superkit-mcp-server 1.1.4 → 1.2.0

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

@@ -1,125 +1,125 @@
-# SEC Filings Data Extraction Reference
-
-**When to Use:** Only reference this file when a model template specifically requires pulling data from SEC filings (10-K, 10-Q). For templates that provide data directly or use other data sources, this reference is not needed.
-
----
-
-## Extracting Data from SEC Filings (10-K / 10-Q)
-
-When populating a model template with public company data, extract financials directly from SEC filings.
-
-### Step 1: Locate the Filing
-
-1. Use SEC EDGAR: `https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=[TICKER]&type=10-K`
-2. For quarterly data, use `type=10-Q`
-
-### Step 2: Identify Filing Currency
-
-Before extracting data, identify the reporting currency:
-- Check the cover page or header for reporting currency
-- Look at statement headers (e.g., "in thousands of U.S. dollars")
-- Review Note 1 (Summary of Significant Accounting Policies)
-
-**Common Currency Indicators**
-
-| Indicator | Currency |
-|-----------|----------|
-| $, USD | US Dollar |
-| €, EUR | Euro |
-| £, GBP | British Pound |
-| ¥, JPY | Japanese Yen |
-| ¥, CNY, RMB | Chinese Yuan |
-| CHF | Swiss Franc |
-| CAD, C$ | Canadian Dollar |
-
-Set model currency to match filing; document in Assumptions tab.
-
-### Step 3: Navigate to Financial Statements
-
-Within the 10-K or 10-Q, locate:
-- **Item 8** (10-K) or **Item 1** (10-Q): Financial Statements
-- Key sections to extract:
-  - Consolidated Statements of Operations (Income Statement)
-  - Consolidated Balance Sheets
-  - Consolidated Statements of Cash Flows
-  - Notes to Financial Statements (for schedule details)
-
-### Step 4: Data Extraction Mapping
-
-**Income Statement (from Consolidated Statements of Operations)**
-
-| Filing Line Item | Model Line Item |
-|------------------|-----------------|
-| Net revenues / Net sales | Revenue |
-| Cost of goods sold | COGS |
-| Selling, general and administrative | SG&A |
-| Depreciation and amortization | D&A |
-| Interest expense, net | Interest Expense |
-| Income tax expense | Taxes |
-| Net income | Net Income |
-
-**Balance Sheet (from Consolidated Balance Sheets)**
-
-| Filing Line Item | Model Line Item |
-|------------------|-----------------|
-| Cash and cash equivalents | Cash |
-| Accounts receivable, net | AR |
-| Inventories | Inventory |
-| Property, plant and equipment, net | PP&E (Net) |
-| Total assets | Total Assets |
-| Accounts payable | AP |
-| Short-term debt / Current portion of LT debt | Current Debt |
-| Long-term debt | LT Debt |
-| Retained earnings | Retained Earnings |
-| Total stockholders' equity | Total Equity |
-
-**Cash Flow Statement (from Consolidated Statements of Cash Flows)**
-
-| Filing Line Item | Model Line Item |
-|------------------|-----------------|
-| Net income | Net Income |
-| Depreciation and amortization | D&A |
-| Changes in accounts receivable | ΔAR |
-| Changes in inventories | ΔInventory |
-| Changes in accounts payable | ΔAP |
-| Capital expenditures | CapEx |
-| Proceeds from issuance of common stock | Equity Issuance |
-| Proceeds from / Repayments of debt | Debt activity |
-| Dividends paid | Dividends |
-
-### Step 5: Extract Supporting Detail from Notes
-
-For schedules, pull from Notes to Financial Statements:
-- **Note: Debt** → Maturity schedule, interest rates, covenants
-- **Note: Property, Plant & Equipment** → Gross PP&E, accumulated depreciation, useful lives
-- **Note: Revenue** → Segment breakdowns, geographic splits
-- **Note: Leases** → Operating vs. finance lease obligations
-
-### Step 6: Historical Data Requirements
-
-Extract 3 years of historical data minimum:
-- 10-K provides 3 years of IS/CF, 2 years of BS
-- For 3rd year BS, pull from prior year's 10-K
-- Use 10-Qs to fill in quarterly granularity if needed
-
-### Data Extraction Checklist
-
-- Identify reporting currency and scale (thousands, millions)
-- 3 years historical Income Statement
-- 3 years historical Cash Flow Statement
-- 3 years historical Balance Sheet
-- Verify IS Net Income = CF starting Net Income (each year)
-- Verify BS Cash = CF Ending Cash (each year)
-- Extract debt maturity schedule from notes
-- Extract D&A detail or useful life assumptions
-- Note any non-recurring / one-time items to normalize
-
-### Handling Common Filing Variations
-
-| Variation | How to Handle |
-|-----------|---------------|
-| D&A embedded in COGS/SG&A | Pull D&A from Cash Flow Statement |
-| "Other" line items are material | Check notes for breakdown |
-| Restatements | Use restated figures, note in assumptions |
-| Fiscal year ≠ calendar year | Label with fiscal year end (e.g., FYE Jan 2025) |
-| Non-USD reporting currency | Adapt model currency to match filing |
+# SEC Filings Data Extraction Reference
+
+**When to Use:** Only reference this file when a model template specifically requires pulling data from SEC filings (10-K, 10-Q). For templates that provide data directly or use other data sources, this reference is not needed.
+
+---
+
+## Extracting Data from SEC Filings (10-K / 10-Q)
+
+When populating a model template with public company data, extract financials directly from SEC filings.
+
+### Step 1: Locate the Filing
+
+1. Use SEC EDGAR: `https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=[TICKER]&type=10-K`
+2. For quarterly data, use `type=10-Q`
+
+### Step 2: Identify Filing Currency
+
+Before extracting data, identify the reporting currency:
+- Check the cover page or header for reporting currency
+- Look at statement headers (e.g., "in thousands of U.S. dollars")
+- Review Note 1 (Summary of Significant Accounting Policies)
+
+**Common Currency Indicators**
+
+| Indicator | Currency |
+|-----------|----------|
+| $, USD | US Dollar |
+| €, EUR | Euro |
+| £, GBP | British Pound |
+| ¥, JPY | Japanese Yen |
+| ¥, CNY, RMB | Chinese Yuan |
+| CHF | Swiss Franc |
+| CAD, C$ | Canadian Dollar |
+
+Set model currency to match filing; document in Assumptions tab.
+
+### Step 3: Navigate to Financial Statements
+
+Within the 10-K or 10-Q, locate:
+- **Item 8** (10-K) or **Item 1** (10-Q): Financial Statements
+- Key sections to extract:
+  - Consolidated Statements of Operations (Income Statement)
+  - Consolidated Balance Sheets
+  - Consolidated Statements of Cash Flows
+  - Notes to Financial Statements (for schedule details)
+
+### Step 4: Data Extraction Mapping
+
+**Income Statement (from Consolidated Statements of Operations)**
+
+| Filing Line Item | Model Line Item |
+|------------------|-----------------|
+| Net revenues / Net sales | Revenue |
+| Cost of goods sold | COGS |
+| Selling, general and administrative | SG&A |
+| Depreciation and amortization | D&A |
+| Interest expense, net | Interest Expense |
+| Income tax expense | Taxes |
+| Net income | Net Income |
+
+**Balance Sheet (from Consolidated Balance Sheets)**
+
+| Filing Line Item | Model Line Item |
+|------------------|-----------------|
+| Cash and cash equivalents | Cash |
+| Accounts receivable, net | AR |
+| Inventories | Inventory |
+| Property, plant and equipment, net | PP&E (Net) |
+| Total assets | Total Assets |
+| Accounts payable | AP |
+| Short-term debt / Current portion of LT debt | Current Debt |
+| Long-term debt | LT Debt |
+| Retained earnings | Retained Earnings |
+| Total stockholders' equity | Total Equity |
+
+**Cash Flow Statement (from Consolidated Statements of Cash Flows)**
+
+| Filing Line Item | Model Line Item |
+|------------------|-----------------|
+| Net income | Net Income |
+| Depreciation and amortization | D&A |
+| Changes in accounts receivable | ΔAR |
+| Changes in inventories | ΔInventory |
+| Changes in accounts payable | ΔAP |
+| Capital expenditures | CapEx |
+| Proceeds from issuance of common stock | Equity Issuance |
+| Proceeds from / Repayments of debt | Debt activity |
+| Dividends paid | Dividends |
+
+### Step 5: Extract Supporting Detail from Notes
+
+For schedules, pull from Notes to Financial Statements:
+- **Note: Debt** → Maturity schedule, interest rates, covenants
+- **Note: Property, Plant & Equipment** → Gross PP&E, accumulated depreciation, useful lives
+- **Note: Revenue** → Segment breakdowns, geographic splits
+- **Note: Leases** → Operating vs. finance lease obligations
+
+### Step 6: Historical Data Requirements
+
+Extract 3 years of historical data minimum:
+- 10-K provides 3 years of IS/CF, 2 years of BS
+- For 3rd year BS, pull from prior year's 10-K
+- Use 10-Qs to fill in quarterly granularity if needed
+
+### Data Extraction Checklist
+
+- Identify reporting currency and scale (thousands, millions)
+- 3 years historical Income Statement
+- 3 years historical Cash Flow Statement
+- 3 years historical Balance Sheet
+- Verify IS Net Income = CF starting Net Income (each year)
+- Verify BS Cash = CF Ending Cash (each year)
+- Extract debt maturity schedule from notes
+- Extract D&A detail or useful life assumptions
+- Note any non-recurring / one-time items to normalize
+
+### Handling Common Filing Variations
+
+| Variation | How to Handle |
+|-----------|---------------|
+| D&A embedded in COGS/SG&A | Pull D&A from Cash Flow Statement |
+| "Other" line items are material | Check notes for breakdown |
+| Restatements | Use restated figures, note in assumptions |
+| Fiscal year ≠ calendar year | Label with fiscal year end (e.g., FYE Jan 2025) |
+| Non-USD reporting currency | Adapt model currency to match filing |