Kelly Finance

Overview

Use this skill as a practical FP&A and corporate-finance modeling desk. It builds clean three-statement starter models with a dependency-free Python script, and gives a Busabase-backed review workspace (AirApp) for the model dashboard and its model-quality check queue — audit the model logic, leave notes, approve/request-changes/block/dismiss each check, and hand rework back to the agent — before anything is delivered to investors or written back to the source-of-truth books.

Default behavior is AirApp-first. Unless the user explicitly asks only for explanation, ensure a model exists (run the trusted build script below if the model Base is empty) and give the user the clickable AirApp URL (or the local preview URL when local preview is explicitly requested). Use chat-only mode only when the user says "纯聊天", "chat only", "不要打开 UI", or similar.

App UI Screenshots

<table> <tr> <td width="50%"><img src="assets/screenshots/overview.webp" alt="Kelly Finance model overview"></td> <td width="50%"><img src="assets/screenshots/checks.webp" alt="Kelly Finance model audit checks"></td> </tr> <tr> <td><strong>Overview</strong><br>Model KPI cards and a five-year forecast table (revenue through free cash flow), with a needs-attention summary.</td> <td><strong>Model audit checks</strong><br>Review queue for statement ties, hardcodes, formula direction, and debt/working-capital linkage — each check approvable, blockable, or sent back with a note.</td> </tr> <tr> <td width="50%"><img src="assets/screenshots/workbook.webp" alt="Kelly Finance workbook tab contract"></td> <td width="50%"></td> </tr> <tr> <td><strong>Workbook</strong><br>Generated workbook path plus the tab contract — Assumptions, Income Statement, Balance Sheet, Cash Flow, Checks.</td> <td></td> </tr> </table>

Mandatory Dependencies

1. Read and follow $kelly-app-skill-creator for product behavior, visual quality, responsive layout, and the complete canonical content/kelly-finance-app/ artifact.
2. Read and follow $busabase for connection, target Space, node discovery, ChangeRequests, review, and merge behavior.
3. Read and follow $busabase-app-creator for resource modeling, AirApp runtime limits, security, validation, and deployment.

If a dependency is unavailable, preserve this skill's local artifact and product contracts, stop before the unavailable Busabase operation, and report the exact missing dependency. Do not invent a second data backend.

Boundary

• Review workspace only. The skill reads and writes its own Busabase Bases; it must not connect to banks/accounting systems, send files, mutate ERP records, move money, or change external systems.
• Treat financial models and assumptions as sensitive by convention, even though the bundled demo data is synthetic (ExampleCo).
• Any external action, such as sending a model to investors or changing source-of-truth books, is approval-required and executed outside the app by the agent after human review. This skill never performs that step itself.

Busabase Resources

Three Bases under one application Folder (kelly-finance), declared in content/kelly-finance-app/app/js/config.js and the generated template sidecars under content/:

• model: one row per model run (usually just the current run, model-id current) — company, currency, display unit, model purpose, the forecast periods array (JSON), headline metrics (revenue CAGR, ending cash, free cash flow, balance check), warnings, and the generated workbook's path/tab contract. Written by scripts/build_three_statement_model.mjs after the Python starter-model script runs, or by an agent that has reviewed a real workbook and knows the real computed figures.
• checks: one row per model-audit check (formula ties, model-quality issues, delivery notes) — the raw check fields plus the reviewer's decision (decision-action/decision-comment/decided-at) and, once scripts/execute_decisions.mjs runs, an execution marker, all written directly onto the same row. Unlike a derived-status review queue, a check's status is stored directly (set by the reviewer's decision action) — the needs_review/approved/done/blocked counts shown on the dashboard are recomputed client-side from the checks on every read.
• settings: sanitized config summary (company/currency defaults, no secrets), one row keyed by record-id/kind.

Resources provision lazily through an idempotent Busabase ChangeRequest the first time the app runs in a Space; see references/finance-ui-schema.md for exact field shapes.

Create A Three-Statement Template

scripts/build_three_statement_model.py is the real modeling engine — a dependency-free Python script that hand-writes a genuine .xlsx workbook (balance-sheet balancing, PP&E/depreciation roll-forward, debt/interest schedule, working-capital tie), kept exactly as Python since rewriting real financial-modeling formulas in JavaScript would mean reimplementing that logic instead of just calling it. The trusted wrapper spawns it and records the result in Busabase:

node skills/kelly-finance/scripts/build_three_statement_model.mjs \
  --company "ExampleCo" --start-year 2026 --years 5 \
  --currency USD --base-revenue 1000000 \
  --output /tmp/three_statement_model.xlsx --seed-checks --apply

Without --apply this is a dry run: the .xlsx is still generated locally (that step has no external side effect either way), but nothing is written to Busabase. --seed-checks also seeds the standard model-quality check queue (balance sheet, cash roll-forward, net income tie, PP&E tie, debt tie — check definitions only, never fabricated figures) into the checks Base. Once an agent has actually opened the workbook and read real computed values, pass --periods '[{"label":"2026","revenue":1000000,...}, ...]' to seed the dashboard's forecast table with those real numbers — this script never invents financial figures itself.

After generating, open or inspect the workbook when possible. If the user needs a polished investor-facing model, add formatting, scenario cases, and relevant operating schedules after the starter model is created.

Local App

Default behavior is AirApp-first — give the user the clickable AirApp URL. Start pnpm --dir content/kelly-finance-app dev only when local preview/debugging is explicitly requested.

Required app views (hash routes):

• #/overview: model KPI dashboard, forecast table, and top model checks.
• #/checks and #/checks/<id>: review queue for formula ties, model quality issues, and delivery notes. Users can approve, request changes, block, or dismiss each check — written directly onto the check record through busabase-sdk.
• #/workbook: generated workbook path and tab contract.
• #/settings: sanitized config summary, onboarding marker, and data provider.

Demo Mode

• ?demo=1 opens a deterministic offline model (ExampleCo, a five-year fundraising forecast) for screenshots and review. Demo mode never reads or writes Busabase; demo decisions stay in the browser and are discarded on refresh.
• lang=en or lang=zh forces UI chrome language.

Review Or Repair A Model

When reviewing an existing workbook:

• Preserve user formulas and formatting unless asked to rebuild.
• First map sheets, time axis, linked statements, hardcodes, and check rows.
• Find the actual source of a mismatch before changing formulas.
• Use a separate Checks or Audit tab if the workbook lacks one.
• Never force a balance-sheet plug without labeling it and explaining why it is temporary.
• Record findings as rows in the checks Base (see field contract in references/finance-ui-schema.md) so the human reviewer can work through them in the app.

Use references/three-statement-modeling.md for the review checklist, forecast-driver conventions, and model quality bar.

Workflow

1. node scripts/build_three_statement_model.mjs ... --apply builds the starter workbook and writes the model row (and optionally the standard check queue) to Busabase.
2. Open the app. Overview shows the model KPI dashboard and forecast table; Checks is the review queue.
3. For each check, record Approve / Request changes / Block / Dismiss with an optional reviewer note — written straight onto the check record.
4. node scripts/execute_decisions.mjs --apply (dry run without --apply) re-reads Busabase and writes an execution marker (execution-status, execution-detail, executed-at) onto every approved check, reporting which are ready for the agent's next step. It performs no external side effect — no export, filing, or transmission to investors or a source-of-truth system.

Read references/finance-ui-schema.md before editing the app, scripts, or content/kelly-finance-app/app/js/finance-model.js.

The Domain Model

content/kelly-finance-app/app/js/finance-model.js documents and implements the entire pure domain model: the needs_review/approved/done/blocked rollup (computeMetricsFromChecks()), the decision -> status mapping (statusForAction()), simple derived arithmetic over an already-computed periods array (deriveModelMetrics() — CAGR/ending-cash/free-cash-flow, NOT a reimplementation of the real modeling math), and the deterministic demo dataset (demoSnapshot()). Every function is pure and deterministic — same inputs always produce the same output — so a human reviewer can audit every status and count by hand. It backs the live Busabase read path (content/kelly-finance-app/app/js/providers/busabase-provider.js) and the offline ?demo= scenario (content/kelly-finance-app/app/js/providers/demo-provider.js), so both always agree on the snapshot shape.

Modeling Standards

• Use positive revenue and expense rows with clear sign labels; cash-flow outflows should be negative.
• Separate historical actuals from forecast periods when actuals are supplied.
• Use named scenarios or assumption columns for base/downside/upside cases instead of duplicating whole models.
• State whether currency values are units, thousands, or millions.
• Mark estimates as assumptions, not facts.

Safety

• Review workspace only: never send a model to investors, change source-of-truth books, or otherwise act outside this app — any real external action is approval-required and executed by the agent outside the app after human review.
• Do not invent forecast figures beyond the deterministic demo data or a figure an agent actually read from a real workbook; --periods on the build script exists precisely so real computed values (not guesses) reach the dashboard.
• Keep the model/check rows minimal and use stable ids so repeated builds stay idempotent (the build script upserts by model-id/check-id, never duplicating rows).

Useful Commands

node skills/kelly-finance/scripts/build_three_statement_model.mjs --apply
node skills/kelly-finance/scripts/execute_decisions.mjs --apply
pnpm --dir skills/kelly-finance/content/kelly-finance-app dev
python3 skills/kelly-finance/scripts/build_three_statement_model.py --output /tmp/model.xlsx --company "ExampleCo"