These prompts help working accountants draft financial statement narratives fast. Copy a prompt, fill in your numbers, and get publication-ready commentary you can refine in minutes.
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Management Discussion & Analysis Sections
You are writing the revenue analysis section of an MD&A for a public company’s quarterly filing.
Company: {company_name} Quarter: {quarter_year} Current revenue: {current_revenue} Prior year revenue: {prior_year_revenue} Key revenue drivers: {three_main_drivers} Major headwinds: {two_challenges} Segment breakdown: {segment_performance_summary} Management tone: {optimistic / cautious / neutral}
Write a 400-500 word revenue analysis that opens with the headline variance, explains the primary drivers in order of financial impact, addresses headwinds honestly but constructively, and closes with forward-looking context. Use specific percentages and dollar amounts. Structure with clear topic sentences for each paragraph.
When to use it: Thursday afternoon before your 10-Q filing deadline when you need the revenue section drafted.
Pro tip: If your revenue declined, lead with the absolute dollar impact before the percentage to soften the visual impact.
You are drafting the expenses and margin analysis for a manufacturing company’s annual MD&A section.
Company: {company_name} Gross margin current: {current_gross_margin} Gross margin prior: {prior_gross_margin} Operating margin current: {current_operating_margin} Operating margin prior: {prior_operating_margin} Key cost pressures: {three_cost_issues} Efficiency gains: {two_improvements} One-time items: {unusual_expenses_or_credits}
Write a 350-400 word expense analysis focusing on margin progression. Start with gross margin drivers, move to operating leverage factors, and address one-time items separately. Use basis points for margin changes. End with operational efficiency outlook.
When to use it: When your margins moved significantly and you need to explain the story behind the numbers.
Pro tip: Always convert margin changes to basis points (150 basis points sounds better than 1.5 percentage points).
You are writing the cash flow commentary for a SaaS company’s quarterly MD&A filing.
Company: {company_name} Operating cash flow current: {current_ocf} Operating cash flow prior: {prior_ocf} Free cash flow: {free_cash_flow} Working capital impact: {working_capital_change} Capex variance: {capex_explanation} Customer payment timing: {collection_changes} Cash position: {ending_cash_balance}
Write a 300-350 word cash flow analysis that distinguishes between operational performance and timing effects. Address working capital changes specifically. Include a brief liquidity assessment. Use clear cause-and-effect language linking business activities to cash generation.
When to use it: When your cash flow doesn’t match your earnings story and investors need the bridge explained.
Pro tip: Separate timing differences from operational changes in distinct sentences to avoid confusion.
You are creating the segment performance section for a diversified company’s MD&A.
Company: {company_name} Primary segment: {segment_1_name} - Revenue: {seg1_revenue}, Margin: {seg1_margin} Secondary segment: {segment_2_name} - Revenue: {seg2_revenue}, Margin: {seg2_margin} Tertiary segment: {segment_3_name} - Revenue: {seg3_revenue}, Margin: {seg3_margin} Best performing segment: {winning_segment} Challenged segment: {struggling_segment} Cross-segment impacts: {synergies_or_conflicts}
Write a 450-500 word segment analysis that addresses each business unit’s performance in order of revenue size. Highlight the strategic narrative connecting segment results to overall company direction. Include margin analysis for each segment and explain any inter-segment effects.
When to use it: When you have multiple business lines and need to tell a coherent story across segments.
Pro tip: Use consistent metrics across segments but acknowledge where business models make direct comparisons inappropriate.
You are writing the outlook and guidance section for a quarterly MD&A filing.
Company: {company_name} Current guidance: {existing_guidance} Guidance change: {raise / lower / maintain} Key assumptions: {three_planning_assumptions} Risk factors: {two_main_risks} Market conditions: {industry_outlook} Management confidence: {high / moderate / cautious} Next milestone: {upcoming_catalyst}
Write a 250-300 word forward-looking section that updates guidance clearly, explains the key assumptions behind projections, and acknowledges risks without undermining confidence. Include safe harbor language naturally. Close with the next meaningful business milestone.
When to use it: Earnings call prep when you need guidance commentary that lawyers and investors both understand.
Pro tip: Put your guidance change in the first sentence to avoid burying the lead in forward-looking disclaimers.
Variance Explanation Memos
You are explaining a significant budget variance to the CFO for their board presentation.
Line item: {expense_or_revenue_category} Budget amount: {budgeted_amount} Actual amount: {actual_amount} Variance: {dollar_variance} ({percentage_variance}%) Primary cause: {main_driver} Secondary factors: {two_contributing_factors} Controllability: {within_control / external_factors / mixed} Corrective action: {planned_response}
Write a 200-250 word variance explanation memo that quantifies the impact, identifies root causes without blame, and proposes specific corrective actions. Use bullet points for multiple contributing factors. Include timeline for resolution where applicable.
When to use it: Monday morning when the CFO needs to explain last month’s numbers to the board Thursday.
Pro tip: If the variance is unfavorable, lead with the corrective action timeline before diving into causes.
You are drafting a quarterly variance report for department heads explaining budget performance.
Department: {department_name} Budget period: {quarter_year} Total budget: {department_budget} Actual spend: {actual_spend} Largest variance: {biggest_line_item_variance} Timing differences: {items_that_will_reverse} Permanent changes: {structural_variances} Department head: {manager_name}
Write a 300-350 word department variance summary that separates timing issues from operational changes. Address the largest variance first, then group smaller items by category. End with recommended actions for next quarter. Use constructive language focused on business impact.
When to use it: After month-end close when department managers need their variance explanations for budget review meetings.
Pro tip: Group small variances under “Other operating items” to keep focus on material changes.
You are explaining an inventory variance for a manufacturing company’s month-end package.
Product line: {product_category} Standard cost: {standard_cost_per_unit} Actual cost: {actual_cost_per_unit} Volume variance: {volume_impact} Price variance: {material_price_impact} Efficiency variance: {labor_efficiency_impact} Overhead absorption: {overhead_variance} Month: {reporting_month}
Write a 250-300 word inventory variance analysis that breaks down price, volume, and efficiency components. Explain whether variances are likely to continue or reverse. Include operational context for manufacturing performance. Use standard cost accounting terminology.
When to use it: Month-end when your inventory rollforward doesn’t tie and operations needs to understand the drivers.
Pro tip: Address volume variances first since they’re usually the largest and easiest to verify with production records.
You are creating a revenue variance explanation for a subscription business’s monthly reporting.
Product: {subscription_product} Budgeted MRR: {budgeted_monthly_recurring_revenue} Actual MRR: {actual_monthly_recurring_revenue} New customer additions: {new_customers} Churn impact: {lost_customers} Upsell/downsell: {expansion_revenue_change} Pricing changes: {price_increase_impact} Seasonality: {seasonal_factors}
Write a 200-250 word MRR variance analysis that walks through the customer lifecycle components. Start with customer count changes, then address pricing and expansion effects. Include metrics like ARPU and churn rate changes. Focus on operational drivers behind the numbers.
When to use it: Monthly SaaS reporting when your revenue doesn’t match the sales team’s projections.
Pro tip: Convert dollar variances to customer equivalents to help non-finance teams understand the business impact.
You are explaining a cash variance for the weekly cash flow forecast update.
Forecast date: {original_forecast_date} Projected cash: {forecasted_cash_balance} Actual cash: {actual_cash_balance} Variance: {cash_variance} Largest timing difference: {biggest_timing_issue} Collection changes: {ar_collection_variance} Payment timing: {ap_payment_variance} Unexpected items: {unplanned_cash_flows}
Write a 150-200 word cash variance memo for the weekly treasury report. Address timing differences separately from operational changes. Highlight any covenant or liquidity implications. Include impact on next week’s forecast. Use clear cause-and-effect language.
When to use it: Friday afternoon when your cash position doesn’t match Tuesday’s forecast and the CFO needs an update.
Pro tip: Distinguish between “delayed” items and “missed” items to set proper expectations for forecast accuracy.
Executive Summary Narratives
You are writing the executive summary for a quarterly earnings release.
Company: {company_name} Quarter: {quarter_year} Revenue: {quarterly_revenue} ({revenue_growth}% growth) Net income: {net_income} ({earnings_growth}% growth) EPS: {earnings_per_share} Key achievement: {biggest_quarterly_win} Major challenge: {primary_headwind} CEO name: {ceo_name}
Write a 150-200 word executive summary that opens with headline financial results, highlights the quarter’s key achievement, acknowledges the main challenge constructively, and closes with a forward-looking statement. Include a quotable CEO comment. Use active voice and specific metrics.
When to use it: Earnings release prep when you need the opening section that journalists will quote.
Pro tip: Put your best metric first (revenue if growing, margins if revenue is flat, cash if both are challenged).
You are drafting the business highlights section for an annual report executive summary.
Company: {company_name} Fiscal year: {year} Strategic priority: {main_strategic_focus} Operational milestone: {key_operational_achievement} Financial milestone: {key_financial_achievement} Market position: {competitive_position_change} Customer metric: {customer_satisfaction_or_growth} Employee metric: {workforce_or_culture_highlight}
Write a 300-350 word business highlights summary that balances financial and operational achievements. Structure around strategic priorities rather than functional areas. Include forward momentum indicators. Use language that works for both investors and employees.
When to use it: Annual report season when you need the “year in review” section that summarizes business progress.
Pro tip: Lead each paragraph with the business impact, then support with the specific metric or achievement.
You are creating the investment thesis summary for a quarterly investor presentation.
Company: {company_name} Market opportunity: {total_addressable_market} Competitive advantage: {primary_differentiator} Growth driver: {main_growth_engine} Margin story: {profitability_trajectory} Capital efficiency: {roic_or_cash_generation} Management focus: {strategic_priority} Risk factor: {key_investment_risk}
Write a 250-300 word investment thesis that connects operational performance to shareholder value creation. Address the market opportunity, competitive positioning, and financial algorithm. Include one key risk and how management is addressing it. Use investor-friendly language.
When to use it: Quarterly earnings prep when you need talking points that explain why someone should own your stock.
Pro tip: Connect each operational metric to a financial outcome investors can model.
You are writing the quarterly business update for a private company’s lender reporting package.
Company: {company_name} Quarter: {reporting_quarter} Revenue performance: {revenue_vs_plan} Profitability: {ebitda_performance} Working capital: {working_capital_trend} Capital expenditures: {capex_vs_budget} Debt service coverage: {dscr_ratio} Business development: {new_customer_or_product_wins} Management concern: {operational_challenge}
Write a 200-250 word business update that reassures lenders about credit quality while honestly addressing challenges. Lead with covenant compliance, highlight business momentum, and explain any concerning trends. Use conservative language that builds credibility.
When to use it: Quarterly covenant reporting when your banker needs context around the financial statements.
Pro tip: Address covenant ratios explicitly even if you’re comfortably in compliance to demonstrate awareness.
You are drafting the CEO message section for a quarterly report to the board of directors.
Company: {company_name} CEO: {ceo_name} Quarter: {quarter_year} Strategic progress: {strategic_initiative_update} Operational performance: {operational_metric_summary} Team changes: {leadership_or_organizational_updates} Market conditions: {industry_environment_assessment} Board focus area: {topic_needing_board_attention} Next quarter priority: {upcoming_quarter_focus}
Write a 350-400 word CEO message that updates the board on strategic progress, operational performance, and key decisions. Address the specific area where board guidance is needed. Include market context and forward priorities. Use confident but measured tone appropriate for fiduciary oversight.
When to use it: Board package preparation when you need the CEO’s narrative section that frames the quarter’s financial results.
Pro tip: End with a specific question or decision point where you want board input to drive engagement.
Footnote Explanations
You are writing the revenue recognition footnote for a software company’s quarterly filing.
Company: {company_name} Revenue types: {subscription_revenue}, {professional_services}, {license_revenue} Recognition timing: {when_revenue_recognized} Contract modifications: {change_in_contract_terms} Deferred revenue: {deferred_revenue_balance} Performance obligations: {unfulfilled_obligations} Significant estimates: {key_judgment_areas}
Write a 300-350 word revenue recognition footnote that explains the company’s policy clearly, addresses significant judgments, and quantifies deferred revenue and remaining performance obligations. Use plain language while maintaining technical accuracy. Include contract modification impacts.
When to use it: 10-Q preparation when auditors need the revenue footnote to explain your recognition policies.
Pro tip: Use examples of typical transactions to illustrate policy application rather than just stating accounting rules.
You are drafting the debt footnote for a manufacturing company’s annual report.
Company: {company_name} Credit facility: {revolving_credit_amount} Term loans: {term_loan_details} Interest rates: {current_interest_rates} Covenants: {key_financial_covenants} Compliance status: {covenant_compliance_levels} Maturity dates: {debt_maturity_schedule} Guarantees: {guarantee_arrangements}
Write a 250-300 word debt footnote that details borrowing arrangements, covenant requirements, and compliance status. Include maturity schedule and interest rate terms. Address any guarantee or cross-default provisions. Use tabular format for complex rate structures.
When to use it: Year-end reporting when you need comprehensive debt disclosure for the 10-K filing.
Pro tip: Present covenant calculations explicitly to demonstrate compliance rather than just stating you’re in compliance.
You are creating the stock compensation footnote for a growth company’s quarterly filing.
Company: {company_name} Compensation expense: {quarterly_stock_comp_expense} Grants this quarter: {new_option_or_rsu_grants} Vesting schedules: {typical_vesting_terms} Valuation methodology: {black_scholes_or_other_model} Key assumptions: {volatility_risk_free_rate_etc} Unvested awards: {outstanding_unvested_awards}
Write a 200-250 word stock compensation footnote that explains expense recognition, grant activity, and valuation assumptions. Include table of option activity. Address any modifications or accelerated vesting. Use accessible language for complex valuation concepts.
When to use it: Quarterly filings when stock compensation expense is material and needs detailed explanation.
Pro tip: Explain volatility assumptions in business terms (peer comparison, historical patterns) not just mathematical formulas.
You are writing the acquisition footnote for a company’s quarterly report following a business combination.
Company acquired: {target_company_name} Acquisition date: {closing_date} Purchase price: {total_consideration} Cash paid: {cash_portion} Stock issued: {equity_consideration} Assets acquired: {major_asset_categories} Goodwill: {goodwill_amount} Pro forma impact: {revenue_and_earnings_impact}
Write a 300-350 word acquisition footnote that explains the transaction structure, purchase price allocation, and pro forma financial impact. Include goodwill calculation rationale. Address any contingent consideration or earnout provisions. Provide pro forma revenue and earnings impact.
When to use it: Quarter of acquisition closing when you need comprehensive business combination disclosure.
Pro tip: Explain goodwill composition (workforce, customer relationships, synergies) to justify the premium paid.
You are drafting the subsequent events footnote for a quarterly filing.
Company: {company_name} Filing date: {10_q_filing_date} Subsequent event: {event_description} Financial impact: {quantified_impact} Timing: {when_event_occurred} Related party: {if_related_party_involved} Disclosure vs recognition: {why_disclosed_not_recorded} Management assessment: {significance_evaluation}
Write a 150-200 word subsequent events footnote that describes the event clearly, quantifies financial impact, and explains why the event was disclosed but not recognized in the financial statements. Address materiality assessment. Use clear timeline language.
When to use it: Filing deadline when something significant happened after quarter-end but before filing.
Pro tip: Explicitly state why the event doesn’t require financial statement adjustment to preempt auditor questions.
Earnings Call Commentary
You are preparing talking points for the CEO’s opening remarks on a quarterly earnings call.
Company: {company_name} CEO: {ceo_name} Quarter: {quarter_year} Key metric beat: {metric_that_exceeded_expectations} Key metric miss: {metric_that_disappointed} Strategic milestone: {operational_achievement} Guidance update: {raised_maintained_lowered} Industry context: {market_conditions_summary} Next catalyst: {upcoming_business_driver}
Write 400-450 word CEO opening remarks that acknowledge results honestly, highlight strategic progress, provide industry context, and set up forward guidance discussion. Address the metric miss constructively. Include transition to CFO for detailed financials. Use confident, accessible language.
When to use it: Earnings call prep when the CEO needs structured remarks that flow into Q&A naturally.
Pro tip: Address disappointing metrics early and briefly, then spend more time on positive momentum and outlook.
You are creating CFO talking points for the financial review section of an earnings call.
Company: {company_name} CFO: {cfo_name} Revenue variance: {revenue_performance_vs_guidance} Margin performance: {gross_and_operating_margin_trends} Expense highlights: {key_opex_items} Cash generation: {operating_cash_flow_performance} Balance sheet: {key_balance_sheet_changes} Guidance: {updated_guidance_metrics}
Write 350-400 word CFO remarks that walk through financial performance systematically, explain key variances from guidance, and provide updated outlook. Include specific metrics and percentages. Address working capital and cash flow explicitly. End with guidance framework.
When to use it: Earnings call preparation when the CFO needs structured financial commentary before Q&A.
Pro tip: Use consistent sequencing (revenue, margins, expenses, cash, guidance) so analysts can follow their models.
You are drafting Q&A preparation notes for common analyst questions about margin pressure.
Company: {company_name} Margin pressure: {cost_inflation_or_competitive_pressure} Mitigation actions: {pricing_efficiency_or_mix_initiatives} Timeline: {when_actions_take_effect} Quantified impact: {expected_margin_recovery_amount} Competitive context: {industry_wide_vs_company_specific} Management confidence: {high_medium_low}
Write 250-300 word talking points for margin pressure questions that acknowledge the challenge, detail specific mitigation actions, provide realistic timelines, and quantify expected improvement. Address competitive dynamics. Include fallback position if actions don’t work as planned.
When to use it: Earnings call prep when you know analysts will ask about margin compression and need clear responses.
Pro tip: Give specific examples of mitigation actions rather than generic statements about “operational efficiency.”
You are preparing guidance discussion points for an earnings call when raising full-year outlook.
Company: {company_name} Previous guidance: {old_revenue_and_earnings_ranges} New guidance: {updated_revenue_and_earnings_ranges} Key assumptions: {three_factors_supporting_raise} Risk factors: {two_things_that_could_impact_guidance} Confidence level: {high_moderate_cautious} Quarterly progression: {expected_q3_q4_trends}
Write 200-250 word guidance discussion that explains the raise rationale, details key assumptions, acknowledges risks, and provides quarterly color. Include bridge from current performance to full-year outlook. Use specific ranges and percentages. Address seasonality or other timing factors.
When to use it: Earnings call when you’re raising guidance and need to explain the confidence behind higher numbers.
Pro tip: Explain what has to go right and wrong for guidance to be at the high or low end of the range.
You are creating response framework for questions about competitive positioning during an earnings call.
Company: {company_name} Market position: {market_share_or_ranking} Key differentiator: {competitive_advantage} Competitive pressure: {pricing_or_feature_competition} Win rate: {sales_success_metrics} Customer feedback: {satisfaction_or_retention_data} Investment priorities: {rd_or_sales_focus_areas}
Write 200-250 word talking points for competitive questions that reinforce differentiation, acknowledge market realities, and highlight customer validation. Include specific metrics where helpful. Address investment priorities that maintain competitive position. Use confident but realistic tone.
When to use it: Earnings call prep when analysts typically ask about competitive dynamics in your industry.
Pro tip: Use customer wins or renewals as proof points rather than just claiming superior products or service.