> ## Documentation Index
> Fetch the complete documentation index at: https://docs.secapi.ai/llms.txt
> Use this file to discover all available pages before exploring further.

# Sophisticated investor — Agent Prompt Library

> Forensic accounting and insider surveillance for activist, short-thesis, and prosumer analyst workflows.

<Info>8 ready-to-run prompts live on `api.secapi.ai/mcp` today.</Info>

Forensic accounting and insider surveillance for activist, short-thesis, and prosumer analyst workflows.

<Note>Forensic accounting workflows: footnote forensics, insider/13F divergence, and cash-flow stress.</Note>

Run any prompt by pasting it into Claude Desktop, Claude Code, or Cursor with the SEC API MCP server installed. Or use the CLI:

```bash theme={null}
secapi agents prompts read sophisticated-investor-equity-comp-burn-rate
secapi agents prompts copy sophisticated-investor-equity-comp-burn-rate | pbcopy
```

***

## Headline workflow

### 1. Equity comp burn-rate forensics

*Walk equity comp grants vs cash flow vs shares outstanding to surface dilution-via-comp risk.*

**Category:** Equity comp forensics  ·  **Difficulty:** advanced  ·  **Prompt id:** `sophisticated-investor-equity-comp-burn-rate`

**Prompt**

```
For a high-growth issuer with heavy equity-comp use (e.g., SNOW), pull the latest named-executive comp, the trailing 5 years of cash flow statements (focus on share-based compensation), the income statement (for share-based-comp expense line), and the relevant XBRL fact (ShareBasedCompensation tag). Compute equity-comp burn rate as a fraction of revenue and as shares-issued-as-comp / shares-outstanding. Output a forensic memo.
```

**Expected tool chain**

1. `comp.list` — Named-executive comp baseline
2. `companies.cash_flow_statements` — 5-year share-based comp cash flow line
3. `facts.get` — ShareBasedCompensation XBRL fact
4. `companies.income_statements` — Revenue context for burn rate

**Expected output:** Forensic memo + burn-rate table (% revenue, % shares-out).

***

## All workflows

### 2. Debt covenant headroom check

*Pull debt-covenant footnote + balance sheet to estimate covenant headroom.*

**Category:** Credit forensics  ·  **Difficulty:** advanced  ·  **Prompt id:** `sophisticated-investor-debt-covenant-headroom`

**Prompt**

```
For a leveraged issuer (e.g., HTZ), pull the debt-covenant footnote (intelligence.footnotes topic=debt_covenant), the latest balance sheet (focus on debt + cash), and the latest ratios (leverage, interest coverage). Cross-reference with the MD&A (Item 7) for any covenant-relief or amendment language. Output a covenant headroom estimate (% of trigger) + 3-paragraph risk summary.
```

**Expected tool chain**

1. `intelligence.footnotes` — Debt-covenant footnote text
2. `companies.balance_sheets` — Debt + cash snapshot
3. `companies.ratios` — Leverage + interest coverage
4. `sections.get` — MD\&A covenant amendment language

**Expected output:** Covenant headroom % + 3-paragraph risk summary.

### 3. Stress-test uncertain tax positions

*Surface uncertain tax positions and stress-test against income statement.*

**Category:** Tax forensics  ·  **Difficulty:** advanced  ·  **Prompt id:** `sophisticated-investor-tax-position-stress`

**Prompt**

```
For a multinational (e.g., GOOGL), pull the tax footnote (intelligence.footnotes topic=tax), the deferred-tax-asset XBRL fact, the trailing 3 years of income statement (focus on effective tax rate), and the relevant 10-K MD&A passages. Stress-test scenarios where deferred-tax assets are written down by 25/50/100%. Output a tax forensics memo + scenario impact table.
```

**Expected tool chain**

1. `intelligence.footnotes` — Tax footnote text
2. `facts.get` — DeferredTaxAssetsNet XBRL fact
3. `companies.income_statements` — Effective-tax-rate trajectory
4. `sections.get` — MD\&A tax discussion

**Expected output:** Tax forensics memo + 25/50/100% write-down scenario table.

### 4. Revenue-recognition forensics on growth narratives

*Compare deferred revenue + revenue footnote + income statement for revenue-recognition aggression.*

**Category:** Revenue forensics  ·  **Difficulty:** advanced  ·  **Prompt id:** `sophisticated-investor-revenue-recognition-forensics`

**Prompt**

```
For a high-growth SaaS issuer (e.g., NOW), pull the revenue-recognition footnote (intelligence.footnotes topic=revenue), the deferred-revenue XBRL fact across 5 years, the trailing 5-year income statement, and the MD&A passages. Surface any divergence between billings growth, deferred revenue, and recognized revenue. Output a forensic memo with a billings-vs-revenue ratio table.
```

**Expected tool chain**

1. `intelligence.footnotes` — Revenue-recognition footnote text
2. `facts.get` — DeferredRevenue XBRL fact 5-year
3. `companies.income_statements` — 5-year revenue trajectory
4. `sections.get` — MD\&A revenue discussion

**Expected output:** Revenue forensic memo + billings-vs-revenue ratio table.

### 5. Spot smart-money divergence for thesis validation

*Surface 13F filers diverging on a name and cross-reference with insider trades + comp.*

**Category:** Smart-money signals  ·  **Difficulty:** advanced  ·  **Prompt id:** `sophisticated-investor-13f-divergence-thesis`

**Prompt**

```
For a contested name (e.g., GME), pull the latest 13F snapshot for the top 20 institutional holders, compare quarter-over-quarter, identify the 5 holders making the largest position increases AND the 5 making the largest decreases, then pull insider Form 4 history and comp comparison. Output a divergence memo for short/long thesis validation.
```

**Expected tool chain**

1. `owners.get_13f` — Top-20 institutional snapshot
2. `owners.compare_13f` — Q-over-Q rotation
3. `insiders.list` — Insider Form 4 history
4. `comp.compare` — Comp comparison for executive alignment

**Expected output:** Divergence memo + long/short thesis validation table.

### 6. Sweep small-cap watchlist for going-concern language

*Find substantial-doubt and going-concern language across small caps and estimate runway.*

**Category:** Solvency forensics  ·  **Difficulty:** intermediate  ·  **Prompt id:** `sophisticated-investor-going-concern-sweep`

**Prompt**

```
For a watchlist of 100 US micro-caps, search 10-K and 10-Q filings for 'going concern' or 'substantial doubt' language. For each match, pull Item 9A (Controls), the latest balance sheet, and the cash flow statement to estimate runway. Output a runway-ranked alert table with one-line risk summary per name.
```

**Expected tool chain**

1. `sections.search` — Going-concern keyword sweep
2. `sections.get` — Item 9A internal-controls text
3. `companies.balance_sheets` — Latest balance sheet for runway
4. `companies.cash_flow_statements` — Burn-rate context

**Expected output:** Runway-ranked alert table + 1-line risk summary per name.

### 7. Lease-obligation off-balance-sheet forensics

*Walk lease footnote + balance sheet + XBRL lease tags to estimate true leverage.*

**Category:** Off-balance-sheet  ·  **Difficulty:** advanced  ·  **Prompt id:** `sophisticated-investor-lease-obligations-forensics`

**Prompt**

```
For a lease-heavy retailer (e.g., M), pull the lease footnote (intelligence.footnotes topic=lease), the operating-lease-liability XBRL fact, the latest balance sheet, and the cash flow statement. Compute adjusted leverage including capitalized operating leases at 8x rent. Output a lease-adjusted leverage memo + comparison table vs reported leverage.
```

**Expected tool chain**

1. `intelligence.footnotes` — Lease footnote text
2. `facts.get` — OperatingLeaseLiability XBRL fact
3. `companies.balance_sheets` — Reported balance sheet
4. `companies.cash_flow_statements` — Lease cash flows

**Expected output:** Lease-adjusted leverage memo + reported-vs-adjusted comparison table.

### 8. Segment-disclosure forensics on diversified issuers

*Surface segment-aggregation choices and compare to peer disclosure granularity.*

**Category:** Segment forensics  ·  **Difficulty:** advanced  ·  **Prompt id:** `sophisticated-investor-segment-aggregation-forensics`

**Prompt**

```
For a diversified issuer (e.g., GE), pull the segment-disclosure footnote and segment income statement. Compare segment count and revenue concentration to factor-similar peers. Identify any segment that contributes more than 50% of revenue but less than 30% of segment-level disclosure. Output a segment-aggregation forensic memo.
```

**Expected tool chain**

1. `intelligence.footnotes` — Segment-disclosure footnote
2. `companies.income_statements` — Segmented income
3. `sections.get` — Item 8 financial-statement segment narrative
4. `factors.related_stocks` — Peer-set comparison

**Expected output:** Segment-aggregation forensic memo + peer disclosure granularity comparison.

***

## See also

* [Agent prompt library index](/agents/prompt-library)
* [Install MCP for Claude Desktop / Claude Code / Cursor](/mcp-install)
* [Agent operating layer](/agent-operating-layer)
* [SEC API CLI workflows](/javascript-sdk)