The two struggling sides are due to go head to head on Sunday, with the Latics one place above the drop zone on goal difference, while QPR are second from bottom following their last two defeats against Fulham and Aston Villa.
"People are talking about the results QPR have had and the points they have and I don't feel it gives a true representation," ITV Sport quotes Martinez as saying.
"You look at the performances they have had since January, when they renewed the squad, and it's not a squad that deserves to be where it is in the table.
"I saw them against Fulham, and although they made big mistakes at the back that cost them goals, they created plenty of chances and are an extremely dangerous side. We're not going to become confused by their last two results. We know they are capable of winning games and we'll be well aware of what can happen."
Wigan have eight games remaining to save their season, while the R's have just seven to claw out of the relegation zone.