This study delves into the detection of potential financial statement fraud through the application of the Beneish Ratio Index, using a case study approach within the food and beverage manufacturing industry. The research focuses on assessing financial data from select companies operating in this sector. The study reveals that the Beneish Ratio Index can effectively uncover potential fraudulent activities in financial reporting. By examining key financial ratios, this analysis offers insights into identifying companies that may be manipulating their financial statements. The research highlights the significance of vigilance and thorough examination of financial reports, particularly in industries prone to financial fraud. It provides valuable knowledge for auditors, investors, and stakeholders interested in ensuring the integrity of financial reporting practices.