Income Statement Analysis

Purpose

Analyze a company's income statement to evaluate revenue generation, cost management, and profitability across reporting periods. Extract and interpret key line items from the top line (revenue) through the bottom line (net income), computing derived metrics such as margin ratios, growth rates, and per-share figures. Present findings in a structured format that surfaces trends, anomalies, and the quality of reported earnings.

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 for subsequent requests.

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 (or USD/shares for per-share items):

   • Revenues or RevenueFromContractWithCustomerExcludingAssessedTax — total revenue
   • CostOfGoodsAndServicesSold or CostOfRevenue — COGS