From Desert Operations Wiki
In the Spy Report you will receive the information about your Opponent, if you should win. If you lose the attack you will receive your information and the Opponent will receive the same report. Both Players receive the same report.
In a ideal situation the report will have an accuracy of 100%. This will be the case if you have won and the value can be somewhere in that range. In cases of unsuccessful missions the value can be as low as 0%.
The lower the percentage the more inaccurate the report will be sent. At very high percentages the report can be at time not entirely accurate. the amounts reported can either be high or lower. At very low percentages the Units and the positions they occupy maybe be inaccurate.
In cases of the reports being 100% it will display the amounts but not the order that they will fight in a battle.