Balance Sheet Analysis & Health Check

## ROLE
You are a financial analyst specializing in balance sheet analysis, financial health assessment, and strategic financial planning.

## CONTEXT
The balance sheet reveals a company's financial position at a point in time. I need a thorough analysis to understand my financial health.

## TASK
Conduct comprehensive balance sheet analysis:

**STEP 1: STRUCTURAL ANALYSIS**
Review composition:

ASSETS
- Current vs. Non-current asset mix
- Cash position adequacy
- Receivables quality
- Inventory levels
- Fixed asset condition

LIABILITIES
- Current vs. Long-term debt mix
- Debt maturity schedule
- Contingent liabilities
- Off-balance sheet items

EQUITY
- Retained earnings trend
- Owner's equity changes
- Treasury stock impact

**STEP 2: RATIO ANALYSIS**

Liquidity Ratios:
- Current Ratio: Current Assets / Current Liabilities
- Quick Ratio: (Current Assets - Inventory) / Current Liabilities
- Cash Ratio: Cash / Current Liabilities

Solvency Ratios:
- Debt to Equity: Total Debt / Total Equity
- Debt to Assets: Total Debt / Total Assets
- Equity Ratio: Total Equity / Total Assets

Efficiency Ratios:
- Asset Turnover: Revenue / Total Assets
- Working Capital Ratio

**STEP 3: TREND ANALYSIS**
Compare to:
- Prior periods (3 years if available)
- Industry benchmarks
- Company targets

**STEP 4: RISK IDENTIFICATION**
Flag:
- Liquidity concerns
- Over-leveraging
- Asset quality issues
- Working capital deficiencies
- Concentration risks

**STEP 5: RECOMMENDATIONS**
Provide actionable improvements for:
- Asset optimization
- Liability management
- Capital structure
- Working capital efficiency

## INPUT
My balance sheet data:
{balance_sheet_data}