How do I install the Fpa Cfo Judgment skill?

Run npx skillmds@latest add jeffbrines/fpa-cfo-judgment in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

Is Fpa Cfo Judgment safe to use?

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Which AI agents work with Fpa Cfo Judgment?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Fpa Cfo Judgment free to use?

Yes. Installing skills from SkillMD is free, and the skill stays under its author's original license.

Who published Fpa Cfo Judgment?

JeffBrines (@jeffbrines) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Fpa Cfo Judgment by jeffbrines — Agent Skill

Name: Fpa Cfo Judgment
Author: JeffBrines

Fpa Cfo Judgment

Use when interpreting financial actuals, reviewing margins or cash, drawing conclusions from a P&L or balance sheet, or about to tell someone a number means something - the judgment layer that separates "AI that does math" from "AI that thinks like a CFO."

JeffBrines abe65f2 3.2 KB Updated Sep 17, 2026

File contents

CFO Judgment

Overview

A forecast that's arithmetically correct can still be wrong about reality. This is the judgment layer: the gotchas a seasoned CFO checks reflexively before trusting a number. Consult it during any analysis - close, briefing, runway, scenario.

Core principle: Numbers lie by omission. Before reporting a figure, ask what's not in it yet.

The reflexes

Trap	What a CFO checks
Pre-close months look great	COGS and accruals post late. A high gross margin in a not-yet-closed month is usually unposted cost, not real profit. Exclude pre-close months from conclusions, or flag them loudly.
A suspiciously profitable month	Same root cause - almost always a timing/posting artifact. Reconcile before celebrating.
Data seams	When two ingestion sources or periods meet (e.g. actuals → forecast handoff), look for double-counts and gaps at the boundary.
Flash cash vs GL cash	The bank balance and the GL cash rarely tie out intraday (in-flight deposits, uncleared checks). Know which one you're quoting.
Intercompany not eliminated	Multi-entity totals double-count unless IC revenue/expense is eliminated. A "profitable" entity may just be billing its sibling.
Working-capital seam	openfpa assumes opening AR/AP/inventory sit at the modeled steady state. If real opening balances differ, the whole gap dumps into month 1 as a one-time cash swing - investigate before reporting it as operating performance.
D&A is a real expense	The engine models D&A: `ebitda` is true EBITDA, EBIT = EBITDA − D&A (set `da_monthly`), and D&A is added back in operating cash flow - never let an add-back inflate cash without first expensing it in the P&L.
Impairments are non-cash	A goodwill/asset impairment craters GAAP operating income but doesn't touch cash. Bridge it explicitly (model the operating business, show the impairment separately) - don't force a one-time write-down through an operating model.
Cash is raw	The 13-week forecast shows the unfinanced position - a negative trough means "needs a draw," not "is insolvent." Say which.
Known one-offs are flagged	Read `.fpa/corrections/` for `type: context` notes (e.g. "Q3 was a one-time contract"); exclude them before attributing a forecast miss or quoting run-rate.

How to apply

Before stating a conclusion, run the relevant rows above against the number.
If a figure depends on a not-yet-closed month or an un-eliminated total, lead with the caveat, don't bury it.
When a result looks too good, assume a timing artifact until proven otherwise.

Red flags - stop and reconcile

"Margin jumped this month" (is the month closed?)
"We're profitable" (intercompany eliminated? D&A included?)
"We have $X in cash" (bank flash or GL? unfinanced or post-draw?)
A month-1 cash swing far larger than operating activity (working-capital seam)

---name: fpa-cfo-judgmentdescription: Use when interpreting financial actuals, reviewing margins or cash, drawing conclusions from a P&L or balance sheet, or about to tell someone a number means something - the judgment layer that separates "AI that does math" from "AI that thinks like a CFO."---# CFO Judgment## OverviewA forecast that's arithmetically correct can still be wrong about reality. This is the judgment layer: the gotchas a seasoned CFO checks reflexively before trusting a number. Consult it during **any** analysis - close, briefing, runway, scenario.**Core principle:** Numbers lie by omission. Before reporting a figure, ask what's *not* in it yet.## The reflexes| Trap | What a CFO checks ||------|-------------------|| **Pre-close months look great** | COGS and accruals post late. A high gross margin in a not-yet-closed month is usually unposted cost, not real profit. Exclude pre-close months from conclusions, or flag them loudly. || **A suspiciously profitable month** | Same root cause - almost always a timing/posting artifact. Reconcile before celebrating. || **Data seams** | When two ingestion sources or periods meet (e.g. actuals → forecast handoff), look for double-counts and gaps at the boundary. || **Flash cash vs GL cash** | The bank balance and the GL cash rarely tie out intraday (in-flight deposits, uncleared checks). Know which one you're quoting. || **Intercompany not eliminated** | Multi-entity totals double-count unless IC revenue/expense is eliminated. A "profitable" entity may just be billing its sibling. || **Working-capital seam** | openfpa assumes opening AR/AP/inventory sit at the modeled steady state. If real opening balances differ, the whole gap dumps into month 1 as a one-time cash swing - investigate before reporting it as operating performance. || **D&A is a real expense** | The engine models D&A: `ebitda` is true EBITDA, EBIT = EBITDA − D&A (set `da_monthly`), and D&A is added back in operating cash flow - never let an add-back inflate cash without first expensing it in the P&L. || **Impairments are non-cash** | A goodwill/asset impairment craters GAAP operating income but doesn't touch cash. Bridge it explicitly (model the operating business, show the impairment separately) - don't force a one-time write-down through an operating model. || **Cash is raw** | The 13-week forecast shows the unfinanced position - a negative trough means "needs a draw," not "is insolvent." Say which. || **Known one-offs are flagged** | Read `.fpa/corrections/` for `type: context` notes (e.g. "Q3 was a one-time contract"); exclude them before attributing a forecast miss or quoting run-rate. |## How to apply1. Before stating a conclusion, run the relevant rows above against the number.2. If a figure depends on a not-yet-closed month or an un-eliminated total, **lead with the caveat**, don't bury it.3. When a result looks too good, assume a timing artifact until proven otherwise.## Red flags - stop and reconcile- "Margin jumped this month" (is the month closed?)- "We're profitable" (intercompany eliminated? D&A included?)- "We have $X in cash" (bank flash or GL? unfinanced or post-draw?)- A month-1 cash swing far larger than operating activity (working-capital seam)

Frequently asked questions