Financial Report Minesweeper for A-Share

Problem

Financial Report Minesweeper targets abnormal signals in A-share non-financial filings, helping engineers and analysts screen for cash-flow authenticity, asset quality, earnings manipulation, and leverage risks before deeper due diligence. It addresses common gaps: profit statements can hide cash-flow issues, single-period metrics can mask trends, and manual multi-period checks easily miss cross-field consistency. The skill turns data retrieval, indicator calculation, and risk grading into a repeatable workflow.

How It Works

The skill runs in three steps: fetch the three financial statements, dividends, and company data from westock-mcp; backfill missing fields and cross-validate accounts with wind-mcp; then merge, compute, and render reports using merge_sources.py, compute_indicators.py, and generate_report.py. Key capabilities include five risk levels, four-period trend checks, fraud red-line rules, and indicators for cash, receivables, inventory, construction in progress, goodwill, and interest-bearing debt. Rules such as cash yield, high cash and high debt, parent vs. consolidated net profit divergence, and inventory manipulation signals are shown period by period instead of relying on one quarter.

Boundaries

The framework is intended only for non-financial A-share companies; banks, insurers, and brokers are excluded. Output is a probability-based research aid, not investment advice. If fields such as audit opinion or capitalized R&D are unavailable, the report marks them as unavailable rather than guessing. Users should verify ticker format, reporting periods, and accounting definitions against official disclosures.