earnings-analysis

What the source does

• FilesystemNone observedNo reads or writes in the source
• NetworkNone observedNo outbound calls in the source
• ShellNone observedNo commands run in the source
• DependenciesPinnedNothing floats
• SecretsNone foundNo keys in source

Five audit layers

Gates applied: no behavioural pass.

Use web search: "[Company] latest earnings results"

Audit 0.4.1 · source sha 06253c4f9534 · 28 Oct 2026Report an issue or request a re-scan

• Publisheranthropics GitHub organizationOwner of the repository this skill is read from
• Source folderanthropics/financial-services-plugins/plugins/agent-plugins/earnings-reviewer/skills/earnings-analysisThe exact folder we audited
• LicenceApache-2.0As the repository states it
• Commit pinned for this verdict06253c4f9534A new audit runs when the source changes
• Repository statusNot archivedLast push 36 days ago
• Sandboxed runNot runSkills are read, not executed; layer L4 is skipped

Its description: Create professional equity research earnings update reports (8-12 pages, 3,000-5,000 words) analyzing quarterly results for companies already under coverage. Fast-turnaround format focusing on beat/miss analysis, key…

---
name: earnings-analysis
description: Create professional equity research earnings update reports (8-12 pages, 3,000-5,000 words) analyzing quarterly results for companies already under coverage. Fast-turnaround format focusing on beat/miss analysis, key metrics, updated estimates, and revised thesis. Includes 1-3 summary tables and 8-12 charts. Use when user requests "earnings update", "quarterly update", "earnings analysis", "Q1/Q2/Q3/Q4 results", or post-earnings report.
---

# Equity Research Earnings Update

Create professional **EARNINGS UPDATE REPORTS** analyzing quarterly results for companies already under coverage, following institutional standards (JPMorgan, Goldman Sachs, Morgan Stanley format).

**Key Characteristics:**
- **Length**: 8-12 pages
- **Word Count**: 3,000-5,000 words
- **Tables**: 1-3 summary tables (NOT comprehensive)
- **Figures**: 8-12 charts
- **Turnaround**: 1-2 days (within 24-48 hours of earnings)
- **Audience**: Clients already familiar with the company
- **Focus**: What's NEW - beat/miss, updated estimates, thesis impact
- **Font**: Times New Roman throughout (unless user specifies otherwise)

## When to Use

Use when the user requests:
- "Create an earnings update for [Company] Q3 2024"
- "Analyze [Company]'s quarterly results"
- "Post-earnings report for [Company]"
- "Q1/Q2/Q3/Q4 update for [Company]"

**Do NOT use if:**
- User requests "initiation report" → Use different skill
- User requests "flash note" or "quick take" → Different format
- Company is not already covered → Need initiation first

## Critical Requirements

### 1. Speed & Timeliness
- Publish within 24-48 hours of earnings release
- Focus on NEW information only
- Don't rehash company background extensively

### 2. Beat/Miss Analysis
- Lead with whether company beat or missed estimates
- Quantify variances (e.g., "Revenue beat by $120M or 3%")
- Explain WHY results differed from expectations

### 3. Summary Format
- Keep tables to 1-3 (summary only, not comprehensive)
- No full P&L/Cash Flow/Balance Sheet (just key metrics)
- Assume reader has seen initiation report

### 4. Citations & Source Attribution ⭐⭐⭐ MANDATORY

**CRITICAL**: Properly cite all data with SPECIFIC sources and CLICKABLE HYPERLINKS.

**Include specific citations WITH CLICKABLE LINKS in every figure and table:**

```
Source: Q3 2024 10-Q filed November 8, 2024; Company earnings release
        [Hyperlink "10-Q" to: https://www.sec.gov/cgi-bin/viewer?accession=...]
        [Hyperlink "earnings release" to: https://investor.company.com/news/q3-2024]
```

**HOW HYPERLINKS SHOULD APPEAR IN WORD:**
- Document names appear as blue, underlined clickable links
- Reader can Ctrl+Click to open source directly
- Not plain text URLs - formatted hyperlinks with display text

**REQUIRED SOURCES LIST:**

Cite in every earnings update:
- ✅ Earnings release (with date and URL)
- ✅ 10-Q filing (with filing date and EDGAR link)
- ✅ Earnings call transcript (with date)
- ✅ Investor presentation/supplemental materials (if available)
- ✅ Consensus estimates source (Bloomberg/FactSet/etc. with date)
- ✅ Prior guidance (from previous quarter's materials)

**REFERENCE SECTION WITH CLICKABLE HYPERLINKS:**

Include "Sources" section at end of report:

```
SOURCES & REFERENCES

Earnings Materials (Q3 2024):
• Earnings Release (November 7, 2024)
  [Hyperlink entire line to: https://investor.company.com/news/q3-2024-earnings]

• Form 10-Q (Filed November 8, 2024)
  [Hyperlink to: https://www.sec.gov/cgi-bin/viewer?accession=...]

• Earnings Call Transcript (November 7, 2024)
  [Hyperlink to: https://seekingalpha.com/article/...]

• Investor Presentation (November 7, 2024)
  [Hyperlink to: https://investor.company.com/presentations/q3-2024.pdf]
```

**VERIFICATION CHECKLIST:**
- [ ] Every figure has source with specific document and date
- [ ] Every table has source with document reference
- [ ] Beat/miss analysis cites consensus source with date
- [ ] Guidance changes cite current and prior guidance sources
- [ ] Key statistics have footnotes
- [ ] Sources section lists all materials with URLs
- [ ] ALL URLs are CLICKABLE HYPERLINKS (not plain text)
- [ ] All SEC filings hyperlinked to EDGAR viewer

### 5. Updated Estimates
- Update forward estimates based on results
- Show old vs. new estimates clearly
- Explain what changed and why

## High-Level Workflow

The earnings update process follows 5 phases:

### Phase 1: Data Collection (30-60 minutes)

**🚨🚨🚨 CRITICAL: TRAINING DATA IS OUTDATED 🚨🚨🚨**

**BEFORE STARTING - COMPLETE THESE 4 STEPS IN ORDER:**
1. **CHECK TODAY'S DATE** - Write down the current date
2. **SEARCH FOR LATEST** - Use web search: "[Company] latest earnings results"
3. **VERIFY THE DATE** - Confirm earnings release is within last 3 months
4. **CHECK TRANSCRIPT DATE** - Verify transcript date matches release date

**COMMON MISTAKE**: Using outdated earnings calls from training data instead of searching for the latest.

**REQUIREMENTS:**
- ✅ Search for latest earnings - do NOT rely on training data
- ✅ Write down today's date and the release date found
- ✅ Verify release date is within 3 months of today
- ✅ Verify transcript date matches release date
- ✅ If dates don't match or are old (>3 months), search again

**See [references/workflow.md](references/workflow.md)** for detailed search procedures and verification steps.

### Phase 2: Analysis (2-3 hours)
- Beat/miss analysis for each key metric
- Segment/geographic/product breakdown
- Margin and guidance analysis
- Update financial model and estimates

**See [references/workflow.md](references/workflow.md)** for detailed analysis framework.

### Phase 3: Chart Generation (1-2 hours)
Create 8-12 charts focusing on quarterly trends and what's new:
- Quarterly revenue progression
- Quarterly EPS progression
- Quarterly margin trends
- Revenue by segment/geography
- Key operating metrics
- Beat/miss summary
- Estimate revisions
- Valuation charts

**See [references/workflow.md](r

Excerpt, first 6,006 characters of SKILL.md, verbatim from the audited commit. It is text from someone else’s repository, quoted so you can judge it before your agent reads it.

git clone https://github.com/anthropics/financial-services-plugins
git -C financial-services-plugins checkout 06253c4f9534

Works in

1. 2026-10-28
   !CAUTION B 89 / 100

   first audit · source 06253c4f9534

Questions about earnings-analysis

• github.com/anthropics/financial-services-plugins/tree/main/plugi — the audited source at commit 06253c4f9534 and every finding aboveObserved · 28 Oct 2026

Spotted something wrong? Report a correction · Methodology