Financial Report Review Prompts

Get a plain-English summary

Summarise this financial report in plain English. What type of report is it, which company or entity does it cover, what period does it cover, and what are the headline financial results?

Review revenue and growth figures

What does this report state about revenue? List the total revenue figure, any breakdown by segment or product line, and the year-on-year or period-on-period change as reported. Quote the figures directly from the document.

Extract profitability and margin data

What profitability figures are reported in this document? List gross profit, operating profit, and net profit where stated, along with the corresponding margins. Note any significant changes from the previous period as described in the report.

Summarise cash flow position

What does this report say about cash flow? Summarise the operating cash flow, investing cash flow, and financing cash flow as reported. What is the closing cash position, and how does it compare to the opening position or prior period?

Find key financial metrics and KPIs

What key financial metrics or performance indicators does this report highlight? List each one with the figure stated, note any target or benchmark it is compared against in the document, and identify whether it is presented as positive, negative, or neutral.

Break down performance by segment

Does this report include a breakdown of performance by business segment, geography, or product line? If so, summarise the results for each segment, including revenue and any profitability figures reported, and note which segments the document identifies as the strongest or weakest performers.

Review the balance sheet position

What does this report state about assets, liabilities, and equity? Summarise the key balance sheet figures including total assets, total liabilities, net assets or equity, and any significant changes from the prior period as noted in the document.

Identify risks and risk factors disclosed

Based on what this report actually states, what risks, risk factors, or forward-looking warnings does it disclose? List each one as described in the document, identify which section it appears in, and note whether it is presented as a current issue or a potential future concern.

Find significant accounting policies

Does this report describe any significant accounting policies, estimates, or judgements that affect the figures reported? List each one, explain what the document states about it, and note any changes from previous periods.

Check for audit findings or qualifications

Does this report include an auditor's report or any audit findings? If so, summarise the auditor's conclusion, note whether the opinion is unqualified, qualified, or adverse, and list any matters of emphasis or going concern disclosures.

Compare current period to prior period

Based on the figures in this report, what are the most significant changes between the current reporting period and the prior period? List the figures that changed most materially, note the direction and size of each change, and identify how the document explains those movements.

Summarise the key financial concerns

Based only on what this financial report states, what are the most important financial concerns, risks, or trends I should be aware of? For each one, identify which part of the document it comes from and explain why it matters to someone assessing the financial health of this entity.