CompanySixteen Frames Films · INRFY 2026-27 to date
Reporting

Financial Statements

Sixteen Frames Films · INR · FY 2026-27 to date, against Apr 2025 to Aug 2025
Revenue
INR
added across Apr 2026 to Aug 2026
a year earlier−36%yr
Expenses
INR
added across Apr 2026 to Aug 2026 · 101.0% of revenue
a year earlier+6.8%yr
Gross profit
INR
added across Apr 2026 to Aug 2026 · 22.1% margin
a year earlier−73%yr
EBITDA
INR
added across Apr 2026 to Aug 2026 · 79.0% margin
a year earlier−39%yr
Profit before tax
INR
added across Apr 2026 to Aug 2026 · (1.0)% of revenue
a year earlier−102%yr
FY 2026-27 to date against Apr 2025 to Aug 2025 · INR
Income statement

Statement of profit or loss for FY 2026-27, month by month, with the prior year beside it
Line itemApr '26May '26Jun '26Jul '26Aug '26FY to dateINRPrior FYINRΔ%
REVENUE
Revenue — theatrical, Kerala−36.3%
Revenue — streaming−36.3%
Revenue — theatrical, overseas−36.3%
Revenue — satellite−36.3%
Revenue — theatrical, rest of India−36.3%
Revenue — dubbing rights−36.3%
Total revenue−36.3%
COST OF SALES
Film production cost+20.2%
Prints and advertising−44.0%
Total cost of sales+5.1%
Gross profit−73.3%
OPERATING EXPENSES
Staff cost+4.5%
Total operating expenses+4.5%
EBITDA−84.9%
Operating profit−84.9%
Finance cost+22.0%
Profit before tax−101.6%
INRprofit before tax · FY 2026-27 to date
Attention · FY 2026-27 to date

  • The period is a lossSixteen Frames Films · FY 2026-27 to date · on revenue of 45,60,55,531 INRINR
  • Period still openSixteen Frames Films · Aug 2026 · no lock heldopen
  • Balance sheet tiesSixteen Frames Films · 31 Aug 2026clear
  • Closing cash tiesSixteen Frames Films · 31 Aug 2026clear
1 action · 1 watch · 2 clear
Revenue to profit

eight steps · FY 2026-27 to date · INR
Balance sheet composition

Assets against claims · 31 Aug 2026 · INR
Cash from operations

INRcash from operations · Aug 2026
Movement in profit

FY 2026-27 to date against Apr 2025 to Aug 2025 · INR
Monthly profit before tax

INRprofit before tax · FY 2026-27 to date
Balance sheet

Statement of financial position as at 31 Aug 2026, with the last audited year end beside it
Line item31 Aug 2026INR31 Mar 2026INRTranslated · AEDΔ vs PY%
ASSETS — CURRENT
Bank — current accounts64,152,513+16.7%
Trade receivables8,272,028−18.6%
Film production work in progress622,387−74.7%
Total current assets1,71,76,47,0801,58,95,87,20873,046,927+8.1%
ASSETS — NON-CURRENT
Property, plant and equipment1,020,6560.0%
Catalogue and film rights18,322,700−2.6%
Total non-current assets45,48,45,39846,62,08,50319,343,356−2.4%
Total assets2,17,24,92,4782,05,57,95,71192,390,283+5.7%
LIABILITIES — CURRENT
Trade payables20,067,579+16.5%
Participation payable620,8990.0%
Total current liabilities48,64,74,98641,95,45,64520,688,477+16.0%
LIABILITIES — NON-CURRENT
Term loans18,893,953+13.9%
Total non-current liabilities44,42,78,00038,99,88,00018,893,953+13.9%
Total liabilities93,07,52,98680,95,33,64539,582,430+15.0%
EQUITY
Share capital425,2730.0%
Retained earnings9,024,2970.0%
Profit for the period43,358,282−0.4%
Total equity1,24,17,39,4921,24,62,62,06652,807,853−0.4%
Total liabilities and equity2,17,24,92,4782,05,57,95,71192,390,283+5.7%
INRassets less liabilities less equity · 31 Aug 2026
Cash flow

Statement of cash flows from 31 Mar 2026 to 31 Aug 2026, indirect method
Line itemFY to dateINRPrior FYINRTranslated · AED
OPERATING ACTIVITIES
Profit before tax28,52,21,673(192,333)
Depreciation and amortisation1,08,99,51,49713,207,417
Finance cost charged20,39,88,0002,308,808
Operating profit before working capital36,03,30,5311,57,91,61,17015,323,892
Movement in trade and other receivables(5,19,80,528)1,887,315
Movement in inventories00
Movement in prepayments and other current assets18,29,91,8241,840,185
Movement in trade and other payables(12,90,08,176)(2,846,326)
Movement in provisions00
Cash generated from operations38,10,50,7261,58,11,64,29016,205,066
Interest paid(4,45,00,000)(2,308,808)
Tax paid00
Net cash from operating activities32,67,60,7261,53,66,64,29013,896,258
INVESTING ACTIVITIES
Purchase of property, plant and equipment(13,39,77,148)483,242
Net cash from investing activities1,13,63,105(13,39,77,148)483,242
FINANCING ACTIVITIES
Movement in borrowings(10,68,00,000)(2,308,808)
Capital introduced00
Net cash from financing activities(5,42,90,000)(10,68,00,000)(2,308,808)
Net movement in cash28,38,33,8311,29,58,87,14212,070,692
Cash at 31 Mar 20261,29,27,91,77549,17,18,06654,978,970
Cash at 31 Aug 20261,29,27,91,77564,152,513
INRclosing cash · 31 Aug 2026
Fixed assets

Fixed assets by class, at cost less depreciation to date
ClassAssetsCostINRDepreciation to dateINRNet book valueINR
fixtures1
it1
plant1
3 assets · 3 classes · straight line to Aug 2026
Receivable ageing

Receivable balances by age, counterparty by counterparty
CounterpartyTotalINRTo 30 days31 to 6061 to 9091 to 180Over 180
Kerala theatrical — direct release—(35,244,528)(3,595,339)(4,320,013)87,778,387
Secondary streaming platform—(22,843,676)(2,330,312)15,029,32439,064,066
Cinemaya North America—(7,660,525)4,959,609(5,756,186)24,907,498
Regional satellite network—(10,370,304)(1,057,888)(1,271,115)25,827,797
Vyshak Films — rest of India—(9,355,029)(954,318)(1,146,670)23,299,202
Aurora Distribution Europe—(11,267,092)(6,890,439)3,436,17922,232,747
Primary streaming platform———(17,829,333)17,829,333
Total, 7 counterparties122,471,375—(96,741,154)(9,868,687)(11,857,815)240,939,031
bands net credit balances; share not stated
Books and records

Compliance register for the Indian companies
CompanyAudit trailDaily backup in IndiaLast backup
Sixteen Frames Filmsonarkan-backup-mum.internal-4 days ago
Sixteen Frames Musiconarkan-backup-mum.internal-4 days ago
Sixteen Frames Livedisabledarkan-backup-mum.internal, stale27 days ago
Section 128 · 3 registers · Indian companies
Data quality · books through 28 Aug 2026 · 20 reads, all answered · 1 check not runEvery figure opens its workings