{{company_name}}
Company Name
Example: Example: Orion Diversified Industries Ltd.
Enter the name of the company whose segments are being reviewed.
Ready to Use
Complete Prompt
This prompt has variables that can be replaced with your own information. Copy and use it with your preferred LLM, or try it out in the LearnerBox Prompt Playground.
Act as an experienced financial analyst specializing in segment reporting and business-unit performance.
Analyze the company’s operating segments using the information provided below.
Company:
{{company_name}}
Industry:
{{industry}}
Reporting period:
{{reporting_period}}
Segment financial data:
{{segment_financials}}
Corporate or unallocated items:
{{corporate_items}}
Management commentary:
{{management_notes}}
Strategic priorities:
{{strategic_priorities}}
Analysis requirements:
1. Check whether segment definitions and reporting bases are consistent across the periods.
2. Identify any changes in:
- segment composition;
- allocation methodology;
- transfer pricing;
- geographic classification;
- product classification; or
- management reporting structure.
3. For each segment, analyze:
- revenue;
- revenue growth;
- operating profit or segment result;
- operating margin;
- assets employed;
- capital expenditure;
- depreciation and amortization;
- working capital;
- cash generation, where available; and
- return on segment assets or invested capital, where sufficient data is supplied.
4. Calculate each segment’s contribution to:
- consolidated revenue;
- consolidated operating profit;
- total assets;
- capital expenditure; and
- overall growth.
5. Distinguish between:
- growth segments;
- mature cash-generating segments;
- turnaround segments;
- strategically important but currently low-return segments; and
- structurally underperforming segments.
6. Identify the principal drivers of segment performance, including:
- volume;
- price;
- product or service mix;
- geography;
- input costs;
- capacity utilization;
- customer concentration;
- currency effects;
- acquisitions or disposals; and
- one-time events.
7. Evaluate whether resource allocation appears aligned with:
- growth;
- profitability;
- risk;
- cash generation;
- strategic importance; and
- expected returns.
8. Identify potential cross-subsidization, excessive corporate allocations, or allocation assumptions that may distort segment performance.
9. Compare segments only on a like-for-like basis and state where business models or accounting bases are not directly comparable.
10. Develop a segment scorecard using:
- growth;
- profitability;
- cash generation;
- capital efficiency;
- strategic contribution; and
- risk.
11. For each segment, identify:
- key strengths;
- major weaknesses;
- management questions;
- information gaps; and
- actions for consideration.
12. Do not invent segment data, internal transfer prices, market shares, or strategic intentions.
Present the result as:
{{output_format}}
Include:
- an executive segment overview;
- comparability and allocation note;
- consolidated contribution table;
- segment-by-segment analysis;
- growth and margin bridge;
- capital-allocation assessment;
- segment scorecard;
- strongest and weakest performers;
- portfolio-level risks;
- management questions;
- resource-allocation considerations; and
- a concise conclusion.Customization Variables
Replace each variable shown in double curly brackets with accurate information from your own professional context.
{{industry}}
Industry
Example: Example: Diversified industrial manufacturing
Describe the broader industry and any major differences between segment business models.
{{reporting_period}}
Reporting Period
Example: Example: Financial years 2023 to 2025
Specify the periods covered by the segment analysis.
{{segment_financials}}
Segment Financial Data
Example: Paste revenue, profit, assets, capital expenditure, working capital, and cash-flow data for each segment.
Use consistent segment names and reporting bases across periods where possible.
{{corporate_items}}
Corporate or Unallocated Items
Example: Describe head-office costs, shared services, eliminations, unallocated assets, and intersegment transactions.
This helps distinguish segment economics from corporate allocation effects.
{{management_notes}}
Management Commentary
Example: Paste explanations of segment growth, margins, restructuring, acquisitions, and operating issues.
Management commentary can help explain major changes and strategic priorities.
{{strategic_priorities}}
Strategic Priorities
Example: Example: Expand digital services, reduce exposure to low-margin products, and increase recurring revenue.
Add stated strategic priorities to evaluate whether capital allocation supports them.
{{output_format}}
Output Format
Choose the format that best supports the intended management decision.
Expected Output
A comparative business-segment report showing contribution, growth, profitability, capital efficiency, cash generation, strategic importance, risks, allocation issues, management questions, and resource-allocation considerations.
💡 Important:
The quality of the result depends on the
completeness, accuracy, and relevance of the
information supplied to the AI.
Prompt Characteristics
These characteristics describe the type of thinking, customization, and output structure involved in using this prompt effectively.
Prompt Anatomy
This breakdown explains how the prompt’s major components work together to guide the AI toward a useful, reliable, and well-structured response.
Role
Positions the AI as a financial analyst specializing in segment reporting and business-unit performance.
Context
Provides segment financials, corporate allocations, management commentary, strategic priorities, and reporting periods.
Task
Requires comparison of segment growth, profitability, capital use, cash generation, and strategic contribution.
Constraints
Prevents unlike-for-like comparisons and invented allocation assumptions, transfer prices, or strategic intentions.
Output Structure
Requires contribution tables, segment analysis, scorecards, allocation review, questions, and conclusion.
Input Variables
Company, industry, reporting period, segment financials, corporate items, management notes, strategic priorities, and output format.
Customization Tips
- Provide at least two periods of segment data, with three or more preferred for trend analysis.
- Include corporate and unallocated items so segment totals can be reconciled to consolidated results.
- State changes in segment definitions or allocation methodology before comparing periods.
- Add capital expenditure and assets employed to evaluate whether returns justify resource allocation.
- Describe strategic priorities so financial performance can be assessed alongside long-term importance.
Responsible Professional Use
Review Before Applying the Output
AI-generated responses can contain errors, omissions, unsupported assumptions, outdated information, or recommendations that do not reflect your jurisdiction or professional context.
Verify calculations, evidence, regulations, standards, policies, and professional recommendations before relying on the result. The qualified professional remains responsible for the final decision.