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Existing methods often rely on random data splits, leading to overoptimistic performance estimates that do not reflect real-world generalization to new companies or future periods. To address this recurring problem with the state of the art, we propose a robust FSFD framework leveraging Large Language Models (LLMs) to integrate both structured financial data and unstructured textual information from financial reports. We provide a more realistic evaluation through a novel and challenging benchmark task called Company-Isolated FSFD (CI-FSFD). We construct and make publicly available a comprehensive U.S. company dataset combining financial statements, summarized MD&A text, and fraud labels. 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We provide a more realistic evaluation through a novel and challenging benchmark task called Company-Isolated FSFD (CI-FSFD). We construct and make publicly available a comprehensive U.S. company dataset combining financial statements, summarized MD&A text, and fraud labels. 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