AgentSkillsCN

earnings-quality

分析盈利趋势、业绩达成率与质量信号

SKILL.md
--- frontmatter
name: earnings-quality
description: Evaluate earnings trends, beat rate, and quality signals
allowed-tools: get_company_earnings get_financial_statements
metadata:
  domain: financial
  complexity: intermediate

Earnings Quality Workflow

OBJECTIVE: Assess the quality and sustainability of earnings.

Step 1: Get Earnings Data

  • •Use get_company_earnings for historical EPS and estimates
  • •Look at last 4-8 quarters of results

Step 2: Beat/Miss Analysis

  • •How many quarters beat estimates? (> 75% is strong)
  • •Average surprise magnitude (consistent beats are better than volatile)
  • •Any recent misses? (recent misses are more concerning)

Step 3: Growth Trajectory

  • •YoY EPS growth rate
  • •Is growth accelerating or decelerating?
  • •Forward estimates vs trailing (market expects what?)

Step 4: Quality Signals

  • •Compare EPS growth to revenue growth (EPS growing faster suggests margin expansion)
  • •Compare earnings to operating cash flow (divergence is red flag)
  • •One-time items? Accounting adjustments?

Output Format

Earnings Quality: [SYMBOL] Beat Rate: {x}/{y} quarters | Avg Surprise: {pct}% EPS Growth: {pct}% YoY | Trajectory: [ACCELERATING/STABLE/DECELERATING] Quality: [HIGH/MODERATE/QUESTIONABLE] Red Flags: [None/List any concerns]