Can LLMs Compress (and Decompress)? Evaluating Code Understanding and Execution via Invertibility

LLMs demonstrate strong performance on code benchmarks, yet round-trip code execution reveals limitations in their ability to maintain consistent reasoning across forward and backward execution. We present RoundTripCodeEval (RTCE), a comprehensive benchmark consisting of four distinct code execution reasoning tasks designed to rigorously test round-trip consistency. RTCE provides an execution-free, exact-match evaluation of bijection fidelity, assessing whether models preserve a consistent one-to-one mapping between encoding and decoding operations across various algorithms and directions. We systematically evaluate state-of-the-art Code-LLMs using zero-shot prompting, supervised fine-tuning on execution traces, and self-reflection mechanisms. Each yields modest improvements, but none closes the gap, indicating that current LLMs struggle with true round-trip consistency, which demonstrates that they lack the internal coherence required for trustworthy code reasoning. RTCE surfaces several new and previously unmeasured insights that are not captured by existing I/O-prediction, execution-reasoning, or round-trip natural-language benchmarks. We will release the code and the dataset upon acceptance.