US stock valuation model skill (English-first + 中文) based on financial report data. Use when you need to apply explicit rules: ROE > 15% for 3+ years, debt ratio < 50%, free cash flow > 80% of net income, moat assessment (brand/network effect/cost advantage), then output investment rating (A/B/C/D) with reasons.

基于财务报告数据的美股估值模型技能（英文优先+中文），适用于需要应用明确规则的场景：连续三年以上ROE大于15%、负债率低于50%、自由现金流超过净利润的80%、护城河评估（品牌效应、网络效应、成本优势），然后输出投资评级（A/B/C/D）及理由