FinBalance - Replayed Balance Sheet: leaderboard

Metric: Replayed balance-sheet accuracy (%): share of records whose balance sheet, obtained by replaying the model's own journal entries through the reference ledger, matches the ground truth (BS recon); 480 standard records of the 710-record core evaluation split (source-document bundles with distractors across eight industries, three period types and five difficulty levels), baseline prompt, temperature 0, one pass; higher is better. Source: arxiv.org. Saturation forecast: Around February 2027. 6 models tracked.

Top models

#ModelScore
1Gemini 3 Flash (Minimal)54.8
2GPT-5 (Low)46.3
3Grok 4.3 (Non-reasoning)35
4Qwen 3 235B A22B 2507 Instruct30.2
5Claude Haiku 4.529.2

Interactive version: theaggregate.ai/benchmark?slug=finbalance-replayed-balance-sheet · How It Works · Data refreshed daily, snapshot 2026-09-29.