superkit-mcp-server 1.1.4 → 1.2.0

package/skills/tech/financial-modeling/skills/3-statements/references/formatting.md

@@ -1,118 +1,118 @@
-# Formatting Standards Reference
-
-| Element | Format |
-|---------|--------|
-| Hard-coded inputs | Blue font |
-| Formulas | Black font |
-| Links to other sheets | Green font |
-| Check cells | Red if error, green if balanced |
-| Negative values | Parentheses, not minus signs |
-| Currency | No decimals for large figures, 2 decimals for per-share |
-| Percentages | 1 decimal place |
-| Headers | Bold, bottom border |
-| Units row | Include units row below headers ($ millions, %, etc.) |
-
-## Visual Separation Guidelines
-
-- Thin vertical border between historical and projected columns
-- Thick bottom border after section totals (e.g., Total Assets)
-- Single bottom border for subtotals
-- Double bottom border for grand totals
-
-## Total and Subtotal Row Formatting
-
-All total and subtotal rows must use **bold font formatting** for their numerical values to clearly distinguish aggregated figures from individual line items.
-
-### Income Statement (P&L) Tab
-| Row | Formatting |
-|-----|------------|
-| Gross Revenue | Bold |
-| Total Cost of Revenue | Bold |
-| Gross Profit | Bold |
-| Total SG&A | Bold |
-| EBITDA | Bold |
-| EBIT | Bold |
-| EBT | Bold |
-| Net Profit After Tax | Bold |
-
-### Balance Sheet Tab
-| Row | Formatting |
-|-----|------------|
-| Total Current Assets | Bold |
-| Total Non-Current Assets | Bold |
-| Total Other Assets | Bold |
-| Total Assets | Bold |
-| Total Current Liabilities | Bold |
-| Total Non-Current Liabilities | Bold |
-| Total Equity | Bold |
-| Total Liabilities and Equity | Bold |
-
-### Cash Flow Statement Tab
-| Row | Formatting |
-|-----|------------|
-| Cash Generated from Operations Before Working Capital Changes | Bold |
-| Total Working Capital Changes | Bold |
-| Net Cash Generated from Operations | Bold |
-| Net Cash Flow from Investing Activities | Bold |
-| Net Cash Flow from Financing Activities | Bold |
-| Closing Cash Balance | Bold |
-
-**Note:** This list is non-exhaustive. Apply bold formatting to any row that represents a total, subtotal, or summary calculation across the model.
-
-## Balance Sheet Check Row Formatting
-
-The Balance Sheet check row (below Total Liabilities and Equity) uses conditional number formatting that displays non-zero values in red. When the balance sheet balances correctly (check = 0), the values display in black or standard formatting.
-
-| Check Value | Font Color |
-|-------------|------------|
-| = 0 (balanced) | Black (standard) |
-| ≠ 0 (error) | Red |
-
-**Implementation:** Apply custom number format `[Red][<>0]0.00;[Red][<>0](0.00);0.00` or use Excel conditional formatting with the rule "Cell Value ≠ 0" → Red font.
-
-## Margin Row Formatting
-
-| Element | Format |
-|---------|--------|
-| Margin % rows | Indent, italics, 1 decimal place |
-| Positive trend | No special formatting (or subtle green) |
-| Negative trend | Flag for review (subtle yellow) |
-| Below peer average | Consider highlighting for discussion |
-
-## Credit Metric Formatting
-
-| Element | Format |
-|---------|--------|
-| Leverage multiples | 1 decimal with "x" suffix (e.g., 2.5x) |
-| Percentages | 1 decimal with "%" suffix |
-| Net Debt negative | Parentheses, indicates net cash position |
-| Section header | Bold, "CREDIT METRICS" |
-| Separator line | Thin border above credit metrics section |
-
-## Credit Metric Threshold Colors
-
-| Metric | Green | Yellow | Red |
-|--------|-------|--------|-----|
-| Total Debt / EBITDA | < 2.5x | 2.5x-4.0x | > 4.0x |
-| Net Debt / EBITDA | < 2.0x | 2.0x-3.5x | > 3.5x |
-| Interest Coverage | > 4.0x | 2.5x-4.0x | < 2.5x |
-| Debt / Total Cap | < 40% | 40%-60% | > 60% |
-| Current Ratio | > 1.5x | 1.0x-1.5x | < 1.0x |
-| Quick Ratio | > 1.0x | 0.75x-1.0x | < 0.75x |
-
-## Conditional Formatting for Checks Tab
-
-- Cell contains pass indicator → Green fill
-- Cell contains fail indicator → Red fill
-- Cell contains warning → Yellow fill
-- Difference cells = 0 → Light green fill
-- Difference cells ≠ 0 → Light red fill
-
-## Margin Reasonability Flags
-
-- Gross Margin < 0% → ERROR: Review COGS
-- Gross Margin > 80% → WARNING: Verify revenue/COGS
-- EBITDA Margin < 0% → FLAG: Operating losses
-- EBITDA Margin > 50% → WARNING: Unusually high
-- Net Margin < 0% → FLAG: Net losses (may be acceptable in growth phase)
-- Net Margin > Gross Margin → ERROR: Formula issue
+# Formatting Standards Reference
+
+| Element | Format |
+|---------|--------|
+| Hard-coded inputs | Blue font |
+| Formulas | Black font |
+| Links to other sheets | Green font |
+| Check cells | Red if error, green if balanced |
+| Negative values | Parentheses, not minus signs |
+| Currency | No decimals for large figures, 2 decimals for per-share |
+| Percentages | 1 decimal place |
+| Headers | Bold, bottom border |
+| Units row | Include units row below headers ($ millions, %, etc.) |
+
+## Visual Separation Guidelines
+
+- Thin vertical border between historical and projected columns
+- Thick bottom border after section totals (e.g., Total Assets)
+- Single bottom border for subtotals
+- Double bottom border for grand totals
+
+## Total and Subtotal Row Formatting
+
+All total and subtotal rows must use **bold font formatting** for their numerical values to clearly distinguish aggregated figures from individual line items.
+
+### Income Statement (P&L) Tab
+| Row | Formatting |
+|-----|------------|
+| Gross Revenue | Bold |
+| Total Cost of Revenue | Bold |
+| Gross Profit | Bold |
+| Total SG&A | Bold |
+| EBITDA | Bold |
+| EBIT | Bold |
+| EBT | Bold |
+| Net Profit After Tax | Bold |
+
+### Balance Sheet Tab
+| Row | Formatting |
+|-----|------------|
+| Total Current Assets | Bold |
+| Total Non-Current Assets | Bold |
+| Total Other Assets | Bold |
+| Total Assets | Bold |
+| Total Current Liabilities | Bold |
+| Total Non-Current Liabilities | Bold |
+| Total Equity | Bold |
+| Total Liabilities and Equity | Bold |
+
+### Cash Flow Statement Tab
+| Row | Formatting |
+|-----|------------|
+| Cash Generated from Operations Before Working Capital Changes | Bold |
+| Total Working Capital Changes | Bold |
+| Net Cash Generated from Operations | Bold |
+| Net Cash Flow from Investing Activities | Bold |
+| Net Cash Flow from Financing Activities | Bold |
+| Closing Cash Balance | Bold |
+
+**Note:** This list is non-exhaustive. Apply bold formatting to any row that represents a total, subtotal, or summary calculation across the model.
+
+## Balance Sheet Check Row Formatting
+
+The Balance Sheet check row (below Total Liabilities and Equity) uses conditional number formatting that displays non-zero values in red. When the balance sheet balances correctly (check = 0), the values display in black or standard formatting.
+
+| Check Value | Font Color |
+|-------------|------------|
+| = 0 (balanced) | Black (standard) |
+| ≠ 0 (error) | Red |
+
+**Implementation:** Apply custom number format `[Red][<>0]0.00;[Red][<>0](0.00);0.00` or use Excel conditional formatting with the rule "Cell Value ≠ 0" → Red font.
+
+## Margin Row Formatting
+
+| Element | Format |
+|---------|--------|
+| Margin % rows | Indent, italics, 1 decimal place |
+| Positive trend | No special formatting (or subtle green) |
+| Negative trend | Flag for review (subtle yellow) |
+| Below peer average | Consider highlighting for discussion |
+
+## Credit Metric Formatting
+
+| Element | Format |
+|---------|--------|
+| Leverage multiples | 1 decimal with "x" suffix (e.g., 2.5x) |
+| Percentages | 1 decimal with "%" suffix |
+| Net Debt negative | Parentheses, indicates net cash position |
+| Section header | Bold, "CREDIT METRICS" |
+| Separator line | Thin border above credit metrics section |
+
+## Credit Metric Threshold Colors
+
+| Metric | Green | Yellow | Red |
+|--------|-------|--------|-----|
+| Total Debt / EBITDA | < 2.5x | 2.5x-4.0x | > 4.0x |
+| Net Debt / EBITDA | < 2.0x | 2.0x-3.5x | > 3.5x |
+| Interest Coverage | > 4.0x | 2.5x-4.0x | < 2.5x |
+| Debt / Total Cap | < 40% | 40%-60% | > 60% |
+| Current Ratio | > 1.5x | 1.0x-1.5x | < 1.0x |
+| Quick Ratio | > 1.0x | 0.75x-1.0x | < 0.75x |
+
+## Conditional Formatting for Checks Tab
+
+- Cell contains pass indicator → Green fill
+- Cell contains fail indicator → Red fill
+- Cell contains warning → Yellow fill
+- Difference cells = 0 → Light green fill
+- Difference cells ≠ 0 → Light red fill
+
+## Margin Reasonability Flags
+
+- Gross Margin < 0% → ERROR: Review COGS
+- Gross Margin > 80% → WARNING: Verify revenue/COGS
+- EBITDA Margin < 0% → FLAG: Operating losses
+- EBITDA Margin > 50% → WARNING: Unusually high
+- Net Margin < 0% → FLAG: Net losses (may be acceptable in growth phase)
+- Net Margin > Gross Margin → ERROR: Formula issue