Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already provide readOnlyHint and idempotentHint, covering the safety profile. The description adds that the output is a percentage and specifies the exact formula (net income / total assets), which is useful behavioral context beyond the structured data. It does not mention edge cases like division by zero, but this is acceptable for a simple math tool.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.