According to the data below, what fraud could those two companies involve? What is the next step to issue that fraud problem?

1. Analysis of Cash Flows, Nonfinancial Numbers and Ratios Alpha Company Omega Company Analys Analys Balance Sheet Year 1 Year 2 is Year 1 Year 2 IS Assets - Cash 250 480 92% 250 480 92% Assets - Accounts Receivable 250 330 32% 250 530 112% Assets - Long-term 500 900 80% 500 900 80% Assets 1000 1710 71% 1000 1910 91% Liabilities - Current 400 750 88% 400 750 88% Liabilities - Long-term 200 375 88% 200 375 88% Liabilities 600 1125 88% 600 1125 88% Stockholders Equity 400 585 46% 400 785 96% Liabilities and Stockholders Equity 1000 1710 71% 1000 1910 91% Income Statement Revenues 1200 2200 83% 1200 2400 100% Costs of Good Sold 500 925 85% 500 925 85% Gross Profit 700 1275 82% 700 1475 111% Operating Expenses 600 1090 82% 500 1090 82% Operating Income 100 185 85% 100 385 285% Analysis of Statement of Cash Flows Operating Income 100 185 85% 100 385 285% Depreciation * Operating Cash 25 45 80% 25 -155 -720% Operating Cash Flows 125 230 84% 125 230 84% Alpha Company Omega Company Calculat Calculat Industr Calculat Calculat Industr Ratios y e Current Ratio 0.63 0.64 1.15 0.63 0.64 1.15 Debt-to-Assets Ratio 0.600 0.658 0.625 0.600 0.589 0.62 Return on Assets 10% 11% 10% 10% 20% 10% Gross Margin 58% 58% 58% 58% 61% 58% Operating Cash Flow / Income 125% 124% 125% 125% 60% 125% Dupont Expression Ratios Risk - Assets-to-Equity 2.50 2.92 2.75 2.50 2.43 2.75Revenue Generation - Asset Turn 1.20 1.29 1.25 1.20 1.26 1.25 Profits - Profit Margin 8% 8% 8% 3% 16% 3% Return on Equity 25% 32% 27% 25% 49% 27% Alpha Company Omega Company Analys Analys Analysis of NonFinancial Metrics Year 1 Year 2 is Year 1 Year 2 is Retail Square footage 57,000 105,000 84% 57,000 105,000 84% # Employees 1,140 2,075 82% 1,140 2.075 82% # store locations 95 170 79% 95 170 79% 2