Reading the books.
Arkan Distribution USD · Arkan Technologies AED · Sixteen Frames Films INR · Sixteen Frames Music INR · Sixteen Frames Live INR · Blushell Marine AED · read from Zoho Books and Tally Prime
The per-company statements are unchanged and still live under each business. This is in addition to them, not instead of them.
Read from Zoho Books and Tally Prime. Every figure on this screen opens the companies behind it, each of those its own rate and untranslated original.
9 reads were made for this screen and every one answered.
Combined, not consolidated: every company translated into AED and added, with no intercompany balance eliminated and no company translated at a rate nobody struck.
Every company’s figures are translated into AED and added. No intercompany balance has been eliminated. A charge from one group company to another is in the result twice — once as income and once as cost.
42,748,153 AED. 88 arrangements with both legs inside the group. This is what a consolidation would remove and this statement does not.
USD 3.6725 · INR 0.04252732. Closing rates as at 31 Aug 2026, from the exchange rates. Income and expense take the average rate for the period; balances take the close at the date.
6 of 6. Every company the register holds is in this statement.
Twelve months to Aug 2026 beneath each figure, each month combined and translated the same way, and drawn only where every company on the strip is in it.
Translated at USD 3.6725 · INR 0.04252732, as at 31 Aug 2026, at rates the books hold. Earnings take the average rate for the period; balances take the close.
The monthly summary, FY 2026-27 to date. Each company's own-currency figure translated at its rate and added. Every figure opens the companies behind it, each of those its own rate and untranslated original.
Nothing here is generated. Each line is either a fact about the translation this screen performed or a finding another screen computed.
Against Jul 2026, every company combined and translated the same way, rather than the same month a year earlier, which is the movement on the tile.
No figure here has a month before it to move against.
| Caption | Apr '26 | May '26 | Jun '26 | Jul '26 | Aug '26 | Year to dateAED |
|---|---|---|---|---|---|---|
| Revenue | ||||||
| Cost of sales | ||||||
| Gross profit | ||||||
| Operating expenses | ||||||
| EBITDA | ||||||
| Depreciation | ||||||
| Finance cost | ||||||
| Profit before tax |
FY 2026-27 to date · AED
Each company's own-currency figure translated at its average rate for the period and added, month by month across FY 2026-27 to date, with the year to date at the right.
The monthly summary, FY 2026-27 to date. Each company's own-currency figure translated at its average rate for the period and added. Every figure opens the companies behind it, each of those its own rate and untranslated original. Combined and not consolidated: intercompany charges appear on both legs.
A caption-level statement. The summary computes captions rather than accounts, and a combined statement drilled to a Tally account code would be five charts of accounts side by side with no mapping between them, which is a job a consolidation does and this is explicitly not one.
Five months of FY 2026-27 to date; five of them hold every company in the combination. six of six companies in the year to date; where the result came from, company by company, is under the bridge's Detail.
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.
A share is of that company’s own revenue for FY 2026-27 to date, in the currency it keeps its books in; the group’s loss is a share of the combined revenue in AED.
Tested: the balance sheet at every company at 31 Aug 2026; FY 2026-27 to date, combined, for a loss before tax; the comparative a year earlier; a rate for every company; whether Aug 2026 is closed at every company; the cash flow of every company.
Combined, so a loss is the group’s loss after every company is translated and added; a company’s own result is on its own statements.
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.
Period still open · 6 of 6 · no lock held for Aug 2026 at six companies. Aug 2026 is still open at Arkan Distribution, Arkan Technologies, Sixteen Frames Films, Sixteen Frames Music, Sixteen Frames Live, Blushell Marine: no lock is held for it, so these statements can still move.
Cost of sales takes 89% of revenue; overhead takes most of what is left
AED, FY 2026-27 to date, the group combined.
The monthly summary, FY 2026-27 to date. Combined and translated into AED at the rates in the strip's drawer, which is where the basis and the companies in it are stated. Every step opens the same workings its tile opens.
A bridge rather than four tiles: the strip states the subtotals, and the steps between them are where the arithmetic is. Each step is the combined line the strip is drawn from, so a bar and a tile that share a name are one figure with one set of workings.
Sixteen Frames Live is the only loss in the combination.
The monthly summary, FY 2026-27 to date. Each company translated at its own average rate for the period.
The owners have funded 43 per cent of what the group owns
As at 31 Aug 2026, translated into AED at the closing rate. Assets on the left, claims on the right.
The monthly summary, as at 31 Aug 2026. Balances at the date, translated at the close and added.
Two bars rather than the current assets by kind: a balance sheet is two sides that come to the same height, and the reading is how the right-hand side divides between what is owed, what is borrowed and what is owned. Each segment opens the combined caption it draws, and each caption the companies behind it.
Receivables is 44 per cent of what the group is holding: cash 136,166,331, receivables 233,972,552, inventory 163,980,405 AED, as at 31 Aug 2026, translated at the closing rate.
Operating moved the group's cash most over FY 2026-27 to date.
AED, combined. The bars are movements and take the average rate; the two totals are balances and take the close.
The cash flow, indirect method, FY 2026-27 to date. Each company built by the indirect method, translated and added.
Opening cash, the three blocks, and closing cash — the shape of the statement beneath as a picture. The two balances open the combined caption they draw; the three movements are each company’s block translated and added, and open nothing, because no single figure in the books is what they draw.
Two stacked bars of the combined revenue by company: translated at this period's rates, and the same own-currency figures at the rates held at 31 Aug 2025. The gap between them is what the rate did.
505,983,510 AED at Aug 2026 rates against 506,556,595 at Aug 2025 rates: the rates took 573,086 AED.
The exchange rates, 31 Aug 2025 and 31 Aug 2026. The average rate for each period where one is held, the close where not; USD 3.6725 · INR 0.04252732 at 31 Aug 2026.
A company’s share of the combined revenue in its own currency is not comparable across three currencies, so the drawing holds the figures still and moves only the rate. Each segment opens the translation it draws — the own-currency figure, the rate applied and where it came from — and the second bar names the date its rate was taken at.
Profit is down on the year, and revenue moved it against
AED, FY 2026-27 to date against Apr 2025 to Aug 2025. From last year’s combined profit before tax to this year’s in five steps: revenue, cost of sales, overhead, and everything else between EBITDA and profit. Last year is translated at last year’s rates, so a step is part movement and part rate.
The monthly summary, Apr 2025 to Aug 2025 and FY 2026-27 to date. Both periods, each combined and translated at its own rates.
Five steps from last year’s profit to this year’s is the reading a chartered accountant makes first, and it has a box of its own. The two profits open their combined workings; each step between them opens the comparison itself — the two years’ combined figures for that line, and their difference as the bar draws it — so a click shows exactly what the bar drew and where each side came from.
FY 2026-27 to date month by month, AED. A bar a month, a loss in the signal ink below the baseline, the year to date in the foot. A month is drawn only where every company in the combination is in it.
The monthly summary, FY 2026-27 to date. Profit before tax at each month end, every company combined and translated at that month’s rates.
Bars rather than a line: the months are figures, each of which opens the companies behind it, and a month at a loss is read off a bar below the baseline at a glance. No new read — the summary already holds the year for the strip.
| Caption | Aug 2026AED | Aug 2025AED | Δ vs PY% |
|---|---|---|---|
| Current assets | +5.8% | ||
| Cash and cash equivalents | +15.9% | ||
| Trade and other receivables | −1.2% | ||
| Inventory | +14.5% | ||
| Total assets | +4.1% | ||
| Current liabilities | −9.2% | ||
| Trade and other payables | −9.2% | ||
| Borrowings | +5.7% | ||
| Equity | +20.9% |
As at 31 Aug 2026 · AED
Balances at the date, translated at the closing rate on it, and added. A balance is never added across the months of the period — only across the companies at its end.
The monthly summary, as at 31 Aug 2026. Balances at the date, translated at the closing rate on it, and added. A balance is never added across the months of the period — only across the companies at its end. Combined and not consolidated: intercompany receivables and payables are on both sides of this statement rather than eliminated against each other.
The balance sheet control, as at 31 Aug 2026. An exceptions view: a row is a company-month that does not tie, and a group that balances returns nothing at all.
The captions the summary computes, each against the same date a year earlier, because a combined position drilled to account codes would be five charts of accounts side by side. The control is run on every company at this date, and where it fails the captions here are drawn from balances that do not tie.
The balance sheet control ties at every company at 31 Aug 2026.
Six of six companies in the position at 31 Aug 2026; six a year earlier.
| Caption | Aug 2026AED |
|---|---|
| Operating activities | |
| Profit before tax | 13,364,430 |
| Depreciation | 16,521,282 |
| Movement in receivables | 2,627,786 |
| Movement in inventory | (5,864,252) |
| Movement in payables | (12,302,999) |
| Net cash from operating activities | 14,346,248 |
| Investing activities | |
| Net cash from investing activities | — |
| Financing activities | |
| Net cash from financing activities | 2,308,808 |
| Net movement in cash | 16,655,056 |
| Opening cash | 130,976,734 |
| Closing cash | |
FY 2026-27 to date · indirect · AED
Built by the indirect method for each company, translated at that company’s rate and added. The movement is a flow and takes the average rate; opening and closing cash are balances and take the close at their own dates.
The cash flow, indirect method, FY 2026-27 to date. Built by the indirect method for each company, translated at that company’s rate and added. The movement is a flow and takes the average rate; opening and closing cash are balances and take the close at their own dates. Combined and not consolidated: cash moved between group companies is a receipt in one and a payment in another and nets to nothing only by coincidence here.
One read across every company rather than one a company, split by entity here; a company that did not answer is absent from every line rather than shown as nil, and is named under Detail.
0 action · 1 watch · 3 clear.
A share is of that company’s own revenue for FY 2026-27 to date, in the currency it keeps its books in; the group’s loss is a share of the combined revenue in AED.
Read from Zoho Books and Tally Prime. 9 reads were made for this screen and 9 answered. Every figure on this screen opens its own workings, down to the vouchers behind it.
Tested: the balance sheet at every company at 31 Aug 2026; FY 2026-27 to date, combined, for a loss before tax; the comparative a year earlier; a rate for every company; whether Aug 2026 is closed at every company; the cash flow of every company.
Combined, so a loss is the group’s loss after every company is translated and added; a company’s own result is on its own statements.
Period still open · 6 of 6 · no lock held for Aug 2026 at six companies. Aug 2026 is still open at Arkan Distribution, Arkan Technologies, Sixteen Frames Films, Sixteen Frames Music, Sixteen Frames Live, Blushell Marine: no lock is held for it, so these statements can still move.