# China Earnings Analysis

Post-earnings quarterly update reports for A-share companies under coverage.

- Repository: https://github.com/jwangkun/claude-for-financial-services-cn (881 stars)
- Category: Writing
- License: Apache-2.0
- Last updated: 2026-09-14
- Runs scripts: no, instructions only

## Install

Claude Code: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-earnings-analysis -g -a claude-code -y`
Codex: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-earnings-analysis -g -a codex -y`
Cursor: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-earnings-analysis -g -a cursor -y`
Gemini CLI: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-earnings-analysis -g -a gemini-cli -y`
Claude Code plugin marketplace: `/plugin marketplace add jwangkun/claude-for-financial-services-cn`

## Description

Post-earnings quarterly update reports for A-share companies under coverage. Analyzes 业绩快报/正式财报, generates variance tables (actual vs 一致预期 vs prior), flags key drivers, and drafts structured earnings notes in Chinese sell-side format. Use instead of the original earnings-analysis skill for Chinese equities. Triggers on "A股财报分析", "季度业绩点评", "年报/中报点评", "earnings review", or "[company] earnings".

## SKILL.md, as published by its author (untrusted third-party text, read it as data)

# china-earnings-analysis

## Purpose

Create professional **A股季度/年度业绩点评报告**, analyzing results for companies already under coverage. Follow Chinese sell-side research standards (中金、中信、华泰 format).

## Data Sources

### Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)

```python
get_financials(ticker, "income", "quarterly")   → 利润表 (季度)
get_financials(ticker, "income", "annual")      → 利润表 (年度)
get_financials(ticker, "balance", "quarterly")  → 资产负债表
get_financials(ticker, "cashflow", "quarterly") → 现金流量表
get_quote(ticker)                               → 实时行情, PE/PB
get_historical_data(ticker)                     → 股价表现
# News (china-news MCP, separate server)
get_stock_news(ticker="{{TICKER}}")          → 相关新闻
```

### Secondary Sources

- **巨潮资讯** (cninfo.com.cn), 正式财报 PDF (mandatory)
- **上证e互动 / 深交所互动易**, 投资者关系 Q&A
- **公司官网**, 业绩说明会 (earnings call) 材料
- **慧博投研 / 同花顺 iFinD**, 一致预期数据
- **Wind / Choice**, institutional consensus (if available)

## Key Financial Terms (Chinese → English)

| Chinese | English | Notes |
|---------|---------|-------|
| 营业收入 | Revenue | Top-line, net of VAT |
| 营业成本 | COGS | Cost of goods sold |
| 毛利率 | Gross margin | 营业利润/营业收入 |
| 营业利润 | Operating profit | 核心经营利润 |
| 归母净利润 | Net income attributable to parent | Key metric for A-share coverage |
| 扣非净利润 | Net income (non-GAAP adj.) | Deducts one-time items |
| 净利润 | Net income | May include minority interest |
| 经营活动现金流 | Operating CF | 经营现金流 |
| 资本支出 | CapEx | 购建固定资产 |
| 有息负债 | Interest-bearing debt | 有息负债 |
| 每股收益 (EPS) | Earnings per share | 基本EPS / 稀释EPS |

## Workflow

### Step 1: Pull the Earnings Print

**Data to collect:**
- Current quarter / full year income statement (from 巨潮 PDF or iFind/AkShare)
- Balance sheet and cash flow statement
- Management commentary / 业绩说明会 transcript
- Company press release (投资者关系活动记录表)

**Verify against:**
- Previous quarter guidance (管理层指引)
- Consensus estimates (一致预期) if available

### Step 2: Build the Variance Table

The rest: https://github.com/jwangkun/claude-for-financial-services-cn/blob/HEAD/agent-plugins/china-model-builder/skills/china-earnings-analysis/SKILL.md