3 Statement

---
name: 3-statement
multi_ticker_semantics: single_target
description: 3-statement financial model, integrated IS BS CF, income statement projection, balance sheet forecast, cash flow statement, cross-statement balancing, financial model build, operating model, three statement model, integrated financial statements
temporal_scope:
 default_quarters: 4
 max_quarters: 12
 description: "Typical lookback: 4 quarters, max: 12"
allowed_tools:
 - search_companies
 - search_xbrl_facts
 - get_company_financials
 - get_company_profile
 - search_earnings_calendar
 - list_xbrl_concepts
 - search_documents
 - search_sec_filings
 - read_source_outline
 - read_source_deep_outline
 - read_source_pages
 - search_keyword_in_source
 - search_cross_period
 - batch_search
 - get_statement_structure
 - xlsx-read
retrieval_scope: unstructured_document_search
min_tool_diversity: 5
---

## Preflight


Run canonical pre-flight per `contracts/preflight.md`.

Include the `X-Agentii-Trace` header on every tool call per `contracts/x-agentii-trace-header.md` — carry the `_run_id` from your first tool result and name yourself (and your parent, if you were spawned).
## Triggers

- analyze 3 statement model
- run 3 statement model analysis
- produce 3 statement model report
- 3 statement model breakdown
- 3 statement model deep dive
- build a 3 statement model
- assess 3 statement model
- quantify 3 statement model
- compare 3 statement model across peers
- review 3 statement model for
- generate 3 statement model on
- 3 statement model for investment decision

## Defaults

| Parameter | Default | Notes |
|---|---|---|
| lookback_years | 3 | Historical data window |
| include_peers | false | Whether to surface a peer comparison block |

## Methodology

### Retrieval Scope

This skill performs unstructured document search at scale across SEC filings and earnings call transcripts (10-K, 10-Q, 8-K). The three-layer agent-use-ready retrieval protocol (Document Discovery → Page Map → Deep Read) applies to all unstructured document search at scale.

### Retrieval Strategy

See `contracts/retrieval.md` for the canonical decision tree; skill-specific retrieval detail is in `references/methodology.md`.

### Temporal Scope

Default: 12 fiscal quarters (max 20). Financial modeling: trailing 12 quarters (3 fiscal years) for long-range projection inputs.

### Tool Allowlist

See frontmatter `allowed_tools`.

### Protocol

Step-by-step execution detail is in `references/methodology.md`.

## Deliverable Chain

**Inputs** → **Build** → **Validate** → **Output** → **Next**

1. **Inputs**: resolved ticker + 3 years of `search_xbrl_facts` (Income Statement, Balance Sheet, Cash Flow) + `get_statement_structure` for presentation tree.
2. **Build**: write a self-contained Python script using `openpyxl` that creates the 3-statement workbook per `## Output Structure`. Execute via `Bash: python3 script.py`. Verify the `.xlsx` exists at the output path. If `import openpyxl` fails, fall back to `.md` summary with `data_availability: degraded` (see `contracts/office-tooling.md`).
3. **Validate**: run LibreOffice recalc; audit cross-statement checks (BS balances, CF ties to BS, IS flows to CF) per `## Validation Gates`.
4. **Output**: write the artifact path per `## Output File`.
5. **Next**: append to `agentii.md`; hand off to a downstream pitch/review skill if requested.

## Validation Gates

1. **balance sheet balance**: Assets = Liabilities + Equity within 1% tolerance. *If failed*: If unbalanced > 1%: refuse delivery, report imbalance amount.
2. **cash flow tie-out**: CF ending cash = BS cash for current period. *If failed*: If mismatched: refuse delivery, report discrepancy.
3. **forecast years**: exactly 5 historical + 5 forecast years. *If failed*: If < 5+5: flag in Coverage Gaps, proceed with available data.
4. **calculation arc cross-validation **: cross-statement balancing verified against `gold.xbrl_calculations` weights — each parent concept's value equals the weighted sum of its children per the XBRL calculation linkbase (e.g., `Assets = +1.0 × CurrentAssets + 1.0 × NoncurrentAssets`, `NetIncomeLoss = +1.0 × Revenues - 1.0 × OperatingExpenses + ...`). Call `get_statement_structure(accession_number)` (resolve the accession_number first via `search_sec_filings`) to retrieve the weighted parent-child relationships. Flag discrepancies ≥1% of parent concept value as audit findings. *If failed*: If any material discrepancy (≥1% of parent value): flag in audit findings, refuse delivery for discrepancies ≥5%.

5. **tool diversity**: distinct MCP tools used in this invocation >= `min_tool_diversity` (5). *If failed*: flag as depth-insufficient in Coverage Gaps, listing which tool categories were unused (structured data / document retrieval / company metadata / earnings calendar / coverage). This gate does NOT block analysis completion — it is a quality signal for your review.

## Tool Fallbacks

Per-tool failure modes and fallback actions are tabulated in `references/tool-fallbacks.md`.

## Output File

Write the final deliverable to `{ticker}/{YYYY-MM-DD_HHMM}_3-statement_{affix}.md` .

## Output Structure

The deliverable is a structured markdown report written to the path in `## Output File`. Full section-by-section template (headings, tables, and field definitions) lives in `references/output-structure.md`. Required elements:

1. **Executive Summary** — headline conclusions (≤200 words).
2. **Core analysis sections** — per this skill's methodology and analyst modes.
3. **Data classification** — tag findings `[FACT]` / `[DEDUCTED]` / `[VIEW]` per `contracts/snapshot-synthesis.md`.
4. **Coverage Gaps & Citations** — inline `/v/` citations are PRIMARY (immediately after each fact); the bottom **Citations** section is a non-duplicative roll-up index.
5. **Output frontmatter** — emit the FR-090 structured block per `contracts/output-frontmatter-schema.md`.

**Citations & memory**: follow `contracts/citation-and-memory.md` — ≥1 citation per 200 words; every material fact, table row, and metric is immediately followed by its inline clickable `https://agentii.ai/v/{ticker}/{citation_id}/{N}` link; a bottom **Citations** section provides a non-duplicative roll-up index; the closing TUI reply includes a compact **Key Citations** list (headline 5–10 facts) of clickable `/v/` URLs; and append the run to `agentii.md` per `contracts/agentii-md-schema.md`.

## Memory & Snapshot

- **Memory load** (pre-flight): load prior workspace context for the ticker before retrieval — see `contracts/memory-load.md`.
- **Structured output frontmatter**: emit the FR-090 block (`key_metrics`, `conclusions`, `facts_count`, `deducted_count`, `views_count`, `citation_count`) per `contracts/output-frontmatter-schema.md`.
- **Snapshot synthesis**: after writing the deliverable, update the two-tier snapshot and classify findings as `[FACT]`/`[DEDUCTED]`/`[VIEW]` — see `contracts/snapshot-synthesis.md`.
- **Session archival**: record the run under `sessions/{YYYY-MM-DD}/` and update `sessions/INDEX.md` per `contracts/session-format.md`.

## Final Summary (TUI)

End the closing chat reply with a compact **Key Citations** list (headline 5–10 facts), each a clickable `https://agentii.ai/v/{ticker}/{citation_id}/{N}` link, so the user can cmd+click straight to the exact SEC page. See `contracts/citation-and-memory.md`.

## Error Handling

| Failure Mode | Detection | Action | User-Facing Message |
|---|---|---|---|
| Missing data | Data API returns empty result set | Widen date range and retry once | "No data available for {ticker} in requested window." |
| Partial data | Data API returns <80% expected records | Proceed with coverage gaps section | "Analysis based on partial data; see Coverage Gaps section." |
| Sector mismatch | Peer sector != target sector | Filter out mismatched peers | "Removed {n} peer(s) due to sector mismatch." |
| Insufficient history | Ticker <3 years on public markets | Downgrade to limited-history profile | "Limited historical data; analysis adjusted accordingly." |
| MCP unreachable | Preflight probe fails | Halt with actionable error | "agentii data plane unreachable; check connection." |