sec-filing-evidence-extractor

Original：🇺🇸 English

Translated

Extract structured forensic evidence from SEC filings (10-K, 10-Q, 8-K, S-1 proxy appendices) for accounting-quality analysis. Use when a user asks to review filings, gather red flags, or prepare inputs for Shenanigans classification.

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Sourcetoolanzyhhh1234/sec-shenanigans-agent-skills

Added on2026-02-18

NPX Install

npx skill4agent add toolanzyhhh1234/sec-shenanigans-agent-skills sec-filing-evidence-extractor

SKILL.md Content

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SEC Filing Evidence Extractor

Extract evidence before drawing conclusions. Favor traceable, section-anchored facts over narrative summaries.

Workflow

Identify filing set and periods.
Prefer at least 8 quarters plus latest annual filing when available.
Extract facts into a normalized evidence table.
Keep every row tied to a filing, period, and location anchor.
Flag uncertain interpretation explicitly instead of forcing classification.

Evidence Table Schema

Use this schema in Markdown or CSV.

```
evidence_id
```
: stable id (for example
```
EV-001
```
)
```
filing
```
: form + date (for example
```
10-Q 2025-11-03
```
)
```
period
```
: fiscal period covered
```
location
```
: section/footnote anchor
```
topic
```
: revenue, receivables, reserves, CFFO, non-GAAP, acquisitions, etc.
```
fact
```
: concise paraphrase of disclosure
```
numbers
```
: raw numbers with units and sign
```
trend
```
: increase/decrease/flat/volatile/one-off
```
initial_tags
```
: optional candidate tags (
```
EM4
```
,
```
CF2
```
,
```
AA1
```
, etc.)
```
confidence
```
:
```
high|medium|low
```
for extraction accuracy only

Extraction Priorities

Prioritize sections most likely to contain manipulative reporting clues.

Revenue recognition policy and contract assets/liabilities notes
Accounts receivable, allowance, DSO-related disclosures
Capitalized costs, deferred costs, useful lives, impairment
Restructuring, contingencies, reserves, and releases
Statement of cash flows plus supplemental cash disclosures
Non-GAAP reconciliations and KPI definition changes
Acquisition accounting, purchase price allocation, pro forma metrics

Quality Rules

Separate disclosure facts from interpretation.
Keep quote snippets short; prefer paraphrase with exact numbers.
Normalize sign conventions for cash flow and expenses.
Capture definition changes in KPIs as separate evidence rows.
If wording is ambiguous, add a
```
low
```
extraction confidence row and continue.

Few-Shot Example

The following abbreviated evidence table shows correctly extracted rows from a hypothetical 10-Q. Use this as an anchor for format, granularity, and tone.

evidence_id	filing	period	location	topic	fact	numbers	trend	initial_tags	confidence
EV-001	10-Q 2025-11-03	Q3 FY2025	Note 3 – Revenue Recognition	revenue	Company changed from point-in-time to over-time recognition for professional services contracts starting Q3	n/a	one-off	EM1	high
EV-002	10-Q 2025-11-03	Q3 FY2025	Balance Sheet, Note 5	receivables	Gross AR rose 34% YoY while revenue grew 12%; allowance for doubtful accounts held flat at $4.2M (1.8% of AR vs 2.6% prior year)	AR $233M vs $174M; allowance $4.2M vs $4.5M	increase	EM1, EM5	high
EV-003	10-Q 2025-11-03	Q3 FY2025	Cash Flow Statement	CFFO	CFO declined to $18M from $47M YoY; $22M increase in AR was the largest working-capital drag	CFO $18M vs $47M; AR drag -$22M	decrease	CF3	medium

Key points illustrated:

Each row captures one disclosure fact, not a conclusion.
Numbers are exact with units and comparative context.
Tags are candidates only; classification happens downstream.
The revenue-recognition policy change (EV-001) and the AR buildup (EV-002) are separate rows despite being related, preserving granularity.

Output Handoff

Return:

Evidence table
Missing-data list (what was unavailable)
Ready-for-classification package keyed by
```
evidence_id
```

For section anchors and filing hotspots, read

references/sec-filing-hotspots.md

.