sec-10k-analysis

Analyze 10-K annual filings for public companies using Octagon MCP. Use when extracting key financial metrics, risk factors, business overview, management discussion, and regulatory disclosures from SEC 10-K filings.

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Install skill "sec-10k-analysis" with this command: npx skills add octagonai/skills/octagonai-skills-sec-10k-analysis

SEC 10-K Analysis

Analyze annual 10-K filings for public companies to extract key financial metrics, risk factors, and business insights using the Octagon MCP server.

Prerequisites

Ensure Octagon MCP is configured in your AI agent (Cursor, Claude Desktop, Windsurf, etc.). See references/mcp-setup.md for installation instructions.

Workflow

1. Identify Analysis Parameters

Determine the following before querying:

  • Ticker: Stock symbol (e.g., AAPL, MSFT, GOOGL)
  • Filing Year (optional): Specific fiscal year if not latest
  • Focus Areas (optional): Financial metrics, risk factors, business segments, etc.

2. Execute Query via Octagon MCP

Use the octagon-agent tool with a natural language prompt:

Analyze the latest 10-K filing for <TICKER> and extract key financial metrics and risk factors.

MCP Call Format:

{
  "server": "octagon-mcp",
  "toolName": "octagon-agent",
  "arguments": {
    "prompt": "Analyze the latest 10-K filing for AAPL and extract key financial metrics and risk factors."
  }
}

3. Expected Output

The agent returns comprehensive 10-K analysis including:

Financial Metrics:

  • Total Revenues
  • Net Income
  • Total Assets
  • Total Liabilities
  • Cash Flows (Operating, Investing, Financing)

Risk Factors:

  • Macroeconomic risks
  • Operational risks
  • Regulatory risks
  • Cybersecurity threats
  • Supply chain dependencies

Source Citations:

  • Specific page references from the 10-K filing

Data Sources: octagon-financials-agent, octagon-sec-agent

4. Interpret Results

See references/interpreting-results.md for guidance on:

  • Understanding 10-K structure and sections
  • Analyzing risk factor disclosures
  • Comparing YoY changes in filings
  • Identifying material changes

Example Queries

Standard 10-K Analysis:

Analyze the latest 10-K filing for AAPL and extract key financial metrics and risk factors.

Risk Factor Focus:

Extract and summarize all risk factors from TSLA's latest 10-K filing.

Business Segment Analysis:

Analyze the business segment disclosures in MSFT's latest 10-K filing.

Management Discussion:

Extract the Management Discussion and Analysis (MD&A) section from AMZN's latest 10-K.

Historical Comparison:

Compare key financial metrics between GOOGL's 2024 and 2023 10-K filings.

Specific Section Extraction:

Extract the legal proceedings section from META's latest 10-K filing.

10-K Filing Structure

SectionContent
Part I, Item 1Business Overview
Part I, Item 1ARisk Factors
Part I, Item 1BUnresolved Staff Comments
Part I, Item 2Properties
Part I, Item 3Legal Proceedings
Part II, Item 5Market Information
Part II, Item 6Selected Financial Data
Part II, Item 7MD&A (Management Discussion & Analysis)
Part II, Item 7AQuantitative & Qualitative Disclosures
Part II, Item 8Financial Statements
Part II, Item 9AControls and Procedures

Key Metrics to Extract

MetricLocationImportance
Total RevenueIncome StatementTop-line performance
Net IncomeIncome StatementBottom-line profitability
Total AssetsBalance SheetCompany size/resources
Total LiabilitiesBalance SheetDebt obligations
Operating Cash FlowCash Flow StatementCash generation
Free Cash FlowCash Flow StatementAvailable cash
Segment RevenueNotesBusiness mix

Risk Factor Categories

Common risk categories disclosed in 10-K filings:

CategoryExamples
MacroeconomicEconomic downturns, inflation, interest rates
OperationalSupply chain, manufacturing, quality control
RegulatoryGovernment regulation, compliance, legal
CompetitiveMarket competition, pricing pressure
TechnologyCybersecurity, IP protection, obsolescence
FinancialForeign exchange, credit, liquidity
StrategicM&A integration, market expansion

Analysis Tips

  1. Compare to prior year: Look for new risk factors or removed ones - changes signal shifting concerns.

  2. Read MD&A carefully: Management's discussion often provides context not in the numbers.

  3. Check auditor opinion: Located in Item 8, indicates any concerns about financial statements.

  4. Review legal proceedings: Item 3 discloses ongoing litigation that could impact financials.

  5. Segment analysis: Breakdown by segment reveals which businesses drive growth or drag performance.

  6. Cross-reference with 10-Q: Quarterly filings may have more recent updates.

Use Cases

  • Due diligence: Comprehensive review before investment decisions
  • Risk assessment: Identify company-specific and industry risks
  • Competitive analysis: Compare disclosures across industry peers
  • Earnings prep: Understand company context before earnings calls
  • Compliance review: Verify disclosure completeness

Source Transparency

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sec-10k-analysis | V50.AI