← All workCase study 06

Materia

An AI agent that finds the errors in financial spreadsheets that actually change a decision — 100% precision at 93% recall on a 12-workbook test set.

Type

AI Engineering

Status

Shipped

Context

Hackathon build

Period

2026

Source

Public

267 → 13

flagged cells to findings

100%

precision (rules alone: 5%)

93%

recall

(01) Overview

Rule-based spreadsheet checkers drown reviewers in false positives. Materia uses them only to propose candidates: deterministic detectors flag suspect cells, an LLM judges which of them would change a decision, and a recompute tool must confirm the impact before a finding is kept. The model is never the last word — the recompute is.

(02) Architecture

Python · deterministic detectors propose candidates · LLM judge filters for decision impact · recompute tool confirms before a finding is kept

(03) What was built
  1. 01Deterministic detectors propose candidate errors; the LLM judges which ones change a decision; a recompute tool must confirm the impact before a finding is kept.
  2. 02On a 12-workbook test set, reduced 267 flagged cells to 13 findings, raising precision from 5% (rules only) to 100% at 93% recall.
(04) Stack

Python / OpenAI / Agentic tool use / LLM evaluation

Next case study

TD Agent

→