Page 32 - Azerbaijan State University of Economics

Nina Poyda-Nosyk, Serhii Lehenchuk, Victoriia Makarovych, Iryna Polishchuk, Tetiana Zavalii: Analytical
Procedures in Audit As A Tool For Predicting The Risks Of Financial Statement Fraud In Marketing Companies

Appendix A
Estimated indicators for the Beneish M-Score and Roxas M-Score for 2023-2024
Indicators based on the results of financial reporting 2023-2024
No Companies DEP
DSRI GMI AQI SQI SGAI TATA LVGI
I
1 LLC "EMARKET UKRAINE" 0.79 1.03 0.98 1.38 0.84 0.87 0.80 1.05
2 LLC "GOOGLE" 1.39 1.13 -0.05 1.05 0.96 1.00 0.51 6.40
3 LLC "TIBIW'WAY UKRAINE" 0.70 4.34 0.60 1.97 1.76 2.18 0.55 0.89
4 LLC "ADVERTISING AGENCY"AI TI" 0.90 24.90 0.84 1.38 1.20 0.81 0.02 1.07
5 LLC "MEDIACOM UKRAINE" 1.04 -2.29 0.22 1.68 7.60 0.40 0.07 1.16
6 LLC "HAVAS ENGAGE UKRAINE" 0.76 15.57 1.09 1.43 1.17 1.21 0.06 1.06
7 PP "CENTER OF MEDICAL AND 1.05 1.16 0.62 1.43 1.36 0.67 0.12 1.11
PHARMACEUTICAL INFORMATION
"MEDICAL DATA MANAGEMENT"
8 LLC "STAR UP PLUS" 1.92 5.79 0.02 1.20 2.07 4.03 2.12 0.33
9 LLC "ROBOTA INTERNATIONAL" 0.56 2.57 0.59 1.58 1.14 1.03 -0.01 1.38
10 LLC "PROMOLIGHT" 0.61 2.83 1.13 1.78 8.92 0.90 3.76 0.78
11 LLC "MEGA - POLIS - PLUS" 0.81 1.28 1.11 1.86 1.68 1.00 -0.52 0.94
12 LLC "ELITE-TM" 0.64 3.78 0.74 2.33 1.13 0.92 0.19 0.95
13 LLC "TECHNOSTAR GROUP" 0.89 3.25 0.73 1.73 0.46 1.08 6.02 0.92
14 LLC "BORDPROM" 1.92 0.01 0.95 0.48 1.20 0.10 0.70 1.09
15 LLC "ADVERTISING AGENCY HK" 0.37 1.35 0.85 2.32 0.47 0.42 3.55 0.96
16 LLC "OLTECH COMPANY" 0.17 0.85 3.94 2.43 1.00 0.71 0.67 0.81
17 "MEDIUM-TV" LLC 2.57 10.32 1.39 3.69 1.00 0.65 -0.46 0.95
18 "RA "MEGAPOLIS" LLC 0.67 4.03 1.03 1.52 1.00 1.79 8.49 1.00
19 "EDMIX DNIPRO" LLC 0.96 -5.54 1.80 1.66 0.16 1.00 -0.47 0.98
20 "DEMETRA CONSULTING BUREAU" LLC 0.37 5.87 3.07 2.12 1.60 1.31 1.84 1.01
21 "NATIV CREATIVE" LLC 0.54 0.72 0.97 1.53 1.02 1.79 1.28 0.69
22 "AVANTAIME" LLC 0.82 1.87 1.07 1.31 4.07 1.18 2.08 1.41
23 "AQUARIUM" ADVERTISING AGENCY" 0.77 1.09 1.79 1.28 1.00 0.40 38.27 1.4
LLC
24 "EMK" LLC 0.82 0.88 1.17 0.94 1.63 1.00 0.05 0.98
25 "OMG AGENCY" LLC 0.11 33.80 2.47 5.81 1.32 1.69 3.75 0.83
26 "PHARM-VECTOR MARIA" LLC 1.23 1.40 1.29 0.83 1.34 8.71 1.32 0.70
27 "DALI" MARKETING CENTER" LLC 0.87 0.85 0.97 1.15 0.88 1.17 2.46 0.91
28 "PARTNER MEDIA" LLC 0.96 2.48 0.96 1.20 0.95 2.47 60.64 0.99
29 "KVV-D" LLC 0.70 2.75 0.91 2.03 1.24 0.67 3.35 1.49
30 "G. O. MEDIA" 0.31 0.60 1.10 1.28 6.51 -0.73 160.96 0.78
31 PP "VILNE ZHYTTYA" 1.43 -0.03 1.10 0.59 1.00 1.63 30.12 1.21
32 LLC "INTERNET-REKLAMA RIA" 0.24 2.03 1.24 1.41 0.85 0.37 -0.07 0.57
33 LLC "LOON UA" 0.96 1.15 1.01 0.73 1.00 2.14 7.57 0.88
34 LLC "ALL-SKY" 1.00 1.18 2.53 1.34 1.15 0.65 1.57 1.20
35 LLC "FLEETFAY UA" 0.26 233.39 1.28 2.62 0.16 5.02 56.31 0.14
36 LLC "POS - MASTER" 1.98 0.69 0.93 0.59 0.85 1.70 0.36 1.08
37 LLC "ADVERTISING AGENCY "SANNY" 0.84 0.66 1.3 1.33 1.00 0.37 1.51 1.47
38 LLC "ADVERTISING AGENCY" 2.05 2.86 0.91 1.47 0.89 1.34 42.71 0.94
BASTION"
39 LLC "PRNEWS" 1.67 0.47 0.94 0.85 0.90 0.65 2.01 0.89
40 LLC "GROVEX MEDIA" 1.29 0.99 2.31 0.77 0.67 1.38 7.69 0.52
41 LLC "FLYROCK" 0.24 1.03 0.87 1.69 1.48 0.59 0.29 0.61
42 LLC "LATI WEB" 2.69 5.65 0.91 1.44 1.16 2.52 2.00 2.52
43 LLC "LATI PRODUCTION" 0.14 5.08 2.27 1.47 0.72 1.52 497.73 2.13
44 LLC "KOMERTS EVOLUTION" 1.01 13.13 0.86 1.38 1.07 6.92 2.55 0.52
45 LLC "POLIGRAPHYCH" 1.15 0.82 1.05 0.89 1.01 1.03 12.18 0.82
46 LLC "JOHN DEERE UKRAINE" 3.69 0.81 0.46 0.51 0.97 1.44 0.35 0.90
47 LLC "STARLIGHT MEDIA" 1.17 1.11 1.00 1.22 1.02 0.76 -0.01 0.98
48 LLC "AFISHA PRINT" 0.38 0.87 1.90 0.85 0.82 1.21 145.72 0.28
49 LLC "WAY AP" 1.77 0.51 2.07 0.66 2.23 1.18 1.42 0.86
50 "ADVERTISING AGENCY "BAGI - RA" LLC 0.21 1.00 -7.87 1.21 1.05 0.68 73.15 0.64
Source: Compiled by the authors

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