# The Multivac — Evaluation Report

**Evaluation ID:** EVAL-20260207-144221
**Date:** Feb 05, 2026
**Category:** analysis
**Question ID:** ANALYSIS-004

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## Question

Analyze these simplified financials and identify any red flags:

Company X - Annual Report Summary:
- Revenue: $100M (up 50% YoY)
- Cost of Revenue: $40M
- Operating Expenses: $45M
- Net Income: $15M
- Cash from Operations: -$5M
- Accounts Receivable: $80M (up 200% YoY)
- Inventory: $30M (up 100% YoY)
- Days Sales Outstanding: 292 days (industry avg: 45 days)
- Revenue Recognition: "Revenue recognized upon shipment"
- Major Customer: 60% of revenue from one customer
- Auditor's Note: "Going concern uncertainty"

What concerns would you raise? What additional information would you want?

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## Winner

**Gemini 3 Flash Preview** (Google)
- Winner Score: 9.79
- Matrix Average: 9.64
- Total Judgments: 90

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## Rankings

| Rank | Model | Provider | Avg Score | Judgments |
|------|-------|----------|-----------|----------|
| 1 | Gemini 3 Flash Preview | Google | 9.79 | 7 |
| 2 | GPT-OSS-120B | OpenAI | 9.79 | 7 |
| 3 | Gemini 2.5 Flash | Google | 9.77 | 8 |
| 4 | Grok 4.1 Fast | xAI | 9.70 | 7 |
| 5 | MiMo-V2-Flash | Xiaomi | 9.70 | 8 |
| 6 | Claude Sonnet 4.5 | Anthropic | 9.64 | 9 |
| 7 | Claude Opus 4.5 | Anthropic | 9.64 | 8 |
| 8 | DeepSeek V3.2 | DeepSeek | 9.58 | 9 |
| 9 | GPT-OSS-Legal | OpenAI | 9.43 | 8 |
| 10 | Gemini 3 Pro Preview | Google | 9.39 | 8 |

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## 10×10 Judgment Matrix

Rows = Judge, Columns = Respondent. Self-judgments excluded (—).

| Judge ↓ / Resp → | MiMo-V2-Flash | GPT-OSS-120B | Gemini 3 | Gemini 2.5 | DeepSeek V3.2 | Claude Sonnet | Claude Opus | GPT-OSS-Legal | Gemini 3 | Grok 4.1 Fast |
|---|---|---|---|---|---|---|---|---|---|---|
| MiMo-V2-Flash | — | 9.3 | 9.3 | 9.3 | 9.0 | 9.3 | 9.3 | 8.8 | 8.8 | 9.3 |
| GPT-OSS-120B | 9.0 | — | 0.0 | 0.0 | 8.6 | 9.4 | 8.6 | 8.8 | 7.9 | 8.8 |
| Gemini 3 | 9.8 | 9.8 | — | 10.0 | 10.0 | 10.0 | 10.0 | 9.8 | 9.6 | 10.0 |
| Gemini 2.5 | 10.0 | 10.0 | 10.0 | — | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 |
| DeepSeek V3.2 | 10.0 | 10.0 | 9.3 | 10.0 | — | 10.0 | 9.6 | 9.3 | 9.8 | 10.0 |
| Claude Sonnet | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | — | 9.6 | 9.6 | 9.8 | 9.8 |
| Claude Opus | 9.8 | 9.3 | 9.8 | 9.8 | 9.8 | 9.6 | — | 9.3 | 9.4 | 10.0 |
| GPT-OSS-Legal | 9.0 | 0.0 | 0.0 | 9.0 | 8.8 | 8.4 | 0.0 | — | 0.0 | 0.0 |
| Gemini 3 | 0.0 | 0.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 0.0 | — | 0.0 |
| Grok 4.1 Fast | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 9.8 | 9.8 | — |

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## Methodology

- **10×10 Blind Peer Matrix:** All models answer the same question, then all models judge all responses.
- **5 Criteria:** Correctness, completeness, clarity, depth, usefulness (each scored 1–10).
- **Self-judgments excluded:** Models do not judge their own responses.
- **Weighted Score:** Composite of all 5 criteria.

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## Citation

The Multivac (2026). Blind Peer Evaluation: ANALYSIS-004. app.themultivac.com

## License

Open data. Free to use, share, and build upon. Please cite The Multivac when using this data.

Download raw JSON: https://app.themultivac.com/api/evaluations/EVAL-20260207-144221/results
Full dataset: https://app.themultivac.com/dashboard/export