APEX-Agents · Investment Banking
WORLD223_ES_01
APEX-Agents task WORLD223_ES_01 in AI Agents for Tax Due Diligence. Compare dual-harness agent runs across models — rubric criteria, scores, and public traces.
Task prompt
What the agent was asked to do
Estimate impact to EPS of MMM divesting 1/3, 2/3 or 100% of its holdings in SOLV. Using the accretion dilution model, calculate the EPS impact of selling the different amounts of shares. Assume that MMM has to pay a 20% tax on the proceeds from the divestiture of the first 1/3 of the shares, a 25% tax on the next 1/3 and a 30% tax on the last 1/3 of the shares. Assume that net proceeds from the divestiture are invested in an instruments that pays an 8% interest rate upfront and that interest income is taxed at 35%. Tell me: 1- Percentage of SOLV Divested 2- EPS Accretion / Dilution 3- Pro forma net income Pro forma net income should incorporate the impact of investment of net proceeds from divestiture at 8% and after tax. All figures should be presented with two decimals. Output the final results by making a new Spreadsheet file.
Published trajectories
Agent runs on this task
Curated dual-harness runs (parsed + original sandbox). Best scored run per model.
| Model | Harness | Score | Result | Links |
|---|---|---|---|---|
| GPT-5.5showcase | dual | 1/6 | Fail | Share pagePublic trace |
| Gemini 3.1 Pro | dual | 2/6 | Fail | Share pagePublic trace |
| GPT-5.4 mini | dual | 1/6 | Fail | Share pagePublic trace |
| GPT-5.4 nano | dual | 2/6 | Fail | Share pagePublic trace |
Grading rubric
Criteria and grader verdict (showcase run)
States that EPS accretion when 1/3 of SOLV shares are divested is 1.06%
FailEvidence: TEXT_RESPONSE summary and workbook Results page show 33.33% EPS Accretion / Dilution = 1.09%. Assessment: Criterion requires stating EPS accretion for 1/3 divested is 1.06%; the response/file state 1.09%, so fail.
States that EPS accretion when 2/3 of SOLV shares are divested is 2.05%
FailEvidence: TEXT_RESPONSE summary and /root/workspace/.../MMM_SOLV_Divestiture_EPS_Impact.xlsx Results page show 66.67% EPS Accretion / Dilution = 2.12%. Assessment: Criterion requires 2.05%; stated value is 2.12%, so fail.
States that EPS accretion when 100% of SOLV shares are divested is 2.98%
FailEvidence: TEXT_RESPONSE summary and workbook Results page show 100.00% EPS Accretion / Dilution = 3.08%. Assessment: Criterion requires 2.98%; stated value is 3.08%, so fail.
States that Pro Forma Net Income when 1/3 of SOLV shares are divested is $3,437 million
FailEvidence: TEXT_RESPONSE summary and workbook Results page show Pro Forma Net Income for 33.33% = $3,438.22mm. Assessment: Criterion requires $3,437 million; the stated/file value is not $3,437 million (nor a rounding equivalent), so fail.
States that Pro Forma Net Income when 2/3 of SOLV shares are divested is a value other than $3,471 million
PassEvidence: TEXT_RESPONSE summary and workbook Results page show Pro Forma Net Income for 66.67% = $3,473.11mm. Assessment: Criterion requires that the stated value be other than $3,471 million; $3,473.11mm is other than $3,471mm, so pass.
States that Pro Forma Net Income when 100% of SOLV shares are divested is $3,502 million
FailEvidence: TEXT_RESPONSE summary and workbook Results page show Pro Forma Net Income for 100.00% = $3,505.67mm. Assessment: Criterion requires $3,502 million; the stated/file value is $3,505.67mm, so fail.