# The Multivac — Evaluation Report

**Evaluation ID:** EVAL-20260403-100131
**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

**GPT-5.4** (openrouter)
- Winner Score: 9.47
- Matrix Average: 9.28
- Total Judgments: 89

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## Rankings

| Rank | Model | Provider | Avg Score | Judgments |
|------|-------|----------|-----------|----------|
| 1 | GPT-5.4 | openrouter | 9.47 | 9 |
| 2 | MiMo-V2-Flash | Xiaomi | 9.44 | 9 |
| 3 | Grok 4.20 | openrouter | 9.44 | 9 |
| 4 | GPT-OSS-120B | OpenAI | 9.43 | 9 |
| 5 | Claude Sonnet 4.6 | openrouter | 9.30 | 9 |
| 6 | Claude Opus 4.6 | openrouter | 9.27 | 9 |
| 7 | MiniMax M2.5 | openrouter | 9.18 | 8 |
| 8 | Gemini 3.1 Pro | openrouter | 9.16 | 9 |
| 9 | DeepSeek V4 | openrouter | 9.07 | 9 |
| 10 | Gemini 3 Flash Preview | Google | 9.07 | 9 |

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## 10×10 Judgment Matrix

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

| Judge ↓ / Resp → | Gemini 3.1 Pro | Claude Opus | GPT-5.4 | DeepSeek V4 | MiMo-V2-Flash | Claude Sonnet | Grok 4.20 | GPT-OSS-120B | Gemini 3 | MiniMax M2.5 |
|---|---|---|---|---|---|---|---|---|---|---|
| Gemini 3.1 Pro | — | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 9.4 | 10.0 | 10.0 |
| Claude Opus | 9.2 | — | 9.8 | 9.2 | 10.0 | 9.6 | 9.6 | 9.6 | 9.2 | 9.2 |
| GPT-5.4 | 8.8 | 8.2 | — | 8.8 | 9.0 | 8.8 | 9.0 | 9.0 | 8.3 | 8.8 |
| DeepSeek V4 | 9.8 | 10.0 | 9.8 | — | 10.0 | 9.8 | 9.8 | 9.6 | 10.0 | · |
| MiMo-V2-Flash | 9.3 | 9.3 | 9.3 | 9.0 | — | 9.0 | 9.3 | 9.3 | 9.0 | 9.3 |
| Claude Sonnet | 9.2 | 10.0 | 10.0 | 8.8 | 10.0 | — | 9.6 | 9.3 | 9.2 | 9.0 |
| Grok 4.20 | 8.8 | 8.8 | 8.8 | 8.8 | 8.8 | 8.8 | — | 8.8 | 8.8 | 8.8 |
| GPT-OSS-120B | 8.4 | 8.6 | 8.7 | 8.7 | 8.6 | 8.8 | 8.6 | — | 8.4 | 8.4 |
| Gemini 3 | 10.0 | 10.0 | 10.0 | 9.8 | 10.0 | 10.0 | 10.0 | 10.0 | — | 9.8 |
| MiniMax M2.5 | 8.8 | 8.6 | 8.8 | 8.6 | 8.6 | 9.0 | 9.0 | 9.8 | 8.6 | — |

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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-20260403-100131/results
Full dataset: https://app.themultivac.com/dashboard/export