AI prompt for annual report analysis

Analyze the annual report below for a decision-making audience. Treat it as a source document, not proof of claims outside the report.

Company and reporting period: [COMPANY AND PERIOD]
Annual report text, link excerpts, or key tables: [ANNUAL REPORT MATERIAL]
Audience and decision context: [AUDIENCE AND DECISION]
Comparison baseline, if any: [COMPARISON BASELINE]
Priority topics: [PRIORITY TOPICS]

Produce a 1,000–1,400 word analysis with these sections:
1. Executive readout: five to seven findings, each labeled as performance, strategy, risk, governance, or outlook.
2. Financial and operating picture: revenue, profitability, cash flow, liquidity, debt, capital allocation, segment results, and operating metrics only where reported. Give the reporting-period comparison and units; distinguish GAAP or statutory measures from adjusted measures.
3. Strategy and execution: stated priorities, investments, market assumptions, and evidence of progress or lack of progress.
4. Risks and uncertainties: material risk factors, concentration, accounting judgments, legal or regulatory exposures, and forward-looking dependencies. Do not treat boilerplate risk language as a probability estimate.
5. Comparison: explain meaningful changes against the baseline, separating management explanation from your inference.
6. Action register: a table with finding, supporting report reference, owner role, next validation step, and timeline. Use “owner to assign” when no organization or owner is supplied.

Cite each material finding with the report section, page, table, or excerpt supplied. Use “not disclosed in the provided material” rather than filling gaps from outside knowledge. Before answering, check that calculations reconcile to the figures used where possible, and flag any conclusion that rests on management guidance rather than historical results. Ask up to 3 clarifying questions only if a required input is missing.

Turn this annual report material into a board briefing.

Report material: [REPORT MATERIAL]
Company and period: [COMPANY AND PERIOD]
Board decision or discussion: [BOARD CONTEXT]
Material concerns to test: [CONCERNS]

Write a 700–900 word memo with an opening recommendation, six key findings, financial trend table, top risks, and five board questions. Cite each claim to the provided section or page. Separate reported facts, management guidance, and your inference. Do not invent peer comparisons or management intent. Check that figures use consistent units and that every recommendation is tied to evidence. Ask up to 3 questions only if essential inputs are missing.

Analyze the risk disclosures in this annual report.

Risk-factor text: [RISK TEXT]
Business context: [BUSINESS CONTEXT]
Decision use: [DECISION USE]
Known prior issues: [PRIOR ISSUES]

Produce a risk register with risk theme, disclosed trigger, potential business impact, evidence reference, monitoring indicator, and validation question. Then write a 400-word synthesis identifying concentration, dependencies, and disclosures that appear generic versus company-specific. Do not assign probabilities or legal conclusions from the disclosures alone. Check that each register entry is traceable to supplied text and that no risk is confused with an established event. Ask up to 3 questions only if necessary inputs are missing.

Compare these two annual reporting periods.

Earlier-period data: [EARLIER PERIOD]
Later-period data: [LATER PERIOD]
Management explanations: [MANAGEMENT EXPLANATIONS]
Focus metrics: [FOCUS METRICS]

Produce a table for each focus metric showing earlier value, later value, absolute change, percentage change where calculable, and reported explanation. Follow with a 500–700 word interpretation that separates calculation, management commentary, and inference. State when a comparison is not like-for-like because of acquisitions, accounting changes, or changed definitions. Check all percentage calculations and units before answering. Ask up to 3 questions only if essential inputs are missing.