AgentSkillsCN

balance-sheet-growth

获取资产负债表各项目的同比增幅,包括总资产、总负债、股东权益、现金与存货。适用于分析公司财务状况趋势、资本结构变化,或流动性管理时使用。

SKILL.md
--- frontmatter
name: balance-sheet-growth
description: Retrieve year-over-year growth in balance sheet items including Total Assets, Total Liabilities, Shareholders Equity, Cash, and Inventories. Use when analyzing company financial position trends, capital structure changes, or liquidity management.

Balance Sheet Growth

Retrieve and analyze year-over-year growth in key balance sheet items for public companies using Octagon MCP.

Prerequisites

Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See references/mcp-setup.md for installation instructions.

Query Format

code
Retrieve year-over-year growth in key balance-sheet items for <TICKER>, limited to <N> records and filtered by period <FY|Q>.

MCP Call:

json
{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Retrieve year-over-year growth in key balance-sheet items for AAPL, limited to 5 records and filtered by period FY"
  }
}

Output Format

The agent returns a table with YoY growth percentages:

Fiscal YearTotal Assets Growth (%)Total Liabilities Growth (%)Shareholders' Equity Growth (%)Cash & Cash Equivalents Growth (%)Inventories Growth (%)
2025-1.57-7.3129.4712.01-21.52
20243.516.05-8.36-0.0715.08
2023-0.00-3.8522.6426.7228.00
20220.494.92-19.68-32.32-24.83

Data Sources: octagon-companies-agent, octagon-financials-agent

Key Observations Pattern

After receiving data, generate observations:

  1. Asset base changes: Track total assets growth/decline and drivers
  2. Leverage trends: Compare liabilities growth to equity growth
  3. Liquidity position: Monitor cash and cash equivalents trajectory
  4. Working capital: Assess inventory management efficiency
  5. Capital structure shifts: Note significant equity vs liability changes

Metrics Reference

MetricDefinition
Total Assets GrowthYoY change in all company assets
Total Liabilities GrowthYoY change in all obligations and debts
Shareholders' Equity GrowthYoY change in net worth (Assets - Liabilities)
Cash & Cash Equivalents GrowthYoY change in liquid assets
Inventories GrowthYoY change in unsold goods and materials

Analysis Tips

Deleveraging Signal

When Liabilities decline while Equity grows:

  • Company paying down debt
  • Strengthening balance sheet
  • Example: Liabilities -7.31%, Equity +29.47%

Asset-Light Trend

When Assets decline but Equity grows:

  • Efficient capital deployment
  • Possible divestitures or write-offs
  • Focus on return on assets

Cash Accumulation

When Cash grows faster than Assets:

  • Building war chest for M&A or buybacks
  • Conservative financial positioning
  • May signal limited reinvestment opportunities

Inventory Management

When Inventories decline while Revenue grows:

  • Improved supply chain efficiency
  • Just-in-time inventory practices
  • Better demand forecasting

Capital Structure Warning

When Liabilities grow faster than Assets:

  • Increasing leverage
  • Potential solvency concerns if sustained
  • Review debt covenants and maturities

Follow-up Queries

Based on results, suggest deeper analysis:

  • "What drove the significant shareholders' equity growth in [YEAR]?"
  • "Analyze [COMPANY]'s debt maturity schedule and refinancing risk"
  • "Compare [COMPANY]'s leverage ratios to industry peers"
  • "Extract cash flow statement data for [TICKER] to understand cash sources"