artifi-core-financial-reports

Generate a classified balance sheet with automatic A = L + E validation, comparative periods, and key liquidity ratios (current ratio, quick ratio, debt-to-equity). Presents current/non-current classification with significant change highlighting.

Generate an income statement with margin analysis (gross, operating, net margin %) and period-over-period variance comparison. Shows EBITDA and flags line items with variance greater than 15% from prior period.

Generate a cash flow statement using the indirect method with three sections: operating, investing, and financing activities. Validates that net change in cash reconciles to the balance sheet. Shows free cash flow and cash generation quality assessment.

Generate a trial balance with debit/credit validation, unusual balance detection (revenues with debit balances, expenses with credit balances), and optional period comparison. Groups accounts by type.

Generate an AR aging report with collection priority recommendations (Urgent / Action needed / Monitor / Current). Calculates DSO, total outstanding, overdue percentage, and top 5 customer concentration. Flags customers with deteriorating payment trends.

Generate an AP aging report with payment scheduling recommendations and early payment discount analysis. Calculates DPO, upcoming payment obligations (7/14/30 day), and cash coverage assessment.

Generate a P&L breakdown by any dimension (department, project, cost center, or custom). Shows revenue, direct costs, gross profit, overhead allocation, and net contribution per dimension value. Ranks by profitability and identifies underperformers.

Generate a comprehensive executive summary combining balance sheet, P&L, cash flow, and financial ratios. Includes a ratio dashboard covering liquidity, profitability, leverage, and efficiency metrics with analytical narrative.

Balance Sheet

1. 1

   Fetch balance sheet data from the reporting date

2. 2

   Validate: Total Assets must equal Total Liabilities + Total Equity

3. 3

   Fetch prior period data if comparative analysis requested

4. 4

   Present in standard classification format (current/non-current)

5. 5

   Highlight significant changes (>10% movement)

6. 6

   Calculate key ratios: current ratio, quick ratio, debt-to-equity

Income Statement

1. 1

   Fetch income statement data for the period

2. 2

   Present structured: revenue, COGS, gross profit, operating expenses, net profit

3. 3

   Calculate margins: gross margin %, operating margin %, net margin %

4. 4

   Highlight line items with variance >15% from prior period

5. 5

   Provide analytical commentary on trends

Cash Flow Statement

1. 1

   Fetch cash flow data using the indirect method

2. 2

   Present in three sections: Operating, Investing, Financing

3. 3

   Validate: Net change in cash = Closing cash - Opening cash on balance sheet

4. 4

   Highlight largest cash inflows and outflows

5. 5

   Comment on cash generation quality (operating CF vs net income)

Balance sheet must balance (Assets = Liabilities + Equity)

Net profit from P&L must agree with balance sheet current year profit

Cash flow net change must equal closing cash minus opening cash

Total debits must equal total credits on trial balance

No unclassified accounts blocking report generation

Account classification mapping for balance sheet sections (current/non-current assets, liabilities, equity)

P&L line item structure and COGS classification rules

Indirect method calculation steps and working capital adjustments

Liquidity, profitability, leverage, and efficiency ratio formulas with benchmarks

Collection/payment priority frameworks and DSO/DPO calculations

Dimension-based P&L structure and profitability analysis