README.md

metadata

language:
  - en
license: apache-2.0
tags:
  - financial-analysis
  - transformer
  - classification
  - finbert
  - financial-statements
base_model: yiyanghkust/finbert-pretrain
model-index:
  - name: tiger-transformer
    results: []

Tiger Transformer (Standardizing Financial Statements)

This model is a fine-tuned version of yiyanghkust/finbert-pretrain designed to standardize financial statement line items from Balance Sheets and Income Statements into a unified schema.

Full Source Code & Training Data: GitHub - Ruinius/tiger-transformer

Model Description

The Tiger Transformer serves as a specialized classification engine for financial analysis AI agents. It addresses the inconsistency found in broad-purpose LLMs when mapping diverse, raw line items (e.g., "Cash & Equivalents", "Cash and due from banks") to standardized accounting categories.

Key Features:

• Context-Aware Classification: Unlike simple keyword matching, this model uses a context window of 2 lines before and 2 lines after the target line to refine predictions.
• Architecture: Fine-tuned BertForSequenceClassification using the FinBERT base.
• Quantization Support: A quantized version (pytorch_model_quantized.pt) is available for low-latency CPU inference.

Intended Uses & Limitations

Intended Use

Standardizing raw line items extracted from 10-K, 10-Q, and other financial reports into a consistent format for downstream financial modeling (DCF, ROIC analysis, etc.).

Training Data Strategy

The model was trained on a painstakingly curated dataset of manually cleaned financial statement labels. To maximize performance on a niche dataset, the model utilizes all available high-quality labels for training, with validation performed iteratively against new unseen batches.

Performance

• Accuracy: 90-95% on modern financial reports.
• Robustness: High accuracy on critical fields (Subtotals and Totals), which are essential for structural validation.
• Limitations: Accuracy may decrease for companies in highly specialized industries or niche regions with non-standard terminology not present in the training set.

Training Procedure

Input Format

The model expects input strings formatted with surrounding context: [PREV_2] [PREV_1] [SECTION] [RAW_NAME] [NEXT_1] [NEXT_2]

• [SECTION]: Balance Sheet or Income Statement.
• [RAW_NAME]: The line item name to be classified.
• [PREV/NEXT]: Surrounding line items providing structural context.

Hyperparameters

• Base Model: FinBERT
• Quantization: Dynamic quantization (int8) applied to Linear layers for optimized CPU performance.

Usage

from transformers import AutoTokenizer, AutoModelForSequenceClassification
import torch

# Load model and tokenizer
tokenizer = AutoTokenizer.from_pretrained("Ruinius/tiger-transformer")
model = AutoModelForSequenceClassification.from_pretrained("Ruinius/tiger-transformer")

# Example input with context
text = "Cash and Short-term Investments [SEP] Cash and Equivalents [SEP] Balance Sheet [SEP] Accounts Receivable [SEP] Inventory [SEP] Prepaid Expenses"
inputs = tokenizer(text, return_tensors="pt")

with torch.no_grad():
    logits = model(**inputs).logits
    predicted_class_id = logits.argmax().item()

# Map ID back to label using model.config.id2label

Acknowledgments & Licensing

This project is a fine-tuned version of the FinBERT-Pretrain model developed by Yang et al. (HKUST). Licensed under the Apache License 2.0. Same as the base FinBERT model.