Valid structure
Required JSON shape and USD currency.
Transparent scoring example
See exactly how one task is scored.
This fictional normalized-EBITDA example shows the structure of a Kaelum Bench task, the required response, its ground truth, and deterministic partial credit.
- Task type
- Financial calculation
- Required output
- Structured JSON
- Scoring
- 100 deterministic points
- Tool access
- None
01 · Case input
Income statement extract
All figures needed for the answer are contained in the fictional case.
| Line item | Amount |
|---|---|
| Revenue | 12,500,000 |
| Cost of goods sold | (7,400,000) |
| Personnel expense | (2,150,000) |
| Other operating expenses | (1,120,000) |
| Other operating income | 160,000 |
| Depreciation & amortization | (430,000) |
Supplied facts
- Plant closure cost: 180,000, completed and one-time.
- Legal settlement: 95,000, one-time.
- Recruitment campaign: 70,000, recurring annually.
- Equipment disposal gain: 140,000.
- Reported EBITDA already excludes depreciation and amortization.
02 · Question
What the model must do
Calculate reported EBITDA and normalized EBITDA. Identify every permitted normalization adjustment, calculate the normalized EBITDA margin, and return the result in the required structure. Do not infer adjustments beyond the supplied facts.
Allowed toolsNo web · no files · no external data
03 · Expected response
Structured output
{
"currency": "USD",
"reported_ebitda": "1990000.00",
"adjustments": [
{
"id": "plant_closure",
"direction": "add_back",
"amount": "180000.00"
},
{
"id": "legal_settlement",
"direction": "add_back",
"amount": "95000.00"
},
{
"id": "equipment_disposal_gain",
"direction": "deduct",
"amount": "140000.00"
}
],
"normalized_ebitda": "2125000.00",
"normalized_ebitda_margin_percent": "17.0"
}04 · Ground truth
Calculation bridge
Reported EBITDA1,990,000
+Net adjustments135,000
=Normalized EBITDA2,125,000
Normalized EBITDA ÷ Revenue17.0%
05 · Reference checks
Why this answer earns full credit
- Required structure and currencyPASS
- Reported EBITDA exactPASS
- 3 of 3 permitted adjustmentsPASS
- Recurring item and D&A excludedPASS
- Normalized EBITDA and margin exactPASS
This explains the reference answer. An actual model response can pass only some checks and receive partial credit.
100 points total
How deterministic partial credit is awarded
Every criterion is evaluated independently and remains connected to an exact expected field, value, or treatment.
Reported EBITDA
Exact value of 1,990,000.00.
Three adjustments
Correct ID, amount, and treatment for each item.
Correct exclusions
No adjustment for recruitment or depreciation and amortization.
Normalized EBITDA
Exact value of 2,125,000.00.
Normalized margin
Exact result of 17.0%.
Why partial credit matters
A parseable but incomplete response can still earn the points for exact fields and adjustments it gets right. This example requires no subjective review.
Reference answer100 / 100All criteria passed
How to read a score
What does a benchmark result actually mean?
The task score above is a teaching example. A published benchmark applies the same point principle across every task.
Each taskEarn predefined points
→Whole benchmarkSum earned points ÷ sum available points
→Observed resultPercentage for one recorded run
A published result describes one recorded model configuration on one benchmark version. It is not an intelligence percentage or a probability of success elsewhere.
Typical errors the scorer catches
These examples show what the scoring contract treats as materially wrong.
Recurring item added back
The annual recruitment campaign is normal operating activity and remains in EBITDA.
D&A adjusted twice
Reported EBITDA already excludes depreciation and amortization.
Gain handled in the wrong direction
The disposal gain is deducted from reported EBITDA, not added back.