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Financial Report Risk Scan

Professional Updated 2026.08.30

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About this skill

Problem

Financial-statement risk review often suffers from fragmented rules, inconsistent accounting standards across A-share, HK, and US markets, unstable ad hoc calculations, and false positives caused by disclosure or accounting differences. Financial Report Risk Scan turns value-investing analysis, fraud-detection signals, and tiered thresholds into a repeatable scan that produces a structured report rather than a buy/sell conclusion.

How It Works

The skill starts with a company code plus an uploaded report, pasted data, or configured API data. It runs a seven-look / eight-question diagnostic, then a six-step workflow: baseline metrics, Layer 0 hard-red flags, income-statement review, balance-sheet checks, cash-flow cross-validation, and weighted scoring. It applies hard-fail rules, PASS/WARN/FAIL judgments, weighted scores, combination signals, profit-mix quartet analysis, core-profit cash realization, operating cash advantage, and parent/subsidiary cross-checks. Quantitative metrics are computed by calc_risk_metrics.py, reducing calculation inconsistency.

Boundaries

Use it for risk exclusion and evidence mapping, not as audit or investment advice. Do not treat missing HK disclosure granularity as fraud; for US filings, consider fiscal year, LIFO, R&D expensing, PCAOB opinion language, and Key Audit Matters. For cyclicals, financials, or high-growth companies, identify the business type before activating the relevant rules.

Use Cases

  • Investment research teams review three-year filings before entry, flagging high deposits plus borrowings, receivable spikes, and cash-flow mismatches.
  • Analysts process an A-share annual report with the six-step workflow to produce hard-red flags, rule judgments, scores, and evidence chains.
  • Cross-border due diligence compares HK and US filings while tracking disclosure gaps, audit opinions, and insider-selling clues.
  • Risk teams retest known anomalies using cash-flow portraits and the four-part profit structure to assess profit quality and funding strength.

Best For

  • Buy-side researchers who need to break pre-entry filing red flags into verifiable hard faults, rule signals, and risk grades.
  • Fund risk managers who need to exclude audit exceptions, high pledge ratios, insider selling, and funding stress before approval.
  • Cross-border analysts comparing A-share, HK, and US filings while handling standards, fiscal years, LIFO, and audit wording.
  • Financial-data engineers who want stable script-based metrics for cash realization, FCF, and profit-structure ratios.