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analysis
Feb 05, 2026ANALYSIS-004

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?

Winner
Gemini 3 Flash Preview
Google
9.79
WINNER SCORE
matrix avg: 9.64
↓ results.json↓ report.mdFull dataset (CSV) →
10×10 Judgment Matrix · 100 judgments
OPEN DATA
Judge ↓ / Respondent →MiMo-V2-FlashGPT-OSS-120BGemini 3Gemini 2.5 FlashDeepSeek V3.2Claude Sonnet 4.5Claude Opus 4.5GPT-OSS-LegalGemini 3Grok 4.1 Fast
MiMo-V2-Flash—9.39.39.39.09.39.38.88.89.3
GPT-OSS-120B9.0—0.00.08.69.48.68.87.98.8
Gemini 39.89.8—10.010.010.010.09.89.610.0
Gemini 2.5 Flash10.010.010.0—10.010.010.010.010.010.0
DeepSeek V3.210.010.09.310.0—10.09.69.39.810.0
Claude Sonnet 4.510.010.010.010.010.0—9.69.69.89.8
Claude Opus 4.59.89.39.89.89.89.6—9.39.410.0
GPT-OSS-Legal9.00.00.09.08.88.40.0—0.00.0
Gemini 30.00.010.010.010.010.010.00.0—0.0
Grok 4.1 Fast10.010.010.010.010.010.010.09.89.8—