技能 产品商业 财务模型叙事报告生成

财务模型叙事报告生成

v20260618
financial-model-narrative
本技能可以将复杂的财务模型数据(如损益表、资产负债表)转化为清晰、结构化的书面叙事报告。它擅长将原始数字转化为董事会、投资者或管理层可理解的行动洞察报告,提供关键洞察、变动驱动因素分析以及前瞻性评论。
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概览

Financial Model Narrative Skill

Turns financial model outputs into a clear, structured written narrative suitable for board packs, investor updates, or management reporting.

Required Inputs

  • Financial data (paste key figures: revenue, costs, margins, EBITDA, cash)
  • Period covered (month / quarter / annual / multi-year)
  • Audience (board / investors / management / bank / internal)
  • Key message (what is the headline story?)
  • Actuals vs budget / prior period? (comparison context)

Output Structure

1. Headline Summary

3-5 sentences. The financial story in plain English. Lead with the most important insight — not "revenue was X" but what that figure means.

2. Revenue

  • Performance vs prior period / budget
  • Key drivers: what caused the movement
  • Risks or opportunities in the revenue line

3. Costs and Margins

  • Gross margin: % and trend
  • Key cost movements and why
  • EBITDA performance and drivers
  • One-off items clearly flagged

4. Cash and Balance Sheet

  • Cash position and movement
  • Runway (for startups)
  • Key working capital movements

5. Variance Analysis

For each significant variance:

[Line item] — Over/Under by [amount]

  • Cause: [Plain English explanation]
  • Permanent or temporary? One-time / Structural
  • Action being taken: [If applicable]

6. Forward-Looking Commentary

  • Expected next period
  • Key risks to forecast
  • Key opportunities
  • Any reforecast or guidance change

Writing Rules

  • Never just restate a number — always explain what it means
  • Flag variances over 10% automatically
  • Use past tense for actuals, conditional for forecast
  • One insight per paragraph

Quality Checks

  • Headline summary leads with meaning, not just the number
  • Every significant variance has a cause, permanence, and action
  • Forward-looking commentary includes specific risks and opportunities
  • Audience-appropriate language (board vs investor vs management)
  • One-off items clearly distinguished from recurring items

Anti-Patterns

  • Do not list numbers without explaining what is driving them — narrative must go beyond restating the figures
  • Do not mix one-off items with recurring performance without clearly distinguishing them
  • Do not write the same level of detail for all line items — focus depth on the items that matter most
  • Do not omit forward-looking commentary — a narrative without outlook is incomplete for board or investor audiences
  • Do not use technical accounting language without translation — the audience is executives, not accountants

Example Trigger Phrases

  • "Write a financial narrative for these results: [paste numbers]"
  • "Turn this P&L into a board narrative"
  • "Write the finance section of our board pack"
  • "Explain these financial results in plain English"
信息
Category 产品商业
Name financial-model-narrative
版本 v20260618
大小 3.14KB
更新时间 2026-06-19
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