Base2Base 2GAAP revenue YoY -45.4% → base 2. The base score is anchored to the GAAP revenue YoY band before transcript, EPS, and guidance adjustments.+Transcript+5Transcript +5FMP rev_yoy of -45.40% is a data methodology artifact: FMP switched from total revenues (~$31.6B in FY2025-Q1 including gross interest income) to net revenues ($17.2B in FY2026-Q1 after netting interest expense), creating an incomparable YoY figure. Management-reported net revenues: $17.2B vs $15.1B prior year = +13.9% growth, described as 'second highest in the history of Goldman Sachs.' Mechanical base 2 from broken FMP data. Transcript adjustment +5 corrects to the equivalent base 7 (8-14% band) that +13.9% net revenue growth produces. This exceeds the standard bank Tier 2 cap of +/-2 because the distortion is an FMP data definition change (~45pp artifact), not the structural sector mismatch Tier 2 was designed for. The standard bank Tier 2 +2 is subsumed within this correction.+EPS0EPS 0GAAP EPS YoY 24.29% vs net rev ~13.9%, GAAP EPS spread +10.4pp (outside +/-5pp). OI YoY 14.86%, OI spread vs net rev +0.96pp (inside +/-5pp). GAAP EPS outside / OI inside -> non-operating divergence driven by 13.2% effective tax rate (employee stock comp benefit vs ~20% normal) and record $5B buybacks reducing share count. Override to OI spread -> 0.+Guidance0Guidance 0GS does not provide formal EPS/revenue guidance. Constructive macro outlook with strategic targets (60% efficiency ratio, $750B AUS by 2030, $75-100B annual fundraising) are long-term goals, not quarterly forward guidance -> 0.=Final7