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balance-sheet

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Balance Sheet

资产负债表

Retrieve detailed balance sheet statement data for public companies using Octagon MCP.
使用Octagon MCP获取上市公司的详细资产负债表数据。

Prerequisites

前置条件

Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See references/mcp-setup.md for installation instructions.
确保你的AI Agent（Cursor、Claude Desktop、Windsurf等）中已配置Octagon MCP。安装说明请参阅references/mcp-setup.md。

Query Format

查询格式

Retrieve detailed balance sheet statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.
MCP Call:
json
{
  "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"
  }
}
Retrieve detailed balance sheet statement data for <TICKER>, limited to <N> records and filtered by period <FY|Q>.
MCP调用：
json
{
  "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

输出格式

The agent returns a table with absolute financial figures:
Fiscal YearTotal Assets (USD)Total Current Assets (USD)Total Non-Current Assets (USD)Total Liabilities (USD)Total Equity (USD)Net Debt (USD)
2025359,241.00 million147,957.00 million211,284.00 million285,508.00 million73,733.00 million89,749.00 million
2024364,980.00 million152,987.00 million211,993.00 million308,030.00 million56,950.00 million89,116.00 million
2023352,583.00 million143,566.00 million209,017.00 million290,437.00 million62,146.00 million93,965.00 million
2022352,755.00 million135,405.00 million217,350.00 million302,083.00 million50,672.00 million108,834.00 million
2021351,002.00 million134,836.00 million216,166.00 million287,912.00 million63,090.00 million101,582.00 million
Data Source: octagon-financials-agent
Agent会返回包含绝对财务数值的表格：
财年总资产（美元）总流动资产（美元）总非流动资产（美元）总负债（美元）总股东权益（美元）净债务（美元）
2025359,241.00 million147,957.00 million211,284.00 million285,508.00 million73,733.00 million89,749.00 million
2024364,980.00 million152,987.00 million211,993.00 million308,030.00 million56,950.00 million89,116.00 million
2023352,583.00 million143,566.00 million209,017.00 million290,437.00 million62,146.00 million93,965.00 million
2022352,755.00 million135,405.00 million217,350.00 million302,083.00 million50,672.00 million108,834.00 million
2021351,002.00 million134,836.00 million216,166.00 million287,912.00 million63,090.00 million101,582.00 million
数据来源： octagon-financials-agent

Key Observations Pattern

关键观察模式

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
获取数据后，生成以下观察结论：
  1. 资产规模变化：追踪总资产随时间的变化趋势
  2. 资产结构：分析流动资产与非流动资产的占比
  3. 股东权益趋势：监控股东权益的变化情况
  4. 杠杆水平：追踪净债务的规模和变动方向
  5. 资本结构：比较负债与股东权益的比率

Metrics Reference

指标参考

MetricDefinition
Total AssetsAll resources owned by the company
Total Current AssetsAssets convertible to cash within 1 year
Total Non-Current AssetsLong-term assets (PP&E, intangibles, investments)
Total LiabilitiesAll obligations and debts
Total EquityNet worth (Assets - Liabilities)
Net DebtTotal debt minus cash and equivalents
指标定义
总资产公司拥有的全部资源
总流动资产1年内可变现为现金的资产
总非流动资产长期资产（固定资产、无形资产、投资等）
总负债公司的全部债务和义务
总股东权益净资产（总资产 - 总负债）
净债务总债务减去现金及现金等价物

Analysis Tips

分析技巧

Asset Composition

资产结构

  • 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
  • 流动资产：体现流动性和营运资金状况
  • 非流动资产：体现长期投资和产能情况
  • 向流动资产倾斜 = 流动性更强
  • 向非流动资产倾斜 = 投资占比更高

Capital Structure Ratios

资本结构比率

Calculate from the data:
Debt-to-Equity = Total Liabilities / Total Equity
Equity Ratio = Total Equity / Total Assets
根据数据计算：
债务权益比 = 总负债 / 总股东权益
权益比率 = 总股东权益 / 总资产

Net Debt Analysis

净债务分析

  • Declining Net Debt = deleveraging
  • Negative Net Debt = net cash position
  • Compare to EBITDA for leverage context
  • 净债务下降 = 去杠杆化
  • 净债务为负 = 净现金头寸
  • 结合EBITDA分析杠杆背景

Equity Trends

股东权益趋势

Rising equity from:
  • Retained earnings (profitable operations)
  • Stock issuance
  • Other comprehensive income
Declining equity from:
  • Net losses
  • Share buybacks
  • Dividends exceeding earnings
股东权益增长源于：
  • 留存收益（盈利运营）
  • 股票发行
  • 其他综合收益
股东权益下降源于：
  • 净亏损
  • 股票回购
  • 股息超过盈利

Working Capital

营运资金

Working Capital = Current Assets - Current Liabilities
Positive = can meet short-term obligations
营运资金 = 流动资产 - 流动负债
为正 = 能够偿还短期债务

Follow-up Queries

后续查询建议

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]"
基于分析结果，可提出更深入的分析请求：
  • "[年份]相较于[上一年]，总资产下降的原因是什么？"
  • "[公司]在[年份1]至[年份2]期间的资本配置策略有何演变？"
  • "[年份1]至[年份2]期间，非流动资产的哪些具体组成部分出现了增长？"
  • "将[公司]的杠杆比率与[同行1]和[同行2]进行比较"