Global Partners LP's financial statements

Extract

[...] For net income, the digit is less frequent, and is more frequent than expected. These deviations could suggest anomalies that warrant further investigation. Overall, the Beneish M-Score indicates a low risk of earnings manipulation, but the deviations from Benford's Law could be concerning and suggest that a closer examination of the company's financial reporting might be warranted. It is important to consider other qualitative factors and a thorough audit examination to form a more conclusive opinion on the audit risk. [...]

[...] This score suggests that there is a low likelihood of earnings manipulation. The M-Score incorporates various financial ratios, and each ratio is within a range that does not typically indicate manipulation. Benford's Law Analysis The Bendford's Law diagram shows the distribution of leading digits in the company's sales and net income figures, compared to the expected distribution according to the original law distribution. There is a noticeable deviation in the sales digits, with and occurring more frequently than the law predicts. [...]