The channel
Samsung handsets imported and sold on through dealers in five African markets. What the dealers are holding, what a price cut has already cost on it, what may still be claimed back from the vendor, and what the running account with the vendor says.
The channel is stock a dealer is holding, and nothing else. He has been invoiced at the old price, he expects to be credited when the price falls, and that credit is the claim. Stock in the company’s own warehouse carries no sell-in invoice for a window to run from: a price cut reaches it as a write-down to the lower of landed cost and the new price, never as a claim, and the two are never added.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
Sell-in covers the twelve months to Aug 2026. The channel is read at one date — 27 Aug 2026 — because a position register is a snapshot and not a flow.
The channel is read at 27 Aug 2026, the latest count the position register holds at or before 31 Aug 2026 — the period this screen reports — and not at the day the screen was opened. Every position was counted on that day.
The stock positions of Arkan Distribution, read from Zoho Books, for what dealers are holding; sell-in and sell-out, of which these books hold shipments out and nothing back, for the invoices a window runs from; the dealer price feed for what a model costs a dealer and what the last cut took off it; the claim programmes for the window each market states; the running account with the principal for what is owed either way; and the monthly summary for the strip. Every figure on this screen opens its own workings.
11 reads were made for this screen and every one answered.
No claim has ever been raised. The claims register, the units behind each claim and the claim history are all empty on these books, so nothing on this screen states what has been recovered — because nothing has been. What it does state is the entitlement: the programme window each market’s policy holds, and how long the stock at each dealer has been sitting against it. That is the company’s own position, and it is computable from two registers that are both full.
Sell-out is not on these books. Every movement the register holds is a sell-in — what this company shipped to a dealer — and nothing records what the dealer then sold to an end customer. So this screen states one half of the channel and says which half; it does not infer the other from the movement in stock, because a fall in units at a dealer is a sale, a return and a restatement all at once, and nothing here can tell them apart. Whether the dealers report sell-out at all, and whether it reaches Zoho, is a question for the client and not one these books can answer.
The principal has stated nothing. Every line of the running account carries our own figure and nothing against it, so no difference is taken and no line is called disputed: a dispute is the other side answering with a different figure, and this one has not answered. What the screen states is our side, month by month, and how many months are outstanding.
Every programme term on this screen is an assumption. The group does not hold the distributor agreement, so the window, the coverage rate and the days to file are what this application has been told rather than what either party has signed. Every figure that rests on one is daggered wherever it is used, and a window is a date to verify rather than a date to work to.
The channel stands at 114,271 units across 90 positions at 27 Aug 2026, with 53,073 more in the company's own warehouse.
Sell-in over the twelve months to Aug 2026: 102,734 units across 3 of the twelve months the register carries movements in.
The claims register holds nothing at all.
Aug 2026 against Aug 2025, Arkan Distribution, in its own currency. Read from the monthly summary, which is the same source as the statements. Twelve months to Aug 2026 beneath each figure.
The channel below is not this. The books hold what has been invoiced and posted; the position register holds 114,271 units standing at dealers who have been invoiced for them and have not yet sold them on. Nothing on this screen adds one to the other.
The channel is read at 27 Aug 2026, the latest count the position register holds at or before 31 Aug 2026 — the period this screen reports — and not at the day the screen was opened. Every position was counted on that day.
The monthly summary of Arkan Distribution, Aug 2026, read from Zoho Books. The same figures as the statements.
Five figures, in the order an accountant reads them: revenue, expenses, gross profit, EBITDA and profit before tax. The strip is the company’s month, as the statements state it, and nothing on the screen restates a figure the strip states.
The channel is stock a dealer is holding, and nothing else. He has been invoiced at the old price, he expects to be credited when the price falls, and that credit is the claim. Stock in the company’s own warehouse carries no sell-in invoice for a window to run from: a price cut reaches it as a write-down to the lower of landed cost and the new price, never as a claim, and the two are never added.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
Sell-in covers the twelve months to Aug 2026. The channel is read at one date — 27 Aug 2026 — because a position register is a snapshot and not a flow.
- The principal has answered nothingArkan Distribution · 6 programmes · 72 months outstandingUSD
- Cash trapped in 4 marketsArkan Distribution · 82,366 units · Nigeria, Ghana, Tanzania, UgandaUSD
- Units out of time at dealersArkan Distribution · 22,824 units · at the last cut in each marketUSD
- Every unit on a dated invoiceArkan Distribution · 114,271 units · every one against a windowclear
- Every position counted the same dayArkan Distribution · 90 positions · all at 27 Aug 2026clear
Ranked adverse first, then watch, then the tests that came back clean; within a class by the finding’s figure as a share of the company’s revenue for the period, largest first. A balance sheet that does not tie, or a company no rate is held for, outranks any share.
One company, so every row is about the channel Arkan Distribution’s register holds or the account it runs with the principal. Within a class the rows rank by the finding's figure as a share of Arkan Distribution’s revenue for Aug 2026.
The channel is stock a dealer is holding, and nothing else. He has been invoiced at the old price, he expects to be credited when the price falls, and that credit is the claim. Stock in the company’s own warehouse carries no sell-in invoice for a window to run from: a price cut reaches it as a write-down to the lower of landed cost and the new price, never as a claim, and the two are never added.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
The channel is read at 27 Aug 2026, the latest count the position register holds at or before 31 Aug 2026 — the period this screen reports — and not at the day the screen was opened. Every position was counted on that day.
Five checks ran on 114,271 units across 90 positions and 5 markets, read at 27 Aug 2026, and two could not run at all.
No claim has ever been raised. The claims register, the units behind each claim and the claim history are all empty on these books, so nothing on this screen states what has been recovered — because nothing has been. What it does state is the entitlement: the programme window each market’s policy holds, and how long the stock at each dealer has been sitting against it. That is the company’s own position, and it is computable from two registers that are both full.
Sell-out is not on these books. Every movement the register holds is a sell-in — what this company shipped to a dealer — and nothing records what the dealer then sold to an end customer. So this screen states one half of the channel and says which half; it does not infer the other from the movement in stock, because a fall in units at a dealer is a sale, a return and a restatement all at once, and nothing here can tell them apart. Whether the dealers report sell-out at all, and whether it reaches Zoho, is a question for the client and not one these books can answer.
Every programme term on this screen is an assumption. The group does not hold the distributor agreement, so the window, the coverage rate and the days to file are what this application has been told rather than what either party has signed. Every figure that rests on one is daggered wherever it is used, and a window is a date to verify rather than a date to work to.
2 checks did not run: every claim raised against the window the programme gives to file it, from the claims raised — the claims raised holds nothing, so no claim has been raised for a filing window to run against. That is not a pass: nothing has been tested; the channel against what dealers have sold on, which is how many weeks of cover the stock at a dealer represents — sell-in and sell-out holds only shipments out on these books, so there is no sell-out to set a cover against. That is not a pass: nothing has been tested. Anything they would have found is not here; the read is named under Data quality.
Six rows at most, in two columns, adverse first: what needs acting on before what needs watching, and a clear row only where a test ran and found nothing. The rest is under Data quality at the foot of the screen, so the face never grows past what a reader can act on in a glance.
Units out of time at dealers · Arkan Distribution · 1.3% of Arkan Distribution’s revenue for Aug 2026. 22,824 of the 114,271 units standing at dealers are past the window their own sell-in invoice runs from, and carry 245,327 USD of the 1,238,345 the last cut in each market costs. Out of time is not a smaller claim: the loss on those units is real, it has already been borne, and the programme will not pay it back. Every window here is an assumption — the distributor agreement is not held.
The principal has answered nothing · Arkan Distribution · 28.7% of Arkan Distribution’s revenue for Aug 2026. Not one of the 72 months across 6 claim programmes has been answered by the principal. Our own side comes to (5,623,970) USD; no difference is taken against it, because a nought on their side would turn every line into a dispute over the whole of our own figure. The account is not *agreed* either: silence is neither agreement nor dispute, and the status stated is outstanding.
Cash trapped in 4 markets · Arkan Distribution · 4.6% of Arkan Distribution’s revenue for Aug 2026. 82,366 of the 114,271 units at dealers stand in 4 markets the register marks restricted or delayed — Nigeria 27,183, Ghana 22,659, Tanzania 17,459, Uganda 15,065. Trapped currency is not available cash however healthy the total looks: what those handsets realise cannot be brought home on the day it is realised, and a total that added it to the rest would say otherwise.
| Markets | At dealersunits | In the warehouseunits | Oldest receiptdays | Out of timeunits | At the last cutUSD | ||
|---|---|---|---|---|---|---|---|
| Galaxy A06 128GB | Kenya, Nigeria, Ghana, Uganda, Tanzania | 25,124 | 10,436 | 62 | |||
| Galaxy A06 64GB | Kenya, Ghana, Nigeria, Tanzania, Uganda | 21,445 | 10,708 | 62 | |||
| Galaxy A17 5G 256GB | Kenya, Nigeria, Tanzania, Uganda, Ghana | 18,185 | 6,698 | 62 | |||
| Galaxy A17 5G 128GB · drawn below | Kenya, Ghana, Nigeria, Tanzania, Uganda | 12,797 | 7,106 | 62 | |||
| Galaxy A16 5G 128GB | Nigeria, Kenya, Ghana, Tanzania, Uganda | 12,462 | 6,579 | 62 | |||
| Galaxy A36 5G 128GB | Kenya, Nigeria, Ghana, Uganda, Tanzania | 6,867 | 2,647 | 62 | |||
| Galaxy A36 5G 256GB | Kenya, Nigeria, Tanzania, Ghana, Uganda | 5,927 | 2,725 | 62 | |||
| Galaxy A26 5G 128GB | Ghana, Tanzania, Nigeria, Kenya, Uganda | 5,468 | 2,822 | 62 | |||
| Galaxy A56 5G 256GB | Nigeria, Kenya, Tanzania, Ghana, Uganda | 2,603 | 1,274 | 62 | |||
| Galaxy A56 5G 128GB | Kenya, Tanzania, Nigeria, Ghana, Uganda | 2,389 | 1,160 | 62 | |||
| Galaxy S25 512GB | Nigeria, Kenya, Ghana, Uganda, Tanzania | 240 | 145 | 62 | |||
| Galaxy S25 FE 128GB | Nigeria, Ghana, Kenya, Tanzania, Uganda | 233 | 141 | 62 | |||
| Galaxy S25 Ultra 512GB | Uganda, Nigeria, Kenya, Tanzania, Ghana | 177 | 141 | 62 | |||
| Galaxy S25 FE 256GB | Nigeria, Tanzania, Uganda, Kenya, Ghana | 137 | 140 | 62 | |||
| Galaxy S25 256GB | Tanzania, Nigeria, Kenya, Ghana, Uganda | 133 | 137 | 62 | |||
| Galaxy Z Flip7 512GB | Ghana, Kenya, Uganda, Tanzania, Nigeria | 45 | 71 | 62 | |||
| Galaxy Z Flip7 256GB | Kenya, Nigeria, Uganda, Tanzania, Ghana | 21 | 63 | — | |||
| Galaxy Z Fold7 512GB | Kenya, Uganda, Ghana | 18 | 80 | 79 | |||
| 18 models | 114,271 | 53,073 | 91,447† | 22,824† |
The channel is stock a dealer is holding, and nothing else. He has been invoiced at the old price, he expects to be credited when the price falls, and that credit is the claim. Stock in the company’s own warehouse carries no sell-in invoice for a window to run from: a price cut reaches it as a write-down to the lower of landed cost and the new price, never as a claim, and the two are never added.
One row a model and 18 of them, largest first by the units dealers are holding. The market column names where those units are; the panels beneath draw the model this table chooses.
Every figure in the last column is one cut applied to that row's units — Competitive response — 8.8 per cent reduction across eight models, effective 1 Aug 2026, which every one of the 90 positions stands against. It is stated once here and once in the foot rather than eighteen times down the column: a fact common to every row is not a fact about any row.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
The channel is read at 27 Aug 2026, the latest count the position register holds at or before 31 Aug 2026 — the period this screen reports — and not at the day the screen was opened. Every position was counted on that day.
The stock positions of Arkan Distribution, at 27 Aug 2026, read from Zoho Books. The model register for what each is called, the dealer price feed for the last cut, and the claim programmes for the window.
The reader’s first question is which handset, and this is where they choose: a name is an address link, the chosen row says so, and the panels beneath draw that model. The whole channel has no address of its own — the table is always the whole of it.
Every programme term on this screen is an assumption. The group does not hold the distributor agreement, so the window, the coverage rate and the days to file are what this application has been told rather than what either party has signed. Every figure that rests on one is daggered wherever it is used, and a window is a date to verify rather than a date to work to.
No claim has ever been raised. The claims register, the units behind each claim and the claim history are all empty on these books, so nothing on this screen states what has been recovered — because nothing has been. What it does state is the entitlement: the programme window each market’s policy holds, and how long the stock at each dealer has been sitting against it. That is the company’s own position, and it is computable from two registers that are both full.
114,271 units at dealers and 53,073 in the warehouse, across 90 positions and 5 markets.
At the last cut in each market, the channel carries 1,238,345 USD of exposure.
Units shipped to dealers each month, from Jun 2026 — where the movement register opens — to Aug 2026.
The nine earlier months of the twelve this screen reports over are not drawn. The register does not reach back to them, and a bar on the baseline would say this company shipped nothing to a dealer in them — an absence drawn as a nought, which is the loudest claim a panel can make and one nothing here supports.
Sell-out is not on these books. Every movement the register holds is a sell-in — what this company shipped to a dealer — and nothing records what the dealer then sold to an end customer. So this screen states one half of the channel and says which half; it does not infer the other from the movement in stock, because a fall in units at a dealer is a sale, a return and a restatement all at once, and nothing here can tell them apart. Whether the dealers report sell-out at all, and whether it reaches Zoho, is a question for the client and not one these books can answer.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
Sell-in and sell-out of Arkan Distribution, the twelve months to Aug 2026, read from Zoho Books. One row a shipment to a dealer. Every row on these books is a shipment out; none is a sale by the dealer.
What is drawn is what is held. A panel headed *sell-in against sell-out* would carry one series and a title asserting two, and a reader would take the shape of the one for the relationship between both.
The absence is a check that could not run and it is named under Data quality, so the silence on this panel is not the only place it is recorded.
The bars are units and not money. A month’s shipments are priced in the currency of the market they went to, and adding those would be adding unlike things; where every shipment of a month shares one currency the amount is in Detail, beside the count.
Jun 2026: 14,383 units over 41 shipments, 1,750,091 USD.
Jul 2026: 34,532 units over 82 shipments, 4,208,090 USD.
Aug 2026: 53,819 units over 153 shipments, 6,603,587 USD.
The movement register opens at Jun 2026, so nine of the twelve months this screen reports over are outside it and are not drawn.
Units standing at dealers by market, at 27 Aug 2026, largest first. A market holding nothing is not drawn; the register's other markets are named in Detail.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
The channel is read at 27 Aug 2026, the latest count the position register holds at or before 31 Aug 2026 — the period this screen reports — and not at the day the screen was opened. Every position was counted on that day.
The stock positions of Arkan Distribution, at 27 Aug 2026, read from Zoho Books. Against the market register for whether cash realised in each may leave it.
The ranking is the drawing and the currency rule is the finding. Which market holds the most handsets is a fact about the channel; whether the cash those handsets realise can be brought home is a fact about the money, and the two are set against each other here because a large position in a market that will not release its currency is not the asset a total suggests.
Trapped currency is not available cash however healthy the total looks — the rule this application applies wherever a market is named, and the reason the marks say so rather than the drawer alone.
The units are the position register’s. Nothing here is a revenue figure and nothing here is added to one.
Kenya: 31,905 units, 6,371 of them out of time. Cash realised there may leave freely.
Nigeria: 27,183 units, 5,436 of them out of time. Cash realised there cannot be taken out.
Ghana: 22,659 units, 4,523 of them out of time. Cash realised there leaves only after a delay.
Tanzania: 17,459 units, 3,489 of them out of time. Cash realised there leaves only after a delay.
Uganda: 15,065 units, 3,005 of them out of time. Cash realised there leaves only after a delay.
The register holds 13 markets in all; five of them are holding stock at 27 Aug 2026.
Every unit at a dealer set against the window its own sell-in invoice runs from, at 27 Aug 2026. Three counts and they add to the channel: still inside a window, out of time, and standing on no dated invoice.
A position is not inside a window and it is not outside one. Its stock arrived on several invoices, each carrying a window of its own, so the one verdict a position can give is its oldest invoice’s — which on these books at 27 Aug 2026 would say 114,132 units on 70 of 90 positions had run out of time, where the invoices say 22,824. The split is per unit for that reason.
No claim has ever been raised. The claims register, the units behind each claim and the claim history are all empty on these books, so nothing on this screen states what has been recovered — because nothing has been. What it does state is the entitlement: the programme window each market’s policy holds, and how long the stock at each dealer has been sitting against it. That is the company’s own position, and it is computable from two registers that are both full.
Every programme term on this screen is an assumption. The group does not hold the distributor agreement, so the window, the coverage rate and the days to file are what this application has been told rather than what either party has signed. Every figure that rests on one is daggered wherever it is used, and a window is a date to verify rather than a date to work to.
The claim programmes of Arkan Distribution. Against the stock positions and the sell-in invoices at 27 Aug 2026. The claims raised is empty, and was read to establish that rather than assumed to be.
A window is an entitlement, not a recovery. What this panel states is what the company could still have claimed against and what it can no longer; what it cannot state is what was recovered, because nothing has ever been raised.
Out of time is not a smaller claim. It is no claim: the loss on those units is real, it has already been borne, and the programme will not pay it back. That is why it is the figure the foot states and the one the drawing is ordered on.
*Not aged* is a third answer and never folded into either of the others. A market whose policy holds no window has nothing for its invoices to be judged against, and an invoice carrying no date cannot be aged at all — counting either as eligible is the fault that carried an undated receipt into a claim.
91,447 units inside a window and 22,824 out of time, and every unit stands on a dated invoice. Together 114,271, which is the channel.
At the last cut in each market, the units out of time carry 245,327 USD of exposure that can no longer be claimed.
No claim has been raised against any of it: the claims register is empty.
Kenya: 25,534 inside a window, 6,371 out of time.
Nigeria: 21,747 inside a window, 5,436 out of time.
Ghana: 18,136 inside a window, 4,523 out of time.
Tanzania: 13,970 inside a window, 3,489 out of time.
Uganda: 12,060 inside a window, 3,005 out of time.
Galaxy A17 5G 128GB, market by market: what each dealer is holding and how much of it has run out of time. The table above chooses it and the address carries which.
Ordered by units out of time rather than by units held, because the ranking a reader acts on is where the loss is rather than where the stock is.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
The channel is read at 27 Aug 2026, the latest count the position register holds at or before 31 Aug 2026 — the period this screen reports — and not at the day the screen was opened. Every position was counted on that day.
The stock positions of Arkan Distribution, at 27 Aug 2026, read from Zoho Books. Galaxy A17 5G 128GB alone, one row a market.
One model across its markets rather than one market across its models, because a price change is entered per model and per market and this is the panel a reader lands on before entering one.
A position the register has not counted for months is marked with the size of the gap and counted at full weight. Leaving it out would assert the stock has gone, which is a larger claim than saying nobody has looked; drawing it unmarked would state a count as current that is not.
Every programme term on this screen is an assumption. The group does not hold the distributor agreement, so the window, the coverage rate and the days to file are what this application has been told rather than what either party has signed. Every figure that rests on one is daggered wherever it is used, and a window is a date to verify rather than a date to work to.
Kenya: 4,246 units, 3,397 inside a 45-day window, 849 out of time. Oldest receipt 26 Jun 2026, 62 days back.
Ghana: 3,012 units, 2,410 inside a 45-day window, 602 out of time. Oldest receipt 26 Jun 2026, 62 days back.
Nigeria: 2,659 units, 2,127 inside a 30-day window, 532 out of time. Oldest receipt 11 Jul 2026, 47 days back.
Tanzania: 1,545 units, 1,236 inside a 45-day window, 309 out of time. Oldest receipt 26 Jun 2026, 62 days back.
Uganda: 1,335 units, 1,068 inside a 40-day window, 267 out of time. Oldest receipt 1 Jul 2026, 57 days back.
Every market above stands against one cut: Competitive response — 8.8 per cent reduction across eight models, effective 1 Aug 2026. It is stated once because it is the one thing these rows do not differ on.
7,106 more units of Galaxy A17 5G 128GB stand in the company's own warehouse and are not in the channel.
What was claimed against the principal each month, over the twelve months the register carries. The bars are what this company's books say; there is nothing to set against them, because the principal has not answered a single one.
It was six programmes ranked by size, and that was the wrong chart. The six run 838,330 to 999,222 — a sixth of a range across the whole width — so the marks clustered and the drawing said nothing. The finding is not which programme is largest; it is that the account has been building for a year and nobody has answered it, which is a shape over months. The ranking by programme is in Detail, where a ranking of six close figures belongs.
Sell-in and payments are not drawn and are not dropped: payments (253,974,753) and sell-in 250,192,119 USD, which is two hundred and fifty times any claim key here. A drawing holding all eight scales to them and puts every claim on the axis, which is the one thing this panel is about. Both are in Detail in full.
The principal has stated nothing. Every line of the running account carries our own figure and nothing against it, so no difference is taken and no line is called disputed: a dispute is the other side answering with a different figure, and this one has not answered. What the screen states is our side, month by month, and how many months are outstanding.
The running account with the principal of Arkan Distribution, read from Zoho Books. One row a line key and a month. The principal’s own side is a column of this register and it is empty.
A difference is ours less theirs, and it is not taken where theirs is not held. A nought on the principal’s side would turn every line into a dispute over the whole of our own figure — 250,192,119 of sell-in, said to be disputed by a principal who has said nothing.
Nor is the account called *agreed*. Silence is neither agreement nor dispute, and the status this screen states is *outstanding*: a line nobody has answered, with the month it has been outstanding since.
Every mark is the figure the ledger posts, which on a claim key is a credit and so negative. Nothing here is turned round to make the ranking read the way an eye expects: a mark reading 999,222 over a foot and a trace both reading (999,222) is one figure stated two ways on one panel, which is exactly what a figure that opens its own workings exists to prevent.
Sell-in and payments run opposite ways and are stated as they stand, one positive and one negative. Netting them into a balance would be a figure neither side has struck.
Co-op marketing: 12 months, 0 answered by the principal, 12 outstanding. Our own side, (999,222) USD.
Payments (not drawn: the trading account): 12 months, 0 answered by the principal, 12 outstanding. Our own side, (253,974,753) USD.
Price protection: 12 months, 0 answered by the principal, 12 outstanding. Our own side, (877,957) USD.
Sell-in (not drawn: the trading account): 12 months, 0 answered by the principal, 12 outstanding. Our own side, 250,192,119 USD.
Sell-out rebate: 12 months, 0 answered by the principal, 12 outstanding. Our own side, (986,198) USD.
Ship and debit: 12 months, 0 answered by the principal, 12 outstanding. Our own side, (986,944) USD.
Stock rotation: 12 months, 0 answered by the principal, 12 outstanding. Our own side, (935,319) USD.
Warranty and DOA: 12 months, 0 answered by the principal, 12 outstanding. Our own side, (838,330) USD.
3 action · 0 watch · 2 clear · 2 not run.
One company, so every row is about the channel Arkan Distribution’s register holds or the account it runs with the principal. Within a class the rows rank by the finding's figure as a share of Arkan Distribution’s revenue for Aug 2026.
The channel is stock a dealer is holding, and nothing else. He has been invoiced at the old price, he expects to be credited when the price falls, and that credit is the claim. Stock in the company’s own warehouse carries no sell-in invoice for a window to run from: a price cut reaches it as a write-down to the lower of landed cost and the new price, never as a claim, and the two are never added.
Units and money are two scales and nothing on this screen turns one into the other. A handset count is the position register’s; an amount is the price feed’s applied to that count, and where a market prices in a currency of its own no total is taken across it.
The channel is read at 27 Aug 2026, the latest count the position register holds at or before 31 Aug 2026 — the period this screen reports — and not at the day the screen was opened. Every position was counted on that day.
Read from Zoho Books. 11 reads were made for this screen and 11 answered. Every figure on this screen opens its own workings, down to the vouchers behind it.
- The group register · register · answered
- The stock positions · DIST · answered
- The claim programmes · the programmes · answered
- The dealer price feed · the dealer price feed · answered
- The model register · the model register · answered
- The market register · the register · answered
- Sell-in and sell-out · DIST · answered
- The running account with the principal · DIST · answered
- The claims raised · DIST · answered
- The monthly summary · DIST, Aug 2026 and the twelve months to Aug 2026 · answered
- The ledger · the last posting · answered
Five checks ran on 114,271 units across 90 positions and 5 markets, read at 27 Aug 2026, and two could not run at all.
No claim has ever been raised. The claims register, the units behind each claim and the claim history are all empty on these books, so nothing on this screen states what has been recovered — because nothing has been. What it does state is the entitlement: the programme window each market’s policy holds, and how long the stock at each dealer has been sitting against it. That is the company’s own position, and it is computable from two registers that are both full.
Sell-out is not on these books. Every movement the register holds is a sell-in — what this company shipped to a dealer — and nothing records what the dealer then sold to an end customer. So this screen states one half of the channel and says which half; it does not infer the other from the movement in stock, because a fall in units at a dealer is a sale, a return and a restatement all at once, and nothing here can tell them apart. Whether the dealers report sell-out at all, and whether it reaches Zoho, is a question for the client and not one these books can answer.
Every programme term on this screen is an assumption. The group does not hold the distributor agreement, so the window, the coverage rate and the days to file are what this application has been told rather than what either party has signed. Every figure that rests on one is daggered wherever it is used, and a window is a date to verify rather than a date to work to.
- Every unit at a dealer against the programme window on its own sell-in invoice, at 27 Aug 2026 · ran, found 1
- Every unit at a dealer against a dated sell-in invoice and a market whose programme states a window · ran, found nothing
- Every position the register holds against the day the channel is read at, 27 Aug 2026 · ran, found nothing
- Every month of every claim programme on the running account, against the principal’s own side of it · ran, found 1
- Every market holding this channel against whether the register says its cash may leave · ran, found 1
- Every claim raised against the window the programme gives to file it, from the claims raised · not run: the claims raised holds nothing, so no claim has been raised for a filing window to run against. That is not a pass: nothing has been tested
- The channel against what dealers have sold on, which is how many weeks of cover the stock at a dealer represents · not run: sell-in and sell-out holds only shipments out on these books, so there is no sell-out to set a cover against. That is not a pass: nothing has been tested
Units out of time at dealers · Arkan Distribution · 1.3% of Arkan Distribution’s revenue for Aug 2026. 22,824 of the 114,271 units standing at dealers are past the window their own sell-in invoice runs from, and carry 245,327 USD of the 1,238,345 the last cut in each market costs. Out of time is not a smaller claim: the loss on those units is real, it has already been borne, and the programme will not pay it back. Every window here is an assumption — the distributor agreement is not held.
The principal has answered nothing · Arkan Distribution · 28.7% of Arkan Distribution’s revenue for Aug 2026. Not one of the 72 months across 6 claim programmes has been answered by the principal. Our own side comes to (5,623,970) USD; no difference is taken against it, because a nought on their side would turn every line into a dispute over the whole of our own figure. The account is not *agreed* either: silence is neither agreement nor dispute, and the status stated is outstanding.
Cash trapped in 4 markets · Arkan Distribution · 4.6% of Arkan Distribution’s revenue for Aug 2026. 82,366 of the 114,271 units at dealers stand in 4 markets the register marks restricted or delayed — Nigeria 27,183, Ghana 22,659, Tanzania 17,459, Uganda 15,065. Trapped currency is not available cash however healthy the total looks: what those handsets realise cannot be brought home on the day it is realised, and a total that added it to the rest would say otherwise.
- Every unit on a dated invoice · Arkan Distribution · 114,271 units · every one against a window · tested every unit at a dealer against a dated sell-in invoice and a market whose programme states a window
- Every position counted the same day · Arkan Distribution · 90 positions · all at 27 Aug 2026 · tested every position the register holds against the day the channel is read at, 27 Aug 2026