Financial Statement Builder — independently scanned and version-tracked by SaferSkills.
SaferSkills independently audited Financial Statement Builder (Agent Skill) and scored it 100/100 (green). The audit ran 55 deterministic rules across Security, Supply Chain, Maintenance, Transparency, and Community; it found 0 high-severity and 0 lower-severity findings. The full rule-by-rule trace and per-finding evidence are below. Free, methodology-open.
Findings & checks · 0 flagged
Every scanned point with the score it earned and what moved between them.
First recorded scan — no prior version to compare against.
The primary manifest — the file an agent reads to learn what this artifact does.
The three core statements are one system, not three documents. An error in one surfaces in another. This skill covers construction order, the mechanical links between statements, and the most common mistakes to catch on review.
Always build in this sequence: Income Statement first, then Balance Sheet, then Cash Flow Statement. The net income from the income statement flows into retained earnings on the balance sheet and into the top of the indirect cash flow statement. Building out of order breaks the linkages and forces reconciliation loops.
Start with revenue recognized in the period (not cash received). Deduct cost of goods sold or cost of revenue to get gross profit. Deduct operating expenses by natural category (compensation, software, marketing, facilities, D&A) to get operating income (EBIT). Deduct interest expense, add interest income, to get pre-tax income. Apply the effective tax rate to get net income. Include a gross margin percentage and operating margin percentage as sanity checks on every draft.
Assets equal liabilities plus equity — always. Build assets top to bottom: current assets (cash, AR, inventory, prepaid), then non-current (PP&E net of depreciation, intangibles, investments). Build liabilities top to bottom: current (AP, accrued liabilities, deferred revenue, current portion of debt), then non-current (long-term debt, deferred tax). Retained earnings closes the loop: prior retained earnings plus net income minus dividends equals current retained earnings.
Start with net income. Add back non-cash charges (depreciation, amortization, stock-based compensation). Adjust for working capital changes: increase in AR is a use of cash; increase in AP is a source. This section is operating cash flow. Investing activities capture capex and acquisitions. Financing activities capture debt draws, repayments, equity issuances, and dividends. Ending cash must match the cash line on the balance sheet.
Net income on the P&L equals the net income line at the top of the cash flow statement. The change in cash on the cash flow statement equals the change in cash between opening and closing balance sheets. Retained earnings on the closing balance sheet equals opening retained earnings plus net income minus dividends declared.
Balance sheet does not balance: find the period where it first broke and trace backward. Operating cash flow is negative while net income is positive over multiple periods: check revenue recognition timing and AR growth. Cash flow from financing is the largest positive line every period: the business is not self-funding, which is a strategic flag not an accounting error.
~30 seconds. Free. No account. Every finding cites a rule and a line of evidence.