Reading the books.
Position, result and cash flow for LIVE, with the prior year beside every figure and the balance check on screen rather than assumed.
Aug 2026 against Aug 2025, Sixteen Frames Live, in INR. Read from the monthly summary, which is the same source as the statements below.
Statements are drawn one company at a time, chosen in the bar above. The group keeps its books in four currencies and there is no translation view, so no figure on this screen is added to a figure from another company — and there is no consolidated column for the same reason.
The balance sheet control returned no row at all.
The control itself could not be read, so the statements below are unverified. That is worth more attention than any figure on them.
| Line item | FY to dateINR | Prior FYINR | Translated · AED |
|---|---|---|---|
| OPERATING ACTIVITIES | |||
| Profit before tax | 1,49,00,000 | (2,339,066) | |
| Depreciation and amortisation | 33,00,000 | 115,640 | |
| Finance cost charged | 10,50,000 | 35,723 | |
| Operating profit before working capital | (5,14,42,286) | 1,92,50,000 | (2,187,703) |
| Movement in trade and other receivables | 84,00,000 | 919,696 | |
| Movement in inventories | 0 | 0 | |
| Movement in prepayments and other current assets | 0 | 0 | |
| Movement in trade and other payables | (1,46,05,714) | (2,297,781) | |
| Movement in provisions | 0 | 0 | |
| Cash generated from operations | (8,38,47,000) | 1,30,44,286 | (3,565,788) |
| Interest paid | (10,50,000) | (35,723) | |
| Tax paid | 0 | 0 | |
| Net cash from operating activities | (8,46,87,000) | 1,19,94,286 | (3,601,511) |
| INVESTING ACTIVITIES | |||
| Purchase of property, plant and equipment | 79,20,000 | 144,550 | |
| Net cash from investing activities | 33,99,000 | 79,20,000 | 144,550 |
| FINANCING ACTIVITIES | |||
| Movement in borrowings | 0 | 0 | |
| Capital introduced | 0 | 0 | |
| Net cash from financing activities | 0 | 0 | 0 |
| Net movement in cash | (8,12,88,000) | 1,99,14,286 | (3,456,961) |
| Cash at 31 Mar 2026 | 11,65,89,800 | 5,49,09,800 | 4,958,252 |
| Cash at 31 Aug 2026 | 11,65,89,800 | 5,908,886 | |
The balance sheet, 31 Mar 2026 to 31 Aug 2026. Built by the indirect method from the two positions and the result between them. Every working-capital line is the difference between the two balance sheet columns and opens both. Opening cash plus the movement comes to 3,53,01,800 against closing cash of 13,89,43,300, a difference of 10,36,41,500. That difference is not reconciled here and is not hidden: it is what the two routes to the same figure disagree by, and one of them is wrong until it is settled. Interest and tax paid are the charge for the period taken with the movement in what is owed, which is as close as an indirect statement gets without a cash-account analysis. There is no effect of exchange rate changes on cash: these books are kept in one currency. The translated column takes the average rate for the period, 0.04252732 INR to the AED — a movement is earned across a period, not held at a date.
Each is a control that ran against this period. Nothing here is written commentary.