Financial Analysis Workflow

This skill provides a structured workflow for comprehensive financial analysis using the financial-analyst agent.

Workflow Overview

The financial analysis workflow follows 5 phases:

Phase	Name	Description
1	Objective Definition	Clarify analysis scope and questions
2	Data Collection	Gather and verify source documents
3	Analysis Execution	Calculate ratios, identify trends
4	Interpretation	Draw conclusions, identify insights
5	Documentation	Prepare audit-ready deliverable

Phase 1: Objective Definition

MANDATORY: Define analysis scope before proceeding

Questions to Answer

Question	Purpose
What decision does this analysis support?	Ensures relevance
What time periods are being analyzed?	Sets scope
What comparisons are needed?	Determines benchmarks
Who is the audience?	Tailors presentation
What is the materiality threshold?	Focuses effort

Blocker Check

If ANY of these are unclear, STOP and ask:

Analysis objective
Time period scope
Comparison basis (peer, prior period, budget)
Materiality threshold

Phase 2: Data Collection

MANDATORY: Verify all data sources before analysis

Data Requirements

Analysis Type	Required Data
Trend Analysis	3-5 periods of financial statements
Peer Comparison	Peer company financials (same period)
Variance Analysis	Budget/forecast and actual results
Credit Analysis	Balance sheet, cash flow, debt schedules

Data Verification Checklist

Check	Verification
Source documented	Each data point cites source
Period matched	All data from same period
Currency consistent	Single currency or conversion noted
Audit status	Audited vs unaudited noted

Anti-Rationalization

Rationalization	Why It's WRONG	Required Action
"Data looks right"	Looks right ≠ is right	VERIFY against source
"Same source as always"	Sources can change	CONFIRM source current
"Minor discrepancy"	All discrepancies matter	INVESTIGATE and document

Phase 3: Analysis Execution

Dispatch to specialist with full context

Agent Dispatch

Task tool:
  subagent_type: "financial-analyst"
  model: "opus"
  prompt: |
    Perform financial analysis per these specifications:

    **Objective**: [from Phase 1]
    **Period**: [time periods]
    **Comparison**: [benchmarks/peers]
    **Materiality**: [threshold]

    **Data Provided**:
    [Attach verified data from Phase 2]

    **Required Analysis**:
    - [ ] Ratio analysis (liquidity, profitability, leverage, efficiency)
    - [ ] Trend analysis (period over period)
    - [ ] Benchmark comparison (if applicable)
    - [ ] Variance analysis (if applicable)

    **Output Requirements**:
    - All calculations shown
    - All sources cited
    - All assumptions documented

Required Output Elements

Element	Requirement
Executive Summary	Key findings in 3-5 bullets
Analysis Methodology	Methods used and why
Key Findings	With supporting calculations
Data Sources	Complete citation
Assumptions	All assumptions documented
Recommendations	Actionable next steps

Phase 4: Interpretation

MANDATORY: Provide context for all findings

Interpretation Framework

Finding Type	Required Context
Ratio result	Industry comparison, trend direction
Variance	Root cause, materiality assessment
Trend	Sustainability, drivers, implications
Anomaly	Investigation result, explanation

Quality Checks

Check	Validation
Findings supported	Each finding traces to data
Conclusions logical	Interpretation follows from facts
Recommendations actionable	Clear next steps provided
Limitations disclosed	Analysis boundaries stated

Phase 5: Documentation

MANDATORY: Ensure audit-ready deliverable

Documentation Checklist

Element	Status
All data sources cited	Required
All calculations shown	Required
All assumptions documented	Required
Methodology explained	Required
Limitations disclosed	Required
Version control	Required

Output Format

See shared-patterns/execution-report.md for base metrics.

Analysis-Specific Metrics:

ratios_calculated: N
periods_analyzed: N
benchmarks_compared: N
variances_explained: N
recommendations_made: N

Pressure Resistance

See shared-patterns/pressure-resistance.md for universal pressures.

Analysis-Specific Pressures

Pressure Type	Request	Agent Response
"Just give me the conclusion"	"I'll provide conclusions with supporting analysis. Undocumented conclusions cannot be defended."
"Skip the ratios we don't need"	"Comprehensive analysis requires complete ratio set. I'll calculate all standard ratios."
"Use approximate numbers"	"Analysis requires precise figures. I'll use exact amounts from source documents."

Anti-Rationalization Table

See shared-patterns/anti-rationalization.md for universal anti-rationalizations.

Analysis-Specific Anti-Rationalizations

Rationalization	Why It's WRONG	Required Action
"Standard analysis doesn't need documentation"	ALL analysis needs documentation	DOCUMENT methodology
"Ratios speak for themselves"	Ratios need interpretation	PROVIDE context
"Industry benchmark is well-known"	Benchmarks need citation	CITE source
"Similar to prior analysis"	Each analysis is independent	PERFORM fresh analysis

Execution Report

Upon completion, report:

Metric	Value
Duration	Xm Ys
Data Sources	N verified
Ratios Calculated	N
Trends Identified	N
Recommendations	N
Result	COMPLETE/PARTIAL

Quality Indicators

Indicator	Status
All sources verified	YES/NO
All calculations shown	YES/NO
All assumptions documented	YES/NO
Audit ready	YES/NO

financial-analysis