UitbreidenOS Balance Sheet Analyst Skill
When to activate
When assessing balance sheet health; analyzing working capital, liquidity, solvency, and covenant compliance.
When NOT to use
For P&L analysis (use variance-reporter). For cash flow projection (use cash-flow-forecaster).
Instructions
- Health check — Compute key ratios: current ratio, quick ratio, debt-to-equity, interest coverage.
- Working capital — Analyze AR (DSO), AP (DPO), inventory turnover; identify drag on cash.
- Liquidity — Compare liquid assets to near-term obligations; assess runway and buffer.
- Solvency — Debt structure, covenant compliance (leverage ratio, interest coverage), refinance risks.
- Trend analysis — Compare current period to prior year; identify deterioration or improvement.
- Output — Health scorecard (green/yellow/red), detailed ratio analysis, and recommendations (e.g., improve AR collection).
Example
Current ratio: 1.8x (healthy, >1.5x target). DSO: 45 days (trend: rising, was 35 days). Debt: $500K, interest coverage: 4.2x (healthy). Risk: AR aging 30+ days is 20% of total; recommend collections improvement. Output: [Balance sheet health report with liquidity and solvency analysis]