AgentSkillsCN

cash-flow-statement

获取上市公司实时或历史现金流报表数据,包括净利润、经营活动现金流、投资活动现金流、筹资活动现金流、自由现金流,以及现金余额。适用于分析现金生成、资本配置,或流动性趋势时使用。

SKILL.md
--- frontmatter
name: cash-flow-statement
description: Retrieve real-time or historical cash flow statement data including Net Income, Operating Cash Flow, Investing Cash Flow, Financing Cash Flow, Free Cash Flow, and Cash Position for public companies. Use when analyzing cash generation, capital allocation, or liquidity trends.

Cash Flow Statement

Retrieve real-time or historical cash flow statement data 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 real-time or historical cash flow statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.

MCP Call:

json
{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Retrieve real-time or historical cash flow statement data for AAPL, limited to 5 records and filtered by period FY"
  }
}

Output Format

The agent returns a table with absolute cash flow figures:

Fiscal YearNet Income (USD)Operating Cash Flow (USD)Investing Cash Flow (USD)Financing Cash Flow (USD)Free Cash Flow (USD)Net Change in Cash (USD)Cash at End of Period (USD)
2025$112.01B$111.48B$15.19B-$120.69B$98.77B$5.99B$35.93B
2024$93.74B$118.25B$2.94B-$121.98B$108.81B-$794.00M$29.94B
2023$96.99B$110.54B$3.71B-$108.49B$99.58B$5.76B$30.74B
2022$99.80B$122.15B-$2.24B-$110.75B$111.44B-$1.09B$24.98B
2021$94.68B$104.04B-$1.45B-$93.35B$92.95B-$386.00M$35.93B

Data Source: octagon-financials-agent

Key Observations Pattern

After receiving data, generate observations:

  1. Operating cash flow consistency: Track OCF relative to Net Income
  2. Financing outflows: Analyze buybacks and dividends
  3. Free cash flow capacity: Assess cash generation strength
  4. Capital expenditure trends: Derive from OCF minus FCF
  5. Cash position trajectory: Monitor ending cash balance

Metrics Reference

MetricDefinition
Net IncomeBottom-line profit (starting point for OCF)
Operating Cash FlowCash from core business operations
Investing Cash FlowCash for/from investments and capex
Financing Cash FlowCash from/to debt and equity activities
Free Cash FlowOCF minus capital expenditures
Net Change in CashTotal cash change for the period
Cash at End of PeriodEnding cash and equivalents balance

Analysis Tips

Cash Conversion Quality

code
Cash Conversion = Operating Cash Flow / Net Income
  • Above 1.0 = high quality earnings
  • Consistently below 1.0 = potential concerns

Capex Calculation

code
Capital Expenditures = Operating Cash Flow - Free Cash Flow

Example: $111.48B - $98.77B = $12.71B capex

Shareholder Returns

Financing outflows typically include:

  • Share repurchases (buybacks)
  • Dividend payments
  • Debt repayments

Three-Statement Linkage

  • Net Income flows from Income Statement
  • Cash at End links to Balance Sheet
  • Changes explain Balance Sheet movements

Cash Flow Sustainability

Strong indicators:

  • OCF consistently > Net Income
  • FCF covers dividends and buybacks
  • Positive ending cash trend

Warning signs:

  • OCF declining while income grows
  • FCF negative with continued buybacks
  • Cash position eroding

Follow-up Queries

Based on results, suggest deeper analysis:

  • "Break down [COMPANY]'s financing cash flow between buybacks, dividends, and debt activity"
  • "What is [COMPANY]'s capital expenditure trend and guidance for next year?"
  • "Compare [COMPANY]'s free cash flow yield to [PEER1] and [PEER2]"
  • "Analyze [COMPANY]'s working capital changes driving operating cash flow"