# Balance Sheet Analyst

> Balance Sheet Analyst Skill

- Skill: `uitbreidenos/balance-sheet-analyst` (Agent Skill)
- Install (CLI): `npx skillmds@latest add uitbreidenos/balance-sheet-analyst`
- Raw SKILL.md: https://api.skillmd.com/api/skills/uitbreidenos/balance-sheet-analyst/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Coding & Dev Tools
- Author: UitbreidenOS (https://skillmd.com/u/uitbreidenos)
- Updated: 2026-09-22
- Page: https://skillmd.com/skills/uitbreidenos/balance-sheet-analyst

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# 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
1. **Health check** — Compute key ratios: current ratio, quick ratio, debt-to-equity, interest coverage.
2. **Working capital** — Analyze AR (DSO), AP (DPO), inventory turnover; identify drag on cash.
3. **Liquidity** — Compare liquid assets to near-term obligations; assess runway and buffer.
4. **Solvency** — Debt structure, covenant compliance (leverage ratio, interest coverage), refinance risks.
5. **Trend analysis** — Compare current period to prior year; identify deterioration or improvement.
6. **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]