Counterfactual reasoning is crucial for robust video understanding but remains underexplored in existing multimodal benchmarks. In this pape
Counterfactual reasoning is crucial for robust video understanding but remains underexplored in existing multimodal benchmarks. In this paper, we introduce \textbf{COVER} (\textbf{\underline{CO}}unterfactual \textbf{\underline{V}}id\textbf{\underline{E}}o \textbf{\underline{R}}easoning), a multidimensional multimodal benchmark that systematically evaluates MLLMs across the abstract-concrete and perception-cognition dimensions. Beyond prior multimodal benchmarks, COVER decomposes complex queries into structured sub-questions, enabling fine-grained reasoning analysis. Experiments on commercial and open-source models reveal a strong correlation between sub-question accuracy and counterfactual reasoning performance, highlighting the role of structured inference in video understanding. Furthermore, our results suggest a key insight: enhancing the reasoning capability of models is essential for improving the robustness of video understanding. COVER establishes a new standard for assessing MLLMs' logical reasoning abilities in dynamic environments.
