Financial report generation is a complex task that requires gathering and reasoning over multi-source information. Recent advances in Large Language Models have made them a promising solution for automating this process. However, the reasoning paths in traditional Chain-of-Thought paradigms are inherently constrained by predefined, static computational topologies, rendering them ill-equipped to handle the dynamic uncertainties of real-world financial environments. To tackle this challenge, we propose Cogito, a cognitively grounded agentic framework for professional financial report generation. At its core, Cogito is driven by Dynamic Graph of Thoughts, a novel reasoning mechanism that models the agent’s reasoning process as an evolving topology for adaptive exploration.We further introduce a Social Collaboration Mechanism to facilitate coordinated agent interaction. Finally, Cogito is instantiated as a multi-agent system, where four specialized agents collaboratively execute the end-to-end report generation task. Extensive experiments on enterprise- and industry-level financial report generation benchmarks demonstrate the superiority of Cogito in data quality, analytical validity, and presentation quality.

Learning sentence representations which capture rich semantic meanings has been crucial for many NLP tasks. Pre-trained language models such as BERT have achieved great success in NLP, but sentence embeddings extracted directly from these models do not perform well without fine-tuning. We propose Contrastive Learning of Sentence Representations (CLSR), a novel approach which applies contrastive learning to learn universal sentence representations on top of pre-trained language models. CLSR utilizes semantic similarity of two sentences to construct positive instance for contrastive learning. Semantic information that has been captured by the pre-trained models is kept by getting sentence embeddings from these models with proper pooling strategy. An encoder followed by a linear projection takes these embeddings as inputs and is trained under a contrastive objective. To evaluate the performance of CLSR, we run experiments on a range of pre-trained language models and their variants on a series of Semantic Contextual Similarity tasks. Results show that CLSR gains significant performance improvements over existing SOTA language models.