Balance Sheet Analysis

Purpose

Analyze a company's balance sheet to evaluate its financial position at a point in time, covering the composition and quality of assets, the structure of liabilities, and the residual claim of shareholders. Compute derived metrics such as book value per share, tangible book value per share, net cash position, working capital, and key leverage ratios. Surface trends across multiple periods that reveal shifts in asset quality, capital structure, or financial risk.

Data Fetching Process

Consult ${CLAUDE_PLUGIN_ROOT}/skills/_shared/references/data-sources.md for full source details and fallback behavior.

1. Resolve the ticker. Fetch https://www.sec.gov/files/company_tickers.json using the sec-fetch skill (see data-sources.md), locate the company's CIK, and pad it to 10 digits. Cache the CIK and official company name.

2. Fetch structured financial data (primary). Request the SEC EDGAR XBRL company facts endpoint:

   https://data.sec.gov/api/xbrl/companyfacts/CIK{10-digit-CIK}.json
   

   Extract the following XBRL concepts under facts > us-gaap > ... > units > USD:

   • Current Assets: CashAndCashEquivalentsAtCarryingValue, ShortTermInvestments, AccountsReceivableNetCurrent, InventoryNet, OtherAssetsCurrent, AssetsCurrent
   • Non-Current Assets: PropertyPlantAndEquipmentNet, Goodwill, IntangibleAssetsNetExcludingGoodwill, OtherAssetsNoncurrent, Assets