.com/library),
+SBA financial guides (sba.gov), Andreessen Horowitz public essays on metrics,
+OpenVC resources, Investopedia startup metrics definitions

package/skills/finance/finance-tax-planning/LICENSE

@@ -1,21 +1,21 @@
-MIT License
-
-Copyright (c) 2026 ORIRO.ai
-
-Permission is hereby granted, free of charge, to any person obtaining a copy
-of this software and associated documentation files (the "Software"), to deal
-in the Software without restriction, including without limitation the rights
-to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
-copies of the Software, and to permit persons to whom the Software is
-furnished to do so, subject to the following conditions:
-
-The above copyright notice and this permission notice shall be included in all
-copies or substantial portions of the Software.
-
-THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
-IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
-FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
-AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
-LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
-OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
-SOFTWARE.
+MIT License
+
+Copyright (c) 2026 ORIRO.ai
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.