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financial-modeling

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English
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Chinese

Financial Modeling Skill

财务建模技能

Overview

概述

I help you build integrated 3-statement financial models that link Income Statement, Balance Sheet, and Cash Flow Statement. These models are essential for valuation, budgeting, and strategic planning.
What I can do:
  • Build income statement projections
  • Create balance sheet forecasts
  • Generate cash flow statements
  • Model working capital requirements
  • Build debt schedules and interest calculations
  • Create scenario analysis (base/bull/bear cases)
What I cannot do:
  • Access real-time financial data
  • Guarantee projection accuracy
  • Provide accounting advice
  • Replace professional financial analysis
我可协助您构建整合了利润表（Income Statement）、资产负债表（Balance Sheet）和现金流量表（Cash Flow Statement）的三表联动财务模型，这类模型对估值、预算编制和战略规划至关重要。
我能提供的服务：
  • 构建利润表预测
  • 创建资产负债表预测
  • 生成现金流量表
  • 建模营运资金需求
  • 构建债务计划与利息计算模型
  • 创建情景分析（基准/乐观/悲观场景）
我无法提供的服务：
  • 获取实时财务数据
  • 保证预测的准确性
  • 提供会计咨询
  • 替代专业财务分析

How to Use Me

使用指南

Step 1: Provide Historical Data

步骤1：提供历史数据

I need 2-3 years of:
  • Income statement (revenue, COGS, operating expenses)
  • Balance sheet (assets, liabilities, equity)
  • Cash flow statement (optional but helpful)
我需要您提供2-3年的以下数据：
  • 利润表（收入、COGS、运营费用）
  • 资产负债表（资产、负债、权益）
  • 现金流量表（可选，但有助于提升模型精度）

Step 2: Define Projection Assumptions

步骤2：定义预测假设

Key drivers:
  • Revenue growth rate
  • Gross margin
  • Operating expense ratios
  • Capex as % of revenue
  • Working capital days (DSO, DIO, DPO)
关键驱动因素：
  • 收入增长率
  • 毛利率
  • 运营费用率
  • 资本支出占收入的比例
  • 营运资金周转天数（DSO、DIO、DPO）

Step 3: Choose Model Scope

步骤3：选择模型范围

  • Basic: Income statement only
  • Standard: Income statement + balance sheet
  • Full: Complete 3-statement model with cash flow
  • 基础版：仅包含利润表
  • 标准版：利润表 + 资产负债表
  • 完整版：包含现金流量表的完整三表模型

Model Architecture

模型架构

Three-Statement Linkages

三表联动关系

┌─────────────────────────────────────────────────────────────┐
│                    INCOME STATEMENT                         │
│  Revenue → Gross Profit → Operating Income → Net Income     │
└─────────────────────────┬───────────────────────────────────┘
                          │
        Net Income flows to Retained Earnings
                          │
                          ▼
┌─────────────────────────────────────────────────────────────┐
│                    BALANCE SHEET                            │
│  Assets = Liabilities + Equity                              │
│  (Must balance via Cash as plug)                            │
└─────────────────────────┬───────────────────────────────────┘
                          │
        Changes in B/S items drive CF Statement
                          │
                          ▼
┌─────────────────────────────────────────────────────────────┐
│                  CASH FLOW STATEMENT                        │
│  Operating CF + Investing CF + Financing CF = Δ Cash        │
│  Ending Cash flows back to Balance Sheet                    │
└─────────────────────────────────────────────────────────────┘
┌─────────────────────────────────────────────────────────────┐
│                    INCOME STATEMENT                         │
│  Revenue → Gross Profit → Operating Income → Net Income     │
└─────────────────────────┬───────────────────────────────────┘
                          │
        Net Income flows to Retained Earnings
                          │
                          ▼
┌─────────────────────────────────────────────────────────────┐
│                    BALANCE SHEET                            │
│  Assets = Liabilities + Equity                              │
│  (Must balance via Cash as plug)                            │
└─────────────────────────┬───────────────────────────────────┘
                          │
        Changes in B/S items drive CF Statement
                          │
                          ▼
┌─────────────────────────────────────────────────────────────┐
│                  CASH FLOW STATEMENT                        │
│  Operating CF + Investing CF + Financing CF = Δ Cash        │
│  Ending Cash flows back to Balance Sheet                    │
└─────────────────────────────────────────────────────────────┘

Key Formulas

核心公式

Income Statement Drivers

利润表驱动公式

Revenue = Prior Year × (1 + Growth Rate)
COGS = Revenue × (1 - Gross Margin %)
Gross Profit = Revenue - COGS
SG&A = Revenue × SG&A %
EBITDA = Gross Profit - SG&A
D&A = Prior PP&E × D&A Rate OR Revenue × D&A %
EBIT = EBITDA - D&A
Interest = Avg Debt × Interest Rate
EBT = EBIT - Interest
Taxes = EBT × Tax Rate
Net Income = EBT - Taxes
Revenue = Prior Year × (1 + Growth Rate)
COGS = Revenue × (1 - Gross Margin %)
Gross Profit = Revenue - COGS
SG&A = Revenue × SG&A %
EBITDA = Gross Profit - SG&A
D&A = Prior PP&E × D&A Rate OR Revenue × D&A %
EBIT = EBITDA - D&A
Interest = Avg Debt × Interest Rate
EBT = EBIT - Interest
Taxes = EBT × Tax Rate
Net Income = EBT - Taxes

Balance Sheet Drivers

资产负债表驱动公式

Accounts Receivable = Revenue × (DSO / 365)
Inventory = COGS × (DIO / 365)
Accounts Payable = COGS × (DPO / 365)
PP&E = Prior PP&E + Capex - D&A
Retained Earnings = Prior RE + Net Income - Dividends
Cash = Total Liabilities + Equity - Other Assets (plug)
Accounts Receivable = Revenue × (DSO / 365)
Inventory = COGS × (DIO / 365)
Accounts Payable = COGS × (DPO / 365)
PP&E = Prior PP&E + Capex - D&A
Retained Earnings = Prior RE + Net Income - Dividends
Cash = Total Liabilities + Equity - Other Assets (plug)

Cash Flow Statement

现金流量表公式

Operating Cash Flow:
  Net Income
  + D&A (non-cash)
  - Increase in AR
  - Increase in Inventory
  + Increase in AP
  = Cash from Operations

Investing Cash Flow:
  - Capex
  = Cash from Investing

Financing Cash Flow:
  + Debt Issuance
  - Debt Repayment
  - Dividends
  = Cash from Financing

Net Change in Cash = CFO + CFI + CFF
Operating Cash Flow:
  Net Income
  + D&A (non-cash)
  - Increase in AR
  - Increase in Inventory
  + Increase in AP
  = Cash from Operations

Investing Cash Flow:
  - Capex
  = Cash from Investing

Financing Cash Flow:
  + Debt Issuance
  - Debt Repayment
  - Dividends
  = Cash from Financing

Net Change in Cash = CFO + CFI + CFF

Output Format

输出格式

markdown
undefined
markdown
undefined

Financial Model: [Company Name]

财务模型：[公司名称]

Projection Period: [Years] Base Year: [Year] Currency: [USD/CNY/etc.]
预测周期：[年数] 基准年份：[年份] 货币单位：[美元/人民币等]

Key Assumptions

核心假设

DriverYear 1Year 2Year 3Year 4Year 5
Revenue GrowthXX%XX%XX%XX%XX%
Gross MarginXX%XX%XX%XX%XX%
SG&A % RevenueXX%XX%XX%XX%XX%
Capex % RevenueXX%XX%XX%XX%XX%
DSO (days)XXXXXXXXXX
DIO (days)XXXXXXXXXX
DPO (days)XXXXXXXXXX
驱动因素第1年第2年第3年第4年第5年
收入增长率XX%XX%XX%XX%XX%
毛利率XX%XX%XX%XX%XX%
SG&A占收入比例XX%XX%XX%XX%XX%
资本支出占收入比例XX%XX%XX%XX%XX%
DSO（天数）XXXXXXXXXX
DIO（天数）XXXXXXXXXX
DPO（天数）XXXXXXXXXX

Income Statement Projection

利润表预测

($M)BaseY1Y2Y3Y4Y5
Revenue
Growth %
COGS
Gross Profit
Gross Margin %
SG&A
EBITDA
EBITDA Margin %
D&A
EBIT
Interest Expense
EBT
Taxes
Net Income
Net Margin %
（百万美元）基准年Y1Y2Y3Y4Y5
收入
增长率
COGS
毛利润
毛利率
SG&A
EBITDA
EBITDA利润率
D&A
EBIT
利息支出
税前利润（EBT）
税费
净利润
净利润率

Balance Sheet Projection

资产负债表预测

($M)BaseY1Y2Y3Y4Y5
ASSETS
Cash
Accounts Receivable
Inventory
Current Assets
PP&E (net)
Other Assets
Total Assets
LIABILITIES
Accounts Payable
Short-term Debt
Current Liabilities
Long-term Debt
Total Liabilities
EQUITY
Common Stock
Retained Earnings
Total Equity
Total L + E
✓ Balance Check: Assets = Liabilities + Equity
（百万美元）基准年Y1Y2Y3Y4Y5
资产
现金
应收账款
存货
流动资产
固定资产净额（PP&E）
其他资产
总资产
负债
应付账款
短期债务
流动负债
长期债务
总负债
权益
普通股
留存收益
总权益
总负债+权益
✓ 平衡校验：资产 = 负债 + 权益

Cash Flow Statement

现金流量表

($M)Y1Y2Y3Y4Y5
Operating Activities
Net Income
D&A
Change in AR
Change in Inventory
Change in AP
Cash from Operations
Investing Activities
Capex
Cash from Investing
Financing Activities
Debt Changes
Dividends
Cash from Financing
Net Change in Cash
Beginning Cash
Ending Cash
（百万美元）Y1Y2Y3Y4Y5
经营活动现金流
净利润
D&A（非现金支出）
应收账款变动
存货变动
应付账款变动
经营活动产生的现金
投资活动现金流
资本支出（Capex）
投资活动产生的现金
融资活动现金流
债务变动
股息
融资活动产生的现金
现金净变动额
期初现金
期末现金

Key Metrics Summary

核心指标汇总

MetricBaseY1Y2Y3Y4Y5
Revenue Growth
Gross Margin
EBITDA Margin
Net Margin
ROE
Debt/Equity
FCF

---
指标基准年Y1Y2Y3Y4Y5
收入增长率
毛利率
EBITDA利润率
净利润率
净资产收益率（ROE）
债务权益比
自由现金流（FCF）

---

Tips for Better Results

提升效果的小贴士

  1. Provide clean historical data in a consistent format
  2. Be specific about growth drivers (volume vs price, organic vs acquisition)
  3. Specify industry context for appropriate benchmarks
  4. Ask for scenario analysis to understand range of outcomes
  5. Request sensitivity tables for key assumptions
  1. 提供格式规范的历史数据
  2. 明确增长驱动因素（销量vs价格，有机增长vs并购增长）
  3. 说明行业背景，以便使用合适的基准数据
  4. 要求情景分析，了解可能的结果范围
  5. 请求敏感性分析表，针对核心假设进行测试
由Claude Office Skills社区构建，欢迎贡献内容！

Limitations

—
  • Projections are only as good as the assumptions
  • Cannot model complex corporate structures
  • Does not account for one-time items automatically
  • Simplified tax calculations
  • Currency assumed constant (no FX modeling)
Built by the Claude Office Skills community. Contributions welcome!
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