3-statement

## Preflight

Run the canonical pre-flight sequence — MCP health probe, ticker resolution, workspace `style.md` override, memory load, and coverage check. See `contracts/preflight.md`.

Include the `X-Agentii-Trace` header on every tool call per `contracts/x-agentii-trace-header.md`.
## Triggers

- analyze 3 statement model
- run 3 statement model analysis
- produce 3 statement model report
- 3 statement model breakdown
- 3 statement model deep dive
- build a 3 statement model
- assess 3 statement model
- quantify 3 statement model
- compare 3 statement model across peers
- review 3 statement model for
- generate 3 statement model on
- 3 statement model for investment decision

## Defaults

| Parameter | Default | Notes |
|---|---|---|
| lookback_years | 3 | Historical data window |
| include_peers | false | Whether to surface a peer comparison block |

## Methodology

### Retrieval Scope

This skill performs unstructured document search at scale across SEC filings (10-K, 10-Q, 8-K). The three-layer agent-use-ready retrieval protocol (Document Discovery → Page Map → Deep Read) applies to all unstructured document search at scale.

### Retrieval Strategy

See `contracts/retrieval.md` for the canonical decision tree; skill-specific retrieval detail is in `references/methodology.md`.

### Temporal Scope

Default: 12 fiscal quarters (max 20). Financial modeling: trailing 12 quarters (3 fiscal years) for long-range projection inputs.

### Tool Allowlist

See frontmatter `allowed_tools`.

### Protocol

Step-by-step execution detail is in `references/methodology.md`.

## Deliverable Chain

**Inputs** → **Build** → **Validate** → **Output** → **Next**

1. **Inputs**: resolved ticker + 3 years of `search_xbrl_facts` (Income Statement, Balance Sheet, Cash Flow) + `get_statement_structure` for presentation tree.
2. **Build**: write a self-contained Python script using `openpyxl` that creates the 3-statement workbook per `## Output Structure`. Execute via `Bash: python3 script.py`. Verify the `.xlsx` exists at the output path. If `import openpyxl` fails, fall back to `.md` summary with `data_availability: degraded` (see `contracts/office-tooling.md`).
3. **Validate**: run LibreOffice recalc; audit cross-statement checks (BS balances, CF ties to BS, IS flows to CF) per `## Validation Gates`.
4. **Output**: write the artifact path per `## Output File`.
5. **Next**: append to `agentii.md`; hand off to a downstream pitch/review skill if requested.

## Validation Gates

1. **balance sheet balance**: Assets = Liabilities + Equity within 1% tolerance. *If failed*: If unbalanced > 1%: refuse delivery, report imbalance amount.
2. **cash flow tie-out**: CF ending cash = BS cash for current period. *If failed*: If mismatched: refuse delivery, report discrepancy.
3. **forecast years**: exactly 5 historical + 5 forecast years. *If failed*: If < 5+5: flag in Coverage Gaps, proceed with available data.
4. **calculation arc cross-validation **: cross-statement balancing verified against `gold.xbrl_calculations` weights — each parent concept's value equals the weighted sum of its children per the XBRL calculation linkbase (e.g., `Assets = +1.0 × CurrentAssets + 1.0 × NoncurrentAssets`, `NetIncomeLoss = +1.0 × Revenues - 1.0 × OperatingExpenses + ...`). Call `get_statement_structure/{ticker}?statement_type=<type>&include_calculations=true` to retrieve the weighted parent-child relationships. Flag discrepancies ≥1% of parent concept value as audit findings. *If failed*: If any material discrepancy (≥1% of parent value): flag in audit findings, refuse delivery for discrepancies ≥5%.

5. **tool diversity**: distinct MCP tools used in this invocation >= `min_tool_diversity` (5). *If failed*: flag as depth-insufficient in Coverage Gaps, listing which tool categories were unused (structured data / document retrieval / company metadata / earnings calendar / coverage). This gate does NOT block analysis completion — it is a quality signal for your review.

## Tool Fallbacks

Per-tool failure modes and fallback actions are tabulated in `references/tool-fallbacks.md`.

## Output File

Write the final deliverable to `{ticker}/{YYYY-MM-DD_HHMM}_3-statement_{affix}.md` .

## Output Structure

The deliverable is a structured markdown report written to the path in `## Output File`. Full section-by-section template (headings, tables, and field definitions) lives in `references/output-structure.md`. Required elements:

1. **Executive Summary** — headline conclusions (≤200 words).
2. **Core analysis sections** — per this skill's methodology and analyst modes.
3. **Data classification** — tag findings `[FACT]` / `[DEDUCTED]` / `[VIEW]` per `contracts/snapshot-synthesis.md`.
4. **Coverage Gaps & Citations** — inline `/v/` citations are PRIMARY (immediately after each fact); the bottom **Citations** section is a non-duplicative roll-up index.
5. **Output frontmatter** — emit the FR-090 structured block per `contracts/output-frontmatter-schema.md`.

**Citations & memory**: follow `contracts/citation-and-memory.md` — ≥1 citation per 200 words; every material fact, table row, and metric is immediately followed by its inline clickable `https://agentii.ai/v/{ticker}/{citation_id}/{N}` link; a bottom **Citations** section provides a non-duplicative roll-up index; the closing TUI reply includes a compact **Key Citations** list (headline 5–10 facts) of clickable `/v/` URLs; and append the run to `agentii.md` per `contracts/agentii-md-schema.md`.

## Memory & Snapshot

- **Memory load** (pre-flight): load prior workspace context for the ticker before retrieval — see `contracts/memory-load.md`.
- **Structured output frontmatter**: emit the FR-090 block (`key_metrics`, `conclusions`, `facts_count`, `deducted_count`, `views_count`, `citation_count`) per `contracts/output-frontmatter-schema.md`.
- **Snapshot synthesis**: after writing the deliverable, update the two-tier snapshot and classify findings as `[FACT]`/`[DEDUCTED]`/`[VIEW]` — see `contract