Goldman Sachs Group Inc 's surprisingly poor earnings report this week and the stock's subsequent selloff prompted analysts at Citi to upgrade the bank.Citi's Keith Horowitz upgraded shares of Goldman Sachs from Sell to Neutral with an unchanged $225 price target. According to the analyst, the "disappointing" first quarter report now makes the risk to reward profile on the stock "more balanced" which warrants a Neutral rating.Horowitz believes investors weren't discounting the volatility in the firm's trading results. In fact, while the fixed income performance was "disappointing" it would be a mistake for investors to extrapolate these results.Source