[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill-anthropic-financial-statements":3,"mdc-c59wse-key":36,"related-repo-anthropic-financial-statements":1161,"related-org-anthropic-financial-statements":1278},{"slug":4,"name":4,"fn":5,"description":6,"org":7,"tags":12,"stars":25,"repoUrl":26,"updatedAt":27,"license":28,"forks":29,"topics":30,"repo":31,"sourceUrl":34,"mdContent":35},"financial-statements","generate financial statements with variance analysis","Generate financial statements (income statement, balance sheet, cash flow) with period-over-period comparison and variance analysis. Use when preparing a monthly or quarterly P&L, closing the books and need to flag material variances, comparing actuals to budget, building a financial summary for leadership review, or looking up GAAP presentation requirements and period-end adjustments.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},"anthropic","Anthropic","https:\u002F\u002Fpexgzepcugksgbtrxkhf.supabase.co\u002Fstorage\u002Fv1\u002Fobject\u002Fpublic\u002Forg-logos\u002Fanthropic.png","anthropics",[13,17,19,22],{"name":14,"slug":15,"type":16},"Finance","finance","tag",{"name":18,"slug":4,"type":16},"Financial Statements",{"name":20,"slug":21,"type":16},"Accounting","accounting",{"name":23,"slug":24,"type":16},"Variance Analysis","variance-analysis",22885,"https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins","2026-04-06T17:57:40.518001",null,2736,[],{"repoUrl":26,"stars":25,"forks":29,"topics":32,"description":33},[],"Open source repository of plugins primarily intended for knowledge workers to use in Claude Cowork","https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fknowledge-work-plugins\u002Ftree\u002FHEAD\u002Ffinance\u002Fskills\u002Ffinancial-statements","---\nname: financial-statements\ndescription: Generate financial statements (income statement, balance sheet, cash flow) with period-over-period comparison and variance analysis. Use when preparing a monthly or quarterly P&L, closing the books and need to flag material variances, comparing actuals to budget, building a financial summary for leadership review, or looking up GAAP presentation requirements and period-end adjustments.\nargument-hint: \"\u003Cfrequency> \u003Cperiod>\"\n---\n\n# \u002Ffinancial-statements\n\n> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](..\u002F..\u002FCONNECTORS.md).\n\n**Important**: This command assists with financial statement workflows but does not provide financial advice. All statements should be reviewed by qualified financial professionals before use in reporting or filings.\n\nGenerate financial statements with period-over-period comparison and variance analysis. The workflow below walks through income statement generation; balance sheet and cash flow statement reference formats, GAAP presentation requirements (ASC 220\u002F210\u002F230), and common period-end adjustments are included as supporting reference material.\n\n## Usage\n\n```\n\u002Ffinancial-statements \u003Cperiod-type> \u003Cperiod>\n```\n\n### Arguments\n\n- `period-type` — The reporting period type:\n  - `monthly` — Single month P&L with prior month and prior year month comparison\n  - `quarterly` — Quarter P&L with prior quarter and prior year quarter comparison\n  - `annual` — Full year P&L with prior year comparison\n  - `ytd` — Year-to-date P&L with prior year YTD comparison\n- `period` — The period to report (e.g., `2024-12`, `2024-Q4`, `2024`)\n\n## Workflow\n\n### 1. Gather Financial Data\n\nIf ~~erp or ~~data warehouse is connected:\n- Pull trial balance or income statement data for the specified period\n- Pull comparison period data (prior period, prior year, budget\u002Fforecast)\n- Pull account hierarchy and groupings for presentation\n\nIf no data source is connected:\n> Connect ~~erp or ~~data warehouse to pull financial data automatically. You can also paste trial balance data, upload a spreadsheet, or provide income statement data for analysis.\n\nPrompt the user to provide:\n- Current period revenue and expense data (by account or category)\n- Comparison period data (prior period, prior year, and\u002For budget)\n- Any known adjustments or reclassifications\n\n### 2. Generate Income Statement\n\nPresent in standard multi-column format:\n\n```\nINCOME STATEMENT\nPeriod: [Period description]\n(in thousands, unless otherwise noted)\n\n                              Current    Prior      Variance   Variance   Budget    Budget\n                              Period     Period     ($)        (%)        Amount    Var ($)\n                              --------   --------   --------   --------   --------  --------\nREVENUE\n  Product revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Service revenue             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Other revenue               $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nTOTAL REVENUE                 $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n\nCOST OF REVENUE\n  [Cost items]                $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nGROSS PROFIT                  $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Gross Margin                XX.X%      XX.X%\n\nOPERATING EXPENSES\n  Research & development      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Sales & marketing           $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  General & administrative    $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n                              --------   --------   --------              --------  --------\nTOTAL OPERATING EXPENSES      $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n\nOPERATING INCOME (LOSS)       $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Operating Margin            XX.X%      XX.X%\n\nOTHER INCOME (EXPENSE)\n  Interest income             $XX,XXX    $XX,XXX    $X,XXX     X.X%\n  Interest expense           ($XX,XXX)  ($XX,XXX)   $X,XXX     X.X%\n  Other, net                  $XX,XXX    $XX,XXX    $X,XXX     X.X%\n                              --------   --------   --------\nTOTAL OTHER INCOME (EXPENSE)  $XX,XXX    $XX,XXX    $X,XXX     X.X%\n\nINCOME BEFORE TAXES           $XX,XXX    $XX,XXX    $X,XXX     X.X%\n  Income tax expense          $XX,XXX    $XX,XXX    $X,XXX     X.X%\n                              --------   --------   --------\n\nNET INCOME (LOSS)             $XX,XXX    $XX,XXX    $X,XXX     X.X%       $XX,XXX   $X,XXX\n  Net Margin                  XX.X%      XX.X%\n```\n\n### 3. Variance Analysis\n\nFor each line item, calculate and flag material variances.\n\n#### Variance Calculation\n\nFor each line item, calculate:\n- **Dollar variance:** Current period - Prior period (or current period - budget)\n- **Percentage variance:** (Current - Prior) \u002F |Prior| x 100\n- **Basis point change:** For margins and ratios, express change in basis points (1 bp = 0.01%)\n\n#### Materiality Thresholds\n\nDefine what constitutes a \"material\" variance requiring investigation. Common approaches:\n\n- **Fixed dollar threshold:** Variances exceeding a set dollar amount (e.g., $50K, $100K)\n- **Percentage threshold:** Variances exceeding a set percentage (e.g., 10%, 15%)\n- **Combined:** Either the dollar OR percentage threshold is exceeded\n- **Scaled:** Different thresholds for different line items based on their size and volatility\n\n*Example thresholds (adjust for your organization):*\n\n| Line Item Size | Dollar Threshold | Percentage Threshold |\n|---------------|-----------------|---------------------|\n| > $10M        | $500K           | 5%                  |\n| $1M - $10M    | $100K           | 10%                 |\n| \u003C $1M         | $50K            | 15%                 |\n\n#### Variance Decomposition\n\nBreak down total variance into component drivers:\n\n- **Volume\u002Fquantity effect:** Change in volume at prior period rates\n- **Rate\u002Fprice effect:** Change in rate\u002Fprice at current period volume\n- **Mix effect:** Shift in composition between items with different rates\u002Fmargins\n- **New\u002Fdiscontinued items:** Items present in one period but not the other\n- **One-time\u002Fnon-recurring items:** Items that are not expected to repeat\n- **Timing effect:** Items shifting between periods (not a true change in run rate)\n- **Currency effect:** Impact of FX rate changes on translated results\n\n#### Investigation and Narrative\n\nFor each material variance:\n1. Quantify the variance ($ and %)\n2. Identify whether favorable or unfavorable\n3. Decompose into drivers using the categories above\n4. Provide a narrative explanation of the business reason\n5. Assess whether the variance is temporary or represents a trend change\n6. Note any actions required (further investigation, forecast update, process change)\n\n### 4. Key Metrics Summary\n\n```\nKEY METRICS\n                              Current    Prior      Change\nRevenue growth (%)                                  X.X%\nGross margin (%)              XX.X%      XX.X%      X.X pp\nOperating margin (%)          XX.X%      XX.X%      X.X pp\nNet margin (%)                XX.X%      XX.X%      X.X pp\nOpEx as % of revenue          XX.X%      XX.X%      X.X pp\nEffective tax rate (%)        XX.X%      XX.X%      X.X pp\n```\n\n### 5. Material Variance Summary\n\nList all material variances requiring investigation:\n\n| Line Item | Variance ($) | Variance (%) | Direction | Preliminary Driver | Action |\n|-----------|-------------|-------------|-----------|-------------------|--------|\n| [Item]    | $X,XXX      | X.X%        | Unfav.    | [If known]        | Investigate |\n\n### 6. Output\n\nProvide:\n1. Formatted income statement with comparisons\n2. Key metrics summary\n3. Material variance listing with investigation flags\n4. Suggested follow-up questions for unexplained variances\n5. Offer to drill into any specific variance with `\u002Fflux`\n\n## GAAP Presentation Requirements\n\n### Income Statement (ASC 220 \u002F IAS 1)\n\n- Present all items of income and expense recognized in a period\n- Classify expenses either by nature (materials, labor, depreciation) or by function (COGS, R&D, S&M, G&A) — function is more common for US companies\n- If classified by function, disclose depreciation, amortization, and employee benefit costs by nature in the notes\n- Present operating and non-operating items separately\n- Show income tax expense as a separate line\n- Extraordinary items are prohibited under both US GAAP and IFRS\n- Discontinued operations presented separately, net of tax\n\n**Common presentation considerations:**\n\n- **Revenue disaggregation:** ASC 606 requires disaggregation of revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue are affected by economic factors\n- **Stock-based compensation:** Classify within the functional expense categories (R&D, S&M, G&A) with total SBC disclosed in notes\n- **Restructuring charges:** Present separately if material, or include in operating expenses with note disclosure\n- **Non-GAAP adjustments:** If presenting non-GAAP measures (common in earnings releases), clearly label and reconcile to GAAP\n\n### Balance Sheet (ASC 210 \u002F IAS 1)\n\n- Distinguish between current and non-current assets and liabilities\n- Current: expected to be realized, consumed, or settled within 12 months (or the operating cycle if longer)\n- Present assets in order of liquidity (most liquid first) — standard US practice\n- Accounts receivable shown net of allowance for credit losses (ASC 326)\n- Property and equipment shown net of accumulated depreciation\n- Goodwill is not amortized — tested for impairment annually (ASC 350)\n- Leases: recognize right-of-use assets and lease liabilities for operating and finance leases (ASC 842)\n\n### Cash Flow Statement (ASC 230 \u002F IAS 7)\n\n- Indirect method is most common (start with net income, adjust for non-cash items)\n- Direct method is permitted but rarely used (requires supplemental indirect reconciliation)\n- Interest paid and income taxes paid must be disclosed (either on the face or in notes)\n- Non-cash investing and financing activities disclosed separately (e.g., assets acquired under leases, stock issued for acquisitions)\n- Cash equivalents: short-term, highly liquid investments with original maturities of 3 months or less\n\n## Balance Sheet Reference Format\n\n```\nASSETS\nCurrent Assets\n  Cash and cash equivalents\n  Short-term investments\n  Accounts receivable, net\n  Inventory\n  Prepaid expenses and other current assets\nTotal Current Assets\n\nNon-Current Assets\n  Property and equipment, net\n  Operating lease right-of-use assets\n  Goodwill\n  Intangible assets, net\n  Long-term investments\n  Other non-current assets\nTotal Non-Current Assets\n\nTOTAL ASSETS\n\nLIABILITIES AND STOCKHOLDERS' EQUITY\nCurrent Liabilities\n  Accounts payable\n  Accrued liabilities\n  Deferred revenue, current portion\n  Current portion of long-term debt\n  Operating lease liabilities, current portion\n  Other current liabilities\nTotal Current Liabilities\n\nNon-Current Liabilities\n  Long-term debt\n  Deferred revenue, non-current\n  Operating lease liabilities, non-current\n  Other non-current liabilities\nTotal Non-Current Liabilities\n\nTotal Liabilities\n\nStockholders' Equity\n  Common stock\n  Additional paid-in capital\n  Retained earnings (accumulated deficit)\n  Accumulated other comprehensive income (loss)\n  Treasury stock\nTotal Stockholders' Equity\n\nTOTAL LIABILITIES AND STOCKHOLDERS' EQUITY\n```\n\n## Cash Flow Statement Reference Format (Indirect Method)\n\n```\nCASH FLOWS FROM OPERATING ACTIVITIES\nNet income (loss)\nAdjustments to reconcile net income to net cash from operations:\n  Depreciation and amortization\n  Stock-based compensation\n  Amortization of debt issuance costs\n  Deferred income taxes\n  Loss (gain) on disposal of assets\n  Impairment charges\n  Other non-cash items\nChanges in operating assets and liabilities:\n  Accounts receivable\n  Inventory\n  Prepaid expenses and other assets\n  Accounts payable\n  Accrued liabilities\n  Deferred revenue\n  Other liabilities\nNet Cash Provided by (Used in) Operating Activities\n\nCASH FLOWS FROM INVESTING ACTIVITIES\n  Purchases of property and equipment\n  Purchases of investments\n  Proceeds from sale\u002Fmaturity of investments\n  Acquisitions, net of cash acquired\n  Other investing activities\nNet Cash Provided by (Used in) Investing Activities\n\nCASH FLOWS FROM FINANCING ACTIVITIES\n  Proceeds from issuance of debt\n  Repayment of debt\n  Proceeds from issuance of common stock\n  Repurchases of common stock\n  Dividends paid\n  Payment of debt issuance costs\n  Other financing activities\nNet Cash Provided by (Used in) Financing Activities\n\nEffect of exchange rate changes on cash\n\nNet Increase (Decrease) in Cash and Cash Equivalents\nCash and cash equivalents, beginning of period\nCash and cash equivalents, end of period\n```\n\n## Common Adjustments and Reclassifications\n\n### Period-End Adjustments\n\n1. **Accruals:** Record expenses incurred but not yet paid (AP accruals, payroll accruals, interest accruals)\n2. **Deferrals:** Adjust prepaid expenses, deferred revenue, and deferred costs for the period\n3. **Depreciation and amortization:** Book periodic depreciation\u002Famortization from fixed asset and intangible schedules\n4. **Bad debt provision:** Adjust allowance for credit losses based on aging analysis and historical loss rates\n5. **Inventory adjustments:** Record write-downs for obsolete, slow-moving, or impaired inventory\n6. **FX revaluation:** Revalue foreign-currency-denominated monetary assets and liabilities at period-end rates\n7. **Tax provision:** Record current and deferred income tax expense\n8. **Fair value adjustments:** Mark-to-market investments, derivatives, and other fair-value items\n\n### Reclassifications\n\n1. **Current\u002Fnon-current reclassification:** Reclassify long-term debt maturing within 12 months to current\n2. **Contra account netting:** Net allowances against gross receivables, accumulated depreciation against gross assets\n3. **Intercompany elimination:** Eliminate intercompany balances and transactions in consolidation\n4. **Discontinued operations:** Reclassify results of discontinued operations to a separate line item\n5. **Equity method adjustments:** Record share of investee income\u002Floss for equity method investments\n6. **Segment reclassifications:** Ensure transactions are properly classified by operating segment\n",{"data":37,"body":39},{"name":4,"description":6,"argument-hint":38},"\u003Cfrequency> 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",{"type":43,"tag":61,"props":62,"children":64},"a",{"href":63},"..\u002F..\u002FCONNECTORS.md",[65],{"type":48,"value":66},"CONNECTORS.md",{"type":48,"value":68},".",{"type":43,"tag":55,"props":70,"children":71},{},[72,78],{"type":43,"tag":73,"props":74,"children":75},"strong",{},[76],{"type":48,"value":77},"Important",{"type":48,"value":79},": This command assists with financial statement workflows but does not provide financial advice. All statements should be reviewed by qualified financial professionals before use in reporting or filings.",{"type":43,"tag":55,"props":81,"children":82},{},[83],{"type":48,"value":84},"Generate financial statements with period-over-period comparison and variance analysis. The workflow below walks through income statement generation; balance sheet and cash flow statement reference formats, GAAP presentation requirements (ASC 220\u002F210\u002F230), and common period-end adjustments are included as supporting reference material.",{"type":43,"tag":86,"props":87,"children":89},"h2",{"id":88},"usage",[90],{"type":48,"value":91},"Usage",{"type":43,"tag":93,"props":94,"children":98},"pre",{"className":95,"code":97,"language":48},[96],"language-text","\u002Ffinancial-statements \u003Cperiod-type> \u003Cperiod>\n",[99],{"type":43,"tag":100,"props":101,"children":103},"code",{"__ignoreMap":102},"",[104],{"type":48,"value":97},{"type":43,"tag":106,"props":107,"children":109},"h3",{"id":108},"arguments",[110],{"type":48,"value":111},"Arguments",{"type":43,"tag":113,"props":114,"children":115},"ul",{},[116,175],{"type":43,"tag":117,"props":118,"children":119},"li",{},[120,126,128],{"type":43,"tag":100,"props":121,"children":123},{"className":122},[],[124],{"type":48,"value":125},"period-type",{"type":48,"value":127}," — The reporting period type:\n",{"type":43,"tag":113,"props":129,"children":130},{},[131,142,153,164],{"type":43,"tag":117,"props":132,"children":133},{},[134,140],{"type":43,"tag":100,"props":135,"children":137},{"className":136},[],[138],{"type":48,"value":139},"monthly",{"type":48,"value":141}," — Single month P&L with prior month and prior year month comparison",{"type":43,"tag":117,"props":143,"children":144},{},[145,151],{"type":43,"tag":100,"props":146,"children":148},{"className":147},[],[149],{"type":48,"value":150},"quarterly",{"type":48,"value":152}," — Quarter P&L with prior quarter and prior year quarter comparison",{"type":43,"tag":117,"props":154,"children":155},{},[156,162],{"type":43,"tag":100,"props":157,"children":159},{"className":158},[],[160],{"type":48,"value":161},"annual",{"type":48,"value":163}," — Full year P&L with prior year comparison",{"type":43,"tag":117,"props":165,"children":166},{},[167,173],{"type":43,"tag":100,"props":168,"children":170},{"className":169},[],[171],{"type":48,"value":172},"ytd",{"type":48,"value":174}," — Year-to-date P&L with prior year YTD comparison",{"type":43,"tag":117,"props":176,"children":177},{},[178,184,186,192,194,200,201,207],{"type":43,"tag":100,"props":179,"children":181},{"className":180},[],[182],{"type":48,"value":183},"period",{"type":48,"value":185}," — The period to report (e.g., ",{"type":43,"tag":100,"props":187,"children":189},{"className":188},[],[190],{"type":48,"value":191},"2024-12",{"type":48,"value":193},", ",{"type":43,"tag":100,"props":195,"children":197},{"className":196},[],[198],{"type":48,"value":199},"2024-Q4",{"type":48,"value":193},{"type":43,"tag":100,"props":202,"children":204},{"className":203},[],[205],{"type":48,"value":206},"2024",{"type":48,"value":208},")",{"type":43,"tag":86,"props":210,"children":212},{"id":211},"workflow",[213],{"type":48,"value":214},"Workflow",{"type":43,"tag":106,"props":216,"children":218},{"id":217},"_1-gather-financial-data",[219],{"type":48,"value":220},"1. Gather Financial Data",{"type":43,"tag":55,"props":222,"children":223},{},[224],{"type":48,"value":225},"If ~~erp or ~~data warehouse is connected:",{"type":43,"tag":113,"props":227,"children":228},{},[229,234,239],{"type":43,"tag":117,"props":230,"children":231},{},[232],{"type":48,"value":233},"Pull trial balance or income statement data for the specified period",{"type":43,"tag":117,"props":235,"children":236},{},[237],{"type":48,"value":238},"Pull comparison period data (prior period, prior year, budget\u002Fforecast)",{"type":43,"tag":117,"props":240,"children":241},{},[242],{"type":48,"value":243},"Pull account hierarchy and groupings for presentation",{"type":43,"tag":55,"props":245,"children":246},{},[247],{"type":48,"value":248},"If no data source is connected:",{"type":43,"tag":51,"props":250,"children":251},{},[252],{"type":43,"tag":55,"props":253,"children":254},{},[255],{"type":48,"value":256},"Connect ~~erp or ~~data warehouse to pull financial data automatically. You can also paste trial balance data, upload a spreadsheet, or provide income statement data for analysis.",{"type":43,"tag":55,"props":258,"children":259},{},[260],{"type":48,"value":261},"Prompt the user to provide:",{"type":43,"tag":113,"props":263,"children":264},{},[265,270,275],{"type":43,"tag":117,"props":266,"children":267},{},[268],{"type":48,"value":269},"Current period revenue and expense data (by account or category)",{"type":43,"tag":117,"props":271,"children":272},{},[273],{"type":48,"value":274},"Comparison period data (prior period, prior year, and\u002For budget)",{"type":43,"tag":117,"props":276,"children":277},{},[278],{"type":48,"value":279},"Any known adjustments or reclassifications",{"type":43,"tag":106,"props":281,"children":283},{"id":282},"_2-generate-income-statement",[284],{"type":48,"value":285},"2. 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Deferred revenue, non-current\n  Operating lease liabilities, non-current\n  Other non-current liabilities\nTotal Non-Current Liabilities\n\nTotal Liabilities\n\nStockholders' Equity\n  Common stock\n  Additional paid-in capital\n  Retained earnings (accumulated deficit)\n  Accumulated other comprehensive income (loss)\n  Treasury stock\nTotal Stockholders' Equity\n\nTOTAL LIABILITIES AND STOCKHOLDERS' EQUITY\n",[978],{"type":43,"tag":100,"props":979,"children":980},{"__ignoreMap":102},[981],{"type":48,"value":976},{"type":43,"tag":86,"props":983,"children":985},{"id":984},"cash-flow-statement-reference-format-indirect-method",[986],{"type":48,"value":987},"Cash Flow Statement Reference Format (Indirect Method)",{"type":43,"tag":93,"props":989,"children":992},{"className":990,"code":991,"language":48},[96],"CASH FLOWS FROM OPERATING ACTIVITIES\nNet income (loss)\nAdjustments to reconcile net income to net cash from operations:\n  Depreciation and amortization\n  Stock-based compensation\n  Amortization of debt issuance costs\n  Deferred income taxes\n  Loss (gain) on disposal of assets\n  Impairment charges\n  Other non-cash items\nChanges in operating assets and liabilities:\n  Accounts receivable\n  Inventory\n  Prepaid expenses and other assets\n  Accounts payable\n  Accrued liabilities\n  Deferred revenue\n  Other liabilities\nNet Cash Provided by (Used in) Operating Activities\n\nCASH FLOWS FROM INVESTING ACTIVITIES\n  Purchases of property and equipment\n  Purchases of investments\n  Proceeds from sale\u002Fmaturity of investments\n  Acquisitions, net of cash acquired\n  Other investing activities\nNet Cash Provided by (Used in) Investing Activities\n\nCASH FLOWS FROM FINANCING ACTIVITIES\n  Proceeds from issuance of debt\n  Repayment of debt\n  Proceeds from issuance of common stock\n  Repurchases of common stock\n  Dividends paid\n  Payment of debt issuance costs\n  Other financing activities\nNet Cash Provided by (Used in) Financing Activities\n\nEffect of exchange rate changes on cash\n\nNet Increase (Decrease) in Cash and Cash Equivalents\nCash and cash equivalents, beginning of period\nCash and cash equivalents, end of period\n",[993],{"type":43,"tag":100,"props":994,"children":995},{"__ignoreMap":102},[996],{"type":48,"value":991},{"type":43,"tag":86,"props":998,"children":1000},{"id":999},"common-adjustments-and-reclassifications",[1001],{"type":48,"value":1002},"Common Adjustments and Reclassifications",{"type":43,"tag":106,"props":1004,"children":1006},{"id":1005},"period-end-adjustments",[1007],{"type":48,"value":1008},"Period-End Adjustments",{"type":43,"tag":602,"props":1010,"children":1011},{},[1012,1022,1032,1042,1052,1062,1072,1082],{"type":43,"tag":117,"props":1013,"children":1014},{},[1015,1020],{"type":43,"tag":73,"props":1016,"children":1017},{},[1018],{"type":48,"value":1019},"Accruals:",{"type":48,"value":1021}," Record expenses incurred but not yet paid (AP accruals, payroll accruals, interest accruals)",{"type":43,"tag":117,"props":1023,"children":1024},{},[1025,1030],{"type":43,"tag":73,"props":1026,"children":1027},{},[1028],{"type":48,"value":1029},"Deferrals:",{"type":48,"value":1031}," Adjust prepaid expenses, deferred revenue, and deferred costs for the period",{"type":43,"tag":117,"props":1033,"children":1034},{},[1035,1040],{"type":43,"tag":73,"props":1036,"children":1037},{},[1038],{"type":48,"value":1039},"Depreciation and amortization:",{"type":48,"value":1041}," Book periodic depreciation\u002Famortization from fixed asset and intangible schedules",{"type":43,"tag":117,"props":1043,"children":1044},{},[1045,1050],{"type":43,"tag":73,"props":1046,"children":1047},{},[1048],{"type":48,"value":1049},"Bad debt provision:",{"type":48,"value":1051}," Adjust allowance for credit losses based on aging analysis and historical loss rates",{"type":43,"tag":117,"props":1053,"children":1054},{},[1055,1060],{"type":43,"tag":73,"props":1056,"children":1057},{},[1058],{"type":48,"value":1059},"Inventory adjustments:",{"type":48,"value":1061}," Record write-downs for obsolete, slow-moving, or impaired inventory",{"type":43,"tag":117,"props":1063,"children":1064},{},[1065,1070],{"type":43,"tag":73,"props":1066,"children":1067},{},[1068],{"type":48,"value":1069},"FX revaluation:",{"type":48,"value":1071}," Revalue foreign-currency-denominated monetary assets and liabilities at period-end rates",{"type":43,"tag":117,"props":1073,"children":1074},{},[1075,1080],{"type":43,"tag":73,"props":1076,"children":1077},{},[1078],{"type":48,"value":1079},"Tax provision:",{"type":48,"value":1081}," Record current and deferred income tax expense",{"type":43,"tag":117,"props":1083,"children":1084},{},[1085,1090],{"type":43,"tag":73,"props":1086,"children":1087},{},[1088],{"type":48,"value":1089},"Fair value adjustments:",{"type":48,"value":1091}," Mark-to-market investments, derivatives, and other fair-value items",{"type":43,"tag":106,"props":1093,"children":1095},{"id":1094},"reclassifications",[1096],{"type":48,"value":1097},"Reclassifications",{"type":43,"tag":602,"props":1099,"children":1100},{},[1101,1111,1121,1131,1141,1151],{"type":43,"tag":117,"props":1102,"children":1103},{},[1104,1109],{"type":43,"tag":73,"props":1105,"children":1106},{},[1107],{"type":48,"value":1108},"Current\u002Fnon-current reclassification:",{"type":48,"value":1110}," Reclassify long-term debt maturing within 12 months to current",{"type":43,"tag":117,"props":1112,"children":1113},{},[1114,1119],{"type":43,"tag":73,"props":1115,"children":1116},{},[1117],{"type":48,"value":1118},"Contra account netting:",{"type":48,"value":1120}," Net allowances against gross receivables, accumulated depreciation against gross assets",{"type":43,"tag":117,"props":1122,"children":1123},{},[1124,1129],{"type":43,"tag":73,"props":1125,"children":1126},{},[1127],{"type":48,"value":1128},"Intercompany elimination:",{"type":48,"value":1130}," Eliminate intercompany balances and transactions in consolidation",{"type":43,"tag":117,"props":1132,"children":1133},{},[1134,1139],{"type":43,"tag":73,"props":1135,"children":1136},{},[1137],{"type":48,"value":1138},"Discontinued operations:",{"type":48,"value":1140}," Reclassify results of discontinued operations to a separate line item",{"type":43,"tag":117,"props":1142,"children":1143},{},[1144,1149],{"type":43,"tag":73,"props":1145,"children":1146},{},[1147],{"type":48,"value":1148},"Equity method adjustments:",{"type":48,"value":1150}," Record share of investee income\u002Floss for equity method investments",{"type":43,"tag":117,"props":1152,"children":1153},{},[1154,1159],{"type":43,"tag":73,"props":1155,"children":1156},{},[1157],{"type":48,"value":1158},"Segment reclassifications:",{"type":48,"value":1160}," Ensure transactions are properly classified by operating segment",{"items":1162,"total":1277},[1163,1179,1195,1211,1229,1246,1262],{"slug":1164,"name":1164,"fn":1165,"description":1166,"org":1167,"tags":1168,"stars":25,"repoUrl":26,"updatedAt":1178},"accessibility-review","run WCAG accessibility audits","Run a WCAG 2.1 AA accessibility audit on a design or page. Trigger with \"audit accessibility\", \"check a11y\", \"is this accessible?\", or when reviewing a design for color contrast, keyboard navigation, touch target size, or screen reader behavior before handoff.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1169,1172,1175],{"name":1170,"slug":1171,"type":16},"Accessibility","accessibility",{"name":1173,"slug":1174,"type":16},"Design","design",{"name":1176,"slug":1177,"type":16},"WCAG","wcag","2026-04-06T17:58:05.682394",{"slug":1180,"name":1180,"fn":1181,"description":1182,"org":1183,"tags":1184,"stars":25,"repoUrl":26,"updatedAt":1194},"account-research","research accounts for sales intel","Research a company or person and get actionable sales intel. Works standalone with web search, supercharged when you connect enrichment tools or your CRM. Trigger with \"research [company]\", \"look up [person]\", \"intel on [prospect]\", \"who is [name] at [company]\", or \"tell me about [company]\".",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1185,1188,1191],{"name":1186,"slug":1187,"type":16},"CRM","crm",{"name":1189,"slug":1190,"type":16},"Research","research",{"name":1192,"slug":1193,"type":16},"Sales","sales","2026-04-06T17:56:41.410418",{"slug":1196,"name":1196,"fn":1197,"description":1198,"org":1199,"tags":1200,"stars":25,"repoUrl":26,"updatedAt":1210},"analyze","answer data questions and run analyses","Answer data questions -- from quick lookups to full analyses. Use when looking up a single metric, investigating what's driving a trend or drop, comparing segments over time, or preparing a formal data report for stakeholders.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1201,1204,1207],{"name":1202,"slug":1203,"type":16},"Analytics","analytics",{"name":1205,"slug":1206,"type":16},"Data Analysis","data-analysis",{"name":1208,"slug":1209,"type":16},"SQL","sql","2026-04-06T17:57:21.593647",{"slug":1212,"name":1212,"fn":1213,"description":1214,"org":1215,"tags":1216,"stars":25,"repoUrl":26,"updatedAt":1228},"architecture","create and evaluate architecture decision records","Create or evaluate an architecture decision record (ADR). Use when choosing between technologies (e.g., Kafka vs SQS), documenting a design decision with trade-offs and consequences, reviewing a system design proposal, or designing a new component from requirements and constraints.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1217,1220,1222,1225],{"name":1218,"slug":1219,"type":16},"ADR","adr",{"name":1221,"slug":1212,"type":16},"Architecture",{"name":1223,"slug":1224,"type":16},"Documentation","documentation",{"name":1226,"slug":1227,"type":16},"Engineering","engineering","2026-04-06T17:57:49.26444",{"slug":1230,"name":1230,"fn":1231,"description":1232,"org":1233,"tags":1234,"stars":25,"repoUrl":26,"updatedAt":1245},"audit-support","support SOX 404 control testing","Support SOX 404 compliance with control testing methodology, sample selection, and documentation standards. Use when generating testing workpapers, selecting audit samples, classifying control deficiencies, or preparing for internal or external audits.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1235,1238,1239,1242],{"name":1236,"slug":1237,"type":16},"Audit","audit",{"name":14,"slug":15,"type":16},{"name":1240,"slug":1241,"type":16},"Regulatory Compliance","regulatory-compliance",{"name":1243,"slug":1244,"type":16},"SOX","sox","2026-04-06T17:57:36.714815",{"slug":1247,"name":1247,"fn":1248,"description":1249,"org":1250,"tags":1251,"stars":25,"repoUrl":26,"updatedAt":1261},"brand-review","review content against brand voice","Review content against your brand voice, style guide, and messaging pillars, flagging deviations by severity with specific before\u002Fafter fixes. Use when checking a draft before it ships, when auditing copy for voice consistency and terminology, or when screening for unsubstantiated claims, missing disclaimers, and other legal flags.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1252,1255,1258],{"name":1253,"slug":1254,"type":16},"Branding","branding",{"name":1256,"slug":1257,"type":16},"Marketing","marketing",{"name":1259,"slug":1260,"type":16},"Writing","writing","2026-04-06T17:58:19.548331",{"slug":1263,"name":1263,"fn":1264,"description":1265,"org":1266,"tags":1267,"stars":25,"repoUrl":26,"updatedAt":1276},"brand-voice-enforcement","enforce brand voice in content","This skill applies brand guidelines to content creation. It should be used when the user asks to \"write an email\", \"draft a proposal\", \"create a pitch deck\", \"write a LinkedIn post\", \"draft a presentation\", \"write a Slack message\", \"draft sales content\", or any content creation request where brand voice should be applied. Also triggers on \"on-brand\", \"brand voice\", \"enforce voice\", \"apply brand guidelines\", \"brand-aligned content\", \"write in our voice\", \"use our brand tone\", \"make this sound like us\", \"rewrite this in our tone\", or \"this doesn't sound on-brand\". Not for generating guidelines from scratch (use guideline-generation) or discovering brand materials (use discover-brand).\n",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1268,1269,1272,1275],{"name":1253,"slug":1254,"type":16},{"name":1270,"slug":1271,"type":16},"Communications","communications",{"name":1273,"slug":1274,"type":16},"Content Creation","content-creation",{"name":1259,"slug":1260,"type":16},"2026-04-06T18:00:23.528956",200,{"items":1279,"total":1456},[1280,1299,1311,1323,1342,1353,1374,1394,1404,1419,1427,1440],{"slug":1281,"name":1281,"fn":1282,"description":1283,"org":1284,"tags":1285,"stars":1296,"repoUrl":1297,"updatedAt":1298},"algorithmic-art","create algorithmic art with p5.js","Creating algorithmic art using p5.js with seeded randomness and interactive parameter exploration. Use this when users request creating art using code, generative art, algorithmic art, flow fields, or particle systems. Create original algorithmic art rather than copying existing artists' work to avoid copyright violations.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1286,1289,1290,1293],{"name":1287,"slug":1288,"type":16},"Creative","creative",{"name":1173,"slug":1174,"type":16},{"name":1291,"slug":1292,"type":16},"Generative Art","generative-art",{"name":1294,"slug":1295,"type":16},"JavaScript","javascript",161831,"https:\u002F\u002Fgithub.com\u002Fanthropics\u002Fskills","2026-04-06T17:56:15.455818",{"slug":1300,"name":1300,"fn":1301,"description":1302,"org":1303,"tags":1304,"stars":1296,"repoUrl":1297,"updatedAt":1310},"brand-guidelines","apply Anthropic brand colors and typography","Applies Anthropic's official brand colors and typography to any sort of artifact that may benefit from having Anthropic's look-and-feel. Use it when brand colors or style guidelines, visual formatting, or company design standards apply.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1305,1306,1307],{"name":1253,"slug":1254,"type":16},{"name":1173,"slug":1174,"type":16},{"name":1308,"slug":1309,"type":16},"Typography","typography","2026-04-06T17:56:05.042852",{"slug":1312,"name":1312,"fn":1313,"description":1314,"org":1315,"tags":1316,"stars":1296,"repoUrl":1297,"updatedAt":1322},"canvas-design","create posters and visual art as PNG or PDF","Create beautiful visual art in .png and .pdf documents using design philosophy. You should use this skill when the user asks to create a poster, piece of art, design, or other static piece. Create original visual designs, never copying existing artists' work to avoid copyright violations.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1317,1318,1319],{"name":1287,"slug":1288,"type":16},{"name":1173,"slug":1174,"type":16},{"name":1320,"slug":1321,"type":16},"PDF","pdf","2026-04-06T17:56:03.794732",{"slug":1324,"name":1324,"fn":1325,"description":1326,"org":1327,"tags":1328,"stars":1296,"repoUrl":1297,"updatedAt":1341},"claude-api","build apps with the Claude API","Reference for the Claude API \u002F Anthropic SDK — model ids, pricing, params, streaming, tool use, MCP, agents, caching, token counting, model migration.\nTRIGGER — read BEFORE opening the target file; don't skip because it \"looks like a one-liner\" — whenever: the prompt names Claude\u002FAnthropic in any form (Claude, Anthropic, Fable, Opus, Sonnet, Haiku, `anthropic`, `@anthropic-ai`, `claude-*`, `us.anthropic.*`, `[1m]`); the user asks about an LLM (pricing\u002Fmodel choice\u002Flimits\u002Fcaching) — never answer from memory; OR the task is LLM-shaped with provider unstated (agent\u002FMCP\u002Ftool-definition\u002Fmulti-agent\u002FRAG\u002FLLM-judge\u002Fcomputer-use; generate\u002Fsummarize\u002Fextract\u002Fclassify\u002Frewrite\u002Fconverse over NL; debugging refusals\u002Fcutoffs\u002Fstreaming\u002Ftool-calls\u002Ftokens).\nSKIP only when another provider is being worked on (overrides all triggers): OpenAI\u002FGPT\u002FGemini\u002FLlama\u002FMistral\u002FCohere\u002FOllama named in the query; OR `grep -rE 'openai|langchain_openai|google.generativeai|genai|mistralai|cohere|ollama'` over the project hits (run this grep FIRST if no provider named — don't Read the file).",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1329,1332,1333,1336,1338],{"name":1330,"slug":1331,"type":16},"Agents","agents",{"name":9,"slug":8,"type":16},{"name":1334,"slug":1335,"type":16},"Anthropic SDK","anthropic-sdk",{"name":1337,"slug":1324,"type":16},"Claude API",{"name":1339,"slug":1340,"type":16},"LLM","llm","2026-07-28T05:36:08.213335",{"slug":1343,"name":1343,"fn":1344,"description":1345,"org":1346,"tags":1347,"stars":1296,"repoUrl":1297,"updatedAt":1352},"doc-coauthoring","co-author documentation and technical specs","Guide users through a structured workflow for co-authoring documentation. Use when user wants to write documentation, proposals, technical specs, decision docs, or similar structured content. This workflow helps users efficiently transfer context, refine content through iteration, and verify the doc works for readers. Trigger when user mentions writing docs, creating proposals, drafting specs, or similar documentation tasks.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1348,1349],{"name":1223,"slug":1224,"type":16},{"name":1350,"slug":1351,"type":16},"Technical Writing","technical-writing","2026-04-06T17:56:14.18897",{"slug":1354,"name":1354,"fn":1355,"description":1356,"org":1357,"tags":1358,"stars":1296,"repoUrl":1297,"updatedAt":1373},"docx","create and edit Word documents","Use this skill whenever the user wants to create, read, edit, or manipulate Word documents (.docx files) or Word templates (.dotx files). Triggers include: any mention of 'Word doc', 'word document', '.docx', '.dotx', or requests to produce professional documents with formatting like tables of contents, headings, page numbers, or letterheads. Also use when extracting or reorganizing content from .docx or .dotx files, inserting or replacing images in documents, performing find-and-replace in Word files, working with tracked changes or comments, or converting content into a polished Word document. If the user asks for a 'report', 'memo', 'letter', 'template', or similar deliverable as a Word or .docx file, use this skill. Do NOT use for PDFs, spreadsheets, Google Docs, or general coding tasks unrelated to document generation.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1359,1362,1364,1367,1370],{"name":1360,"slug":1361,"type":16},"Documents","documents",{"name":1363,"slug":1354,"type":16},"DOCX",{"name":1365,"slug":1366,"type":16},"Office","office",{"name":1368,"slug":1369,"type":16},"Templates","templates",{"name":1371,"slug":1372,"type":16},"Word","word","2026-07-18T05:16:23.136271",{"slug":1375,"name":1375,"fn":1376,"description":1377,"org":1378,"tags":1379,"stars":1296,"repoUrl":1297,"updatedAt":1393},"frontend-design","design production-grade frontend interfaces","Guidance for distinctive, intentional visual design when building new UI or reshaping an existing one. Helps with aesthetic direction, typography, and making choices that don't read as templated defaults.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1380,1381,1384,1387,1390],{"name":1173,"slug":1174,"type":16},{"name":1382,"slug":1383,"type":16},"Frontend","frontend",{"name":1385,"slug":1386,"type":16},"React","react",{"name":1388,"slug":1389,"type":16},"Tailwind CSS","tailwind-css",{"name":1391,"slug":1392,"type":16},"UI Components","ui-components","2026-04-06T17:56:16.723469",{"slug":1395,"name":1395,"fn":1396,"description":1397,"org":1398,"tags":1399,"stars":1296,"repoUrl":1297,"updatedAt":1403},"internal-comms","write internal company communications","A set of resources to help me write all kinds of internal communications, using the formats that my company likes to use. Claude should use this skill whenever asked to write some sort of internal communications (status reports, leadership updates, 3P updates, company newsletters, FAQs, incident reports, project updates, etc.).",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1400,1401,1402],{"name":1270,"slug":1271,"type":16},{"name":1368,"slug":1369,"type":16},{"name":1259,"slug":1260,"type":16},"2026-04-06T17:56:20.695522",{"slug":1405,"name":1405,"fn":1406,"description":1407,"org":1408,"tags":1409,"stars":1296,"repoUrl":1297,"updatedAt":1418},"mcp-builder","build MCP servers","Guide for creating high-quality MCP (Model Context Protocol) servers that enable LLMs to interact with external services through well-designed tools. Use when building MCP servers to integrate external APIs or services, whether in Python (FastMCP) or Node\u002FTypeScript (MCP SDK).",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1410,1411,1414,1415],{"name":1330,"slug":1331,"type":16},{"name":1412,"slug":1413,"type":16},"API Development","api-development",{"name":1339,"slug":1340,"type":16},{"name":1416,"slug":1417,"type":16},"MCP","mcp","2026-04-06T17:56:10.357665",{"slug":1321,"name":1321,"fn":1420,"description":1421,"org":1422,"tags":1423,"stars":1296,"repoUrl":1297,"updatedAt":1426},"read edit and manipulate PDF files","Use this skill whenever the user wants to do anything with PDF files. This includes reading or extracting text\u002Ftables from PDFs, combining or merging multiple PDFs into one, splitting PDFs apart, rotating pages, adding watermarks, creating new PDFs, filling PDF forms, encrypting\u002Fdecrypting PDFs, extracting images, and OCR on scanned PDFs to make them searchable. If the user mentions a .pdf file or asks to produce one, use this skill.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1424,1425],{"name":1360,"slug":1361,"type":16},{"name":1320,"slug":1321,"type":16},"2026-04-06T17:56:02.483316",{"slug":1428,"name":1428,"fn":1429,"description":1430,"org":1431,"tags":1432,"stars":1296,"repoUrl":1297,"updatedAt":1439},"pptx","create and edit PowerPoint presentations","Use this skill any time a .pptx or .potx file is involved in any way — as input, output, or both. This includes: creating slide decks, pitch decks, or presentations; reading, parsing, or extracting text from any .pptx or .potx file (even if the extracted content will be used elsewhere, like in an email or summary); editing, modifying, or updating existing presentations; combining or splitting slide files; working with templates (.potx), layouts, speaker notes, or comments. Trigger whenever the user mentions \"deck,\" \"slides,\" \"presentation,\" or references a .pptx or .potx filename, regardless of what they plan to do with the content afterward. If a .pptx or .potx file needs to be opened, created, or touched, use this skill.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1433,1436],{"name":1434,"slug":1435,"type":16},"PowerPoint","powerpoint",{"name":1437,"slug":1438,"type":16},"Presentations","presentations","2026-07-18T05:16:24.1471",{"slug":1441,"name":1441,"fn":1442,"description":1443,"org":1444,"tags":1445,"stars":1296,"repoUrl":1297,"updatedAt":1455},"skill-creator","create and optimize agent skills","Create new skills, modify and improve existing skills, and measure skill performance. Use when users want to create a skill from scratch, edit, or optimize an existing skill, run evals to test a skill, benchmark skill performance with variance analysis, or optimize a skill's description for better triggering accuracy.",{"slug":8,"name":9,"logoUrl":10,"githubOrg":11},[1446,1447,1448,1451,1454],{"name":1330,"slug":1331,"type":16},{"name":1223,"slug":1224,"type":16},{"name":1449,"slug":1450,"type":16},"Evals","evals",{"name":1452,"slug":1453,"type":16},"Performance","performance",{"name":1350,"slug":1351,"type":16},"2026-04-19T06:45:40.804",490]