octagonai/skills/balance-sheet

Balance Sheet

Retrieve detailed balance sheet 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

Retrieve detailed balance sheet statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.

MCP Call:

{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Retrieve detailed balance sheet statement data for AAPL, limited to 5 records and filtered by period FY"
  }
}

Output Format

The agent returns a table with absolute financial figures:

Data Source: octagon-financials-agent

Key Observations Pattern

After receiving data, generate observations:

1. Asset base changes: Track total assets trajectory over time
2. Asset composition: Analyze current vs non-current asset mix
3. Equity trends: Monitor shareholders' equity changes
4. Leverage position: Track net debt levels and direction
5. Capital structure: Compare liabilities to equity ratios

Metrics Reference

Analysis Tips

Asset Composition

• Current Assets: Liquidity and working capital
• Non-Current Assets: Long-term investments and capacity
• Shift toward current = more liquid
• Shift toward non-current = more invested

Capital Structure Ratios

Calculate from the data:

Debt-to-Equity = Total Liabilities / Total Equity
Equity Ratio = Total Equity / Total Assets

Net Debt Analysis

• Declining Net Debt = deleveraging
• Negative Net Debt = net cash position
• Compare to EBITDA for leverage context

Equity Trends

Rising equity from:

• Retained earnings (profitable operations)
• Stock issuance
• Other comprehensive income

Declining equity from:

• Net losses
• Share buybacks
• Dividends exceeding earnings

Working Capital

Working Capital = Current Assets - Current Liabilities

Positive = can meet short-term obligations

Follow-up Queries

Based on results, suggest deeper analysis:

• "What factors contributed to the decline in total assets in [YEAR] compared to [PRIOR YEAR]?"
• "How has [COMPANY]'s capital allocation strategy evolved between [YEAR1] and [YEAR2]?"
• "What specific components of non-current assets grew between [YEAR1] and [YEAR2]?"
• "Compare [COMPANY]'s leverage ratios to [PEER1] and [PEER2]"