There are no random tests.

The order of operation is entirely unspecified. For example, the author solution assumes that funding chance and getting funding is calculated before hiring/firing at the start of each month, which is illogical.

So at month=12 for a Startup where employees=10 the chance to get funded is computed by: 5% (base), 6% (monthly bonus), 15% (employee bonus) for a total of 26%

This is wrong: at 12th month the monthly bonus should be 9%.

a burn_rate calculated by the rent of the location and salaries of the employees

The tests actually expect burnrate.

This should doubtlessly be a translation on an existing kata ( at best ).

Trivial map/filter/reduce is not a novel kata idea, and IIRC there're already several similar katas available.