analysis
Feb 05, 2026ANALYSIS-004Analyze 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
GPT-5.4
openrouter
9.47
WINNER SCORE
matrix avg: 9.28
10×10 Judgment Matrix · 89 judgments
OPEN DATA
| Judge ↓ / Respondent → | Gemini 3.1 Pro | Claude Opus 4.6 | GPT-5.4 | DeepSeek V4 | MiMo-V2-Flash | Claude Sonnet 4.6 | 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 4.6 | 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 4.6 | 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 | — |