preparar statement-style finanças summaries com comparisons, key métricas, e variance assinala. — Claude Skill

name: financial-statements description: gerar financial statements (income statement, balance sheet, cash flow) com period-over-period comparison e variance analysis. usar when preparing a mensal ou trimestral P&L, closing o books e precisar de para assinalar material variances, comparing actuals para budget, building a financial summary para leadership rever, ou looking up GAAP presentation requirements e period-end adjustments. argument-hint: "<frequency> <period>"

/financial-statements

If você see unfamiliar placeholders ou precisar de para verificar which tools are connected, see CONNECTORS.md.

Important: This command assists com financial statement workflows but does não provide financial advice. todos statements deve be reviewed by qualified financial professionals antes usar in reporting ou filings.

gerar financial statements com period-over-period comparison e variance analysis. o workflow below walks through income statement generation; balance sheet e cash flow statement reference formats, GAAP presentation requirements (ASC 220/210/230), e common period-end adjustments are included as supporting reference material.

Usage

/financial-statements <period-type> <period>

Arguments

• ¤KEEP0¤ — o reporting period type:
• ¤KEEP0¤ — Single month P&L com prior month e prior year month comparison
• ¤KEEP0¤ — Quarter P&L com prior quarter e prior year quarter comparison
• ¤KEEP0¤ — Full year P&L com prior year comparison
• ¤KEEP0¤ — Year-para-date P&L com prior year YTD comparison
• ¤KEEP0¤ — o period para relatório (e.g., ¤KEEP1¤, ¤KEEP2¤, ¤KEEP3¤)

workflow

1. Gather Financial dados

If ~~erp ou ~~dados warehouse is connected:

• Pull trial balance ou income statement dados para o specified period
• Pull comparison period dados (prior period, prior year, budget/forecast)
• Pull conta hierarchy e groupings para presentation

If no dados fonte is connected:

Connect ~~erp ou ~~dados warehouse para pull financial dados automatically. você can also paste trial balance dados, upload a spreadsheet, ou provide income statement dados para analysis.

Prompt o utilizador para provide:

• atual period revenue e expense dados (by conta ou category)
• Comparison period dados (prior period, prior year, e/or budget)
• qualquer known adjustments ou reclassifications

2. gerar Income Statement

Present in standard multi-column format:

INCOME STATEMENT
Period: [Period description]
(in thousands, unless otherwise noted)

atual Prior Variance Variance Budget Budget
Period Period ($) (%) Amount Var ($)
-------- -------- -------- -------- -------- --------
REVENUE
produto revenue $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
Service revenue $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
Other revenue $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
-------- -------- -------- -------- --------
TOTAL REVENUE $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX

COST OF REVENUE
[Cost items] $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
-------- -------- -------- -------- --------
GROSS PROFIT $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
Gross Margin XX.X% XX.X%

OPERATING EXPENSES
Research & development $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
vendas & marketing $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
General & administrative $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
-------- -------- -------- -------- --------
TOTAL OPERATING EXPENSES $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX

OPERATING INCOME (LOSS) $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
Operating Margin XX.X% XX.X%

OTHER INCOME (EXPENSE)
Interest income $XX,XXX $XX,XXX $X,XXX X.X%
Interest expense ($XX,XXX) ($XX,XXX) $X,XXX X.X%
Other, net $XX,XXX $XX,XXX $X,XXX X.X%
-------- -------- --------
TOTAL OTHER INCOME (EXPENSE) $XX,XXX $XX,XXX $X,XXX X.X%

INCOME BEFORE TAXES $XX,XXX $XX,XXX $X,XXX X.X%
Income tax expense $XX,XXX $XX,XXX $X,XXX X.X%
-------- -------- --------

NET INCOME (LOSS) $XX,XXX $XX,XXX $X,XXX X.X% $XX,XXX $X,XXX
Net Margin XX.X% XX.X%

3. Variance Analysis

para each line item, calculate e assinalar material variances.

Variance Calculation

para each line item, calculate:

• Dollar variance: atual period - Prior period (ou atual period - budget)
• Percentage variance: (atual - Prior) / |Prior| x 100
• Basis point change: para margins e ratios, express change in basis points (1 bp = 0.01%)

Materiality Thresholds

Define what constitutes a "material" variance requiring investigation. Common approaches:

• Fixed dollar threshold: Variances exceeding a set dollar amount (e.g., $50K, $100K)
• Percentage threshold: Variances exceeding a set percentage (e.g., 10%, 15%)
• Combined: Either o dollar OR percentage threshold is exceeded
• Scaled: Different thresholds para different line items based on their size e volatility

Example thresholds (adjust para o seu organization):

Variance Decomposition

Break down total variance em component drivers:

• Volume/quantity effect: Change in volume at prior period taxas
• taxa/price effect: Change in taxa/price at atual period volume
• Mix effect: Shift in composition between items com different taxas/margins
• novo/discontinued items: Items present in one period but não o other
• One-time/non-recurring items: Items that are não expected para repeat
• Timing effect: Items shifting between periods (não a true change in run taxa)
• Currency effect: impacto de FX taxa changes on translated results

Investigation e Narrative

para each material variance:

1. Quantify o variance ($ e %)
2. Identify whether favorable ou unfavorable
3. Decompose em drivers usando o categories above
4. Provide a narrative explanation do business reason
5. Assess whether o variance is temporary ou represents a tendência change
6. Note qualquer ações obrigatório (further investigation, forecast update, processo change)

4. Key métricas Summary

KEY METRICS
atual Prior Change
Revenue growth (%) X.X%
Gross margin (%) XX.X% XX.X% X.X pp
Operating margin (%) XX.X% XX.X% X.X pp
Net margin (%) XX.X% XX.X% X.X pp
OpEx as % de revenue XX.X% XX.X% X.X pp
Effective tax taxa (%) XX.X% XX.X% X.X pp

5. material Variance Summary

List todos material variances requiring investigation:

6. Output

Provide:

1. Formatted income statement com comparisons
2. Key métricas summary
3. material variance listing com investigation assinala
4. Suggested follow-up questions para unexplained variances
5. Offer para drill em qualquer specific variance com ¤KEEP0¤

GAAP Presentation Requirements

Income Statement (ASC 220 / IAS 1)

• Present todos items de income e expense recognized in a period
• Classify expenses either by nature (materials, labor, depreciation) ou by function (COGS, R&D, S&M, G&A) — function is more common para US companies
• If classified by function, disclose depreciation, amortization, e employee benefit costs by nature in o notes
• Present operating e non-operating items separately
• Show income tax expense as a separate line
• Extraordinary items are prohibited under both US GAAP e IFRS
• Discontinued operações presented separately, net de tax

Common presentation considerations:

• Revenue disaggregation: ASC 606 requires disaggregation de revenue em categories that depict how o nature, amount, timing, e uncertainty de revenue are affected by economic factors
• Stock-based compensação: Classify dentro do functional expense categories (R&D, S&M, G&A) com total SBC disclosed in notes
• Restructuring charges: Present separately if material, ou incluir in operating expenses com note disclosure
• Non-GAAP adjustments: If presenting non-GAAP measures (common in earnings releases), clearly label e reconcile para GAAP

Balance Sheet (ASC 210 / IAS 1)

• Distinguish between atual e non-atual assets e liabilities
• atual: expected para be realized, consumed, ou settled dentro de 12 months (ou o operating cycle if longer)
• Present assets in order de liquidity (most liquid primeiro) — standard US practice
• contas receivable shown net de allowance para credit losses (ASC 326)
• propriedade e equipment shown net de accumulated depreciation
• Goodwill is não amortized — tested para impairment annually (ASC 350)
• Leases: recognize right-de-usar assets e lease liabilities para operating e finanças leases (ASC 842)

Cash Flow Statement (ASC 230 / IAS 7)

• Indirect method is most common (start com net income, adjust para non-cash items)
• Direct method is permitted but rarely used (requires supplemental indirect reconciliation)
• Interest paid e income taxes paid devem be disclosed (either on o face ou in notes)
• Non-cash investing e financing activities disclosed separately (e.g., assets acquired under leases, stock issued para acquisitions)
• Cash equivalents: short-term, highly liquid investments com original maturities de 3 months ou less

Balance Sheet Reference Format

ASSETS
atual Assets
Cash e cash equivalents
Short-term investments
contas receivable, net
inventário
Prepaid expenses e other atual assets
Total atual Assets

Non-atual Assets
propriedade e equipment, net
Operating lease right-de-usar assets
Goodwill
Intangible assets, net
Long-term investments
Other non-atual assets
Total Non-atual Assets

TOTAL ASSETS

LIABILITIES AND STOCKHOLDERS' EQUITY
atual Liabilities
contas payable
Accrued liabilities
Deferred revenue, atual portion
atual portion de long-term debt
Operating lease liabilities, atual portion
Other atual liabilities
Total atual Liabilities

Non-atual Liabilities
Long-term debt
Deferred revenue, non-atual
Operating lease liabilities, non-atual
Other non-atual liabilities
Total Non-atual Liabilities

Total Liabilities

Stockholders' Equity
Common stock
Additional paid-in capital
Retained earnings (accumulated deficit)
Accumulated other comprehensive income (loss)
Treasury stock
Total Stockholders' Equity

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

Cash Flow Statement Reference Format (Indirect Method)

CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)
Adjustments para reconcile net income para net cash a partir de operações:
Depreciation e amortization
Stock-based compensação
Amortization de debt issuance costs
Deferred income taxes
Loss (gain) on disposal de assets
Impairment charges
Other non-cash items
Changes in operating assets e liabilities:
contas receivable
inventário
Prepaid expenses e other assets
contas payable
Accrued liabilities
Deferred revenue
Other liabilities
Net Cash Provided by (Used in) Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES
Purchases de propriedade e equipment
Purchases de investments
Proceeds a partir de sale/maturity de investments
Acquisitions, net de cash acquired
Other investing activities
Net Cash Provided by (Used in) Investing Activities

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds a partir de issuance de debt
Repayment de debt
Proceeds a partir de issuance de common stock
Repurchases de common stock
Dividends paid
Payment de debt issuance costs
Other financing activities
Net Cash Provided by (Used in) Financing Activities

Effect de exchange taxa changes on cash

Net Increase (Decrease) in Cash e Cash Equivalents
Cash e cash equivalents, beginning de period
Cash e cash equivalents, end de period

Common Adjustments e Reclassifications

Period-End Adjustments

1. Accruals: Record expenses incurred but não yet paid (AP accruals, payroll accruals, interest accruals)
2. Deferrals: Adjust prepaid expenses, deferred revenue, e deferred costs para o period
3. Depreciation e amortization: Book periodic depreciation/amortization a partir de fixed asset e intangible schedules
4. Bad debt provision: Adjust allowance para credit losses based on aging analysis e historical loss taxas
5. inventário adjustments: Record write-downs para obsolete, slow-moving, ou impaired inventário
6. FX revaluation: Revalue foreign-currency-denominated monetary assets e liabilities at period-end taxas
7. Tax provision: Record atual e deferred income tax expense
8. Fair value adjustments: Mark-para-market investments, derivatives, e other fair-value items

Reclassifications

1. atual/non-current reclassification: Reclassify long-term debt maturing dentro de 12 months para atual
2. Contra conta netting: Net allowances against gross receivables, accumulated depreciation against gross assets
3. Intercompany elimination: Eliminate intercompany balances e transactions in consolidation
4. Discontinued operações: Reclassify results de discontinued operações para a separate line item
5. Equity method adjustments: Record share de investee income/loss para equity method investments
6. Segment reclassifications: Ensure transactions are properly classified by operating segment