Reading the books.
Five companies in three currencies. Every figure is stated in the books that recorded it; nothing is added across them.
Aug 2026, the group combined and translated into AED. Combined, not consolidated: no intercompany balance has been eliminated. Each company's own figures, in its own currency, are further down this screen.
Combined and translated into AED, as at 31 Aug 2026. Leverage, collection days and payment days are not here: a group ratio is judged against nothing, and each company's own are on its Ratios screen.
Combined, not consolidated. No intercompany balance has been eliminated: a charge from one group company to another is in these figures twice. All 5 companies are in these figures.
Translated at USD 3.6725 · INR 0.04252732, as at 31 Aug 2026. Earnings take the average rate for the period; balances take the close.
Open the combined statementsEach company in the currency it keeps its books in. Nothing here is added across companies — there is no translation view, and no eliminations have been made, so a total would be an addition of unlike things that had also been counted twice. There is no comparative column: seven companies with one each is a table nobody can read without scrolling sideways, and each company carries its own comparative on its own screens.
| Figure | Arkan DistributionUSD | Arkan TechnologiesAED | Sixteen Frames FilmsINR | Sixteen Frames MusicINR | Sixteen Frames LiveINR |
|---|---|---|---|---|---|
| Revenue | |||||
| Gross profit | |||||
| EBITDA | |||||
| Profit before tax | |||||
| At the month end | |||||
| Cash | |||||
| Net working capital | |||||
The monthly summary, Aug 2026 against Aug 2025. The comparative sits beside each figure rather than beneath it, so a reader compares along a row and not down a column. Each company is stated in the currency it keeps its books in, and no two are added together — there is no translation view, and no column combines them for the same reason. Every figure here opens its own workings down to the vouchers behind it.
Profit before tax for Aug 2026, on revenue of .
Interest cover with Wio Bank, last tested against a limit of at least 2.50, on 30 Jun 2026. It does not meet the limit.
Cost to complete cover with Film financier, last tested against a limit of at least 1.00, on 30 Jun 2026. It does not meet the limit.
The margin on Concert tour — three cities, which has committed and spent more than the client contracted to pay: a contract of 2,84,00,000, and 5 other events are also under water.
The largest of 15 claims never filed against the vendor, on stock rotation. Their windows have closed — the oldest by 12 days — under a programme this demo assumes rather than one we hold the agreement for.
Profit before tax for Aug 2026, on revenue of .
Profit before tax for Aug 2026, on revenue of .
Net debt to EBITDA with Wio Bank, last tested against a limit of at most 3.00, on 30 Jun 2026. The lender has it on watch, with 0.05 per cent of headroom left.
Current ratio with Wio Bank, last tested against a limit of at least 1.10, on 30 Jun 2026. The lender has it on watch, with 0.07 per cent of headroom left.
Current ratio with Wio Bank, last tested against a limit of at least 1.10, on 30 Jun 2026. The lender has it on watch, with 0.07 per cent of headroom left.
Current ratio with Indian bank, last tested against a limit of at least 1.10, on 30 Jun 2026. The lender has it on watch, with 0.07 per cent of headroom left.
Current ratio with Indian bank, last tested against a limit of at least 1.10, on 30 Jun 2026. The lender has it on watch, with 0.07 per cent of headroom left.
Current ratio with Indian bank, last tested against a limit of at least 1.10, on 30 Jun 2026. The lender has it on watch, with 0.07 per cent of headroom left.
The largest of 15 claims still to be filed, on stock rotation. Their windows shut within 30 days, the last in 19 days. The window is assumed, as every claim rule in this demo is.
Tested: the period for a loss before tax; the thirteen week forecast for a week when cash on its own runs out; every covenant against the limit it was last tested at. And for this business: claims not yet filed against the window each has left; related-party charges against the mark-up policy sets for them; statement receipts that could not be matched to a recording; events whose committed and actual cost exceed what the client contracted. A production is tested for none of its own: the budget by department is held per production and cannot be read without first reading the productions, so it is not tested here. It is on the production screen. Ranked by standing first — what is already true before what is still ahead — then by how much of its own base each one takes. Never by amount: these figures are in more than one currency and do not order against one another.
Twelve months to Aug 2026. Each row carries its own scale and its own unit.
The monthly summary, the twelve months to Aug 2026. Revenue at each month end.
These rows are in different currencies, so their heights are not comparable. Their shapes are, which is what a small multiple is for.
Profit before tax as a share of revenue, as at 31 Aug 2026. Ordered, so the outliers announce themselves.
The ratio definitions, Aug 2026. A margin is comparable across currencies where an amount is not, which is why this chart exists and a revenue chart across these companies does not.