Most of companies (even if they are not a public ones) prepare few types of reporting, where the basic level is the reporting according to the local accounting standards (RAS or Russian Accounting Standards in case of Russia) which is the basis for other reports after proper corrections (e.g. applying intragroup eliminations, GAAP or IFRS changes, accruals, write-offs etc.), after that companies prepare managerial reporting, consolidate Group reporting. Usually the final level - is the reporting according to IFRS or GAAP and it is a basis of further audit (if any) or quarterly and annual reports.
When we analyze # of local companies, # of staff and local financials (such as revenue, capital, assets, taxes paid) - KSE Institute uses data according to RAS from the official EGRUL register (the only possible way to have publicly available figures on Russian operations), all steps how we do it are explained in details in the Methodology we published here. We try to use the latest data available but in some cases we see that Russian authorities has classifed data for 2022 (e.g. on # of staff or total taxes paid) - that's why in such cases we provide the statistics available before the invasion was started.
So the key source for local financials is data from the Federal Tax Service of Russia and the Central Bank of the Russian Federation. The latest available consolidated data for each group's largest Russian units reported in line with local accounting standards excluding intragroup eliminations and other IFRS or GAAP adjustments.
Additionally, we also collected Global revenues for public companies in our database and on the website and update it on a regular basis (as well as review changes in the market capitalization for Parent companies). Data on stocks is taken from Google Finance and Yahoo Finance.