Reading the books.
Blushell Marine buys chilled and frozen seafood, lands it at Jebel Ali and re-exports it into the Gulf, Europe and East Africa. A consignment is one arrival of one catch item: it lands whole, it is sold whole, and until it sells it sits in a cold store losing the only thing it cannot get back, which is time. That is what makes this register different from a stock ledger — a handset that did not sell this month is worth the same next month, and a container of yellowfin is not.
Two records and two dates. A landing is dated at the day the register says the shipment arrived; a sale at the day its revenue reached the books. So a month’s landings are not a month’s sales of those landings, and nothing on this screen adds a weight from one record to a weight from the other.
Every kilogram here is the register’s own weight for a whole consignment. Not one of the ledger lines that name a consignment carries a quantity — 2,972 of them carry a rate, which is a rate on a weight nobody wrote down — so nothing on this screen divides money to get a weight. A consignment sells entire, which is what makes a sold weight a reading of two records rather than an estimate.
Every drawing on this screen covers the twelve months to Aug 2026. The strip and the rows under Attention are FY 2026-27 to date, which is the period the bar names.
The store is read at 31 Aug 2026, the end of the month this screen reports, and not at the day it is opened — 12 Oct 2026. A days-left figure read off the wall clock would change while nobody edited anything.
The catch register and the consignment register of Blushell Marine, read from Zoho Books; the ledger lines that name a shipment, and the vouchers they sit on, for what the books have done with it; the monthly balances for the stock account; and the monthly summary for the strip. Every figure on this screen opens its own workings.
7 reads were made for this screen and every one answered.
The balance sheet’s seafood stock is not the cold store. A lot written off is still capitalised at the stock account — the write-down is charged against the inventory provision and never touches it — so the stock account holds the expired lots as well as the sellable ones until somebody scraps them. The cold store is what can still be sold, and it is the smaller figure.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
The register and the ledger are put together in this application rather than in the books: the ledger holds no column for a shipment in the summary an accountant reads, so the lines that name one are read in full and attributed to the shipment they belong to. A change to the books that would answer the same question in one row a shipment is written and waiting to be applied; when it is, the arithmetic does not change, because the arithmetic here is the one it does.
The table is the chooser: a catch item’s name opens it in the lots panel, by ?item= in the address. Where the address names none the screen opens on the item whose nearest lot expires soonest — Vannamei shrimp 21/25 here — then the largest cost on hand, then the largest on the register.
The first band is 20 days, which is the longest this company has ever taken to sell a lot — landing to the day the revenue posted, over every sale the books hold. It is read rather than chosen: a lot with less time than that has less life left than the slowest sale on record.
FY 2026-27 to date against Apr 2025 to Aug 2025, Blushell Marine, 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 register below is not this. The books hold what has been invoiced and posted; the register holds 812 arrivals of fish, 72 of which are still in a cold room. Nothing on this screen adds one to the other.
The store is read at 31 Aug 2026, the end of the month this screen reports, and not at the day it is opened — 12 Oct 2026. A days-left figure read off the wall clock would change while nobody edited anything.
The monthly summary of Blushell Marine, FY 2026-27 to date, 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 balance sheet’s seafood stock is not the cold store. A lot written off is still capitalised at the stock account — the write-down is charged against the inventory provision and never touches it — so the stock account holds the expired lots as well as the sellable ones until somebody scraps them. The cold store is what can still be sold, and it is the smaller figure.
Against the month before — the last month each figure was posted in — 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.
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 a shipment Blushell Marine’s register holds or the stock account it answers to. Within a class the rows rank by the finding’s figure as a share of Blushell Marine’s revenue for FY 2026-27 to date.
Two records and two dates. A landing is dated at the day the register says the shipment arrived; a sale at the day its revenue reached the books. So a month’s landings are not a month’s sales of those landings, and nothing on this screen adds a weight from one record to a weight from the other.
The store is read at 31 Aug 2026, the end of the month this screen reports, and not at the day it is opened — 12 Oct 2026. A days-left figure read off the wall clock would change while nobody edited anything.
Tested for FY 2026-27 to date: the seafood stock on the balance sheet against every lot the register still capitalises; every lot in the cold store against the 20 days the slowest sale on these books took; every lot that has sold, for a sale invoiced after the day the register says it expired; the write-down account for the period; every lot’s cost charged plus stock held against what it cost to land, to the fil; and every shipment on the register for a ledger line naming it. Read at 31 Aug 2026. Not tested: the margin. It is one figure on every lot that has ever sold, so a check against it could only come back clean, and the constancy is stated on the face of the cold store instead. Adverse, then watch, then clear; within a class by the finding’s figure as a share of Blushell Marine’s revenue for the period.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
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.
Stock the register cannot name · Blushell Marine · 23.2% of Blushell Marine’s revenue for FY 2026-27 to date. The balance sheet carries 35,095,784 of seafood stock and the consignment register accounts for 25,295,784 of it. The difference, 9,800,000, came into these books as an opening balance at 1 April 2024, carried from the audited balance sheet at 31 March 2024. The register starts the same day and does not itemise it: it has no lot, no species, no landing date and no expiry, so no screen can age it, band it or say when it will sell. Every days-left figure on this screen is about the 72 lots the register does name, and this is the rest of the stock account.
Lots expire inside the selling window · Blushell Marine · 2.3% of Blushell Marine’s revenue for FY 2026-27 to date. 4 lots in the cold store, 952,996 at landed cost, have fewer days left than the longest this company has ever taken to sell one — 20 days, read off the ledger rather than chosen. The nearest is BM-202509-028, Vannamei shrimp 21/25, which the register says is out of date on 1 Sept 2026. Every write-down these books hold was taken on the day the register said the lot expired, so this is what the next one would be.
Shelf life contradicted by the ledger · Blushell Marine · 49% of Blushell Marine’s revenue for FY 2026-27 to date sits in the store these shelf lives age. 255 of the 720 lots that have sold were invoiced after the day the register says they expired — every one of them chilled, the worst by 14 days and the middling one by 7. Three things do that, and this screen has no evidence to choose between them: the assumed shelf life may be too short; the invoice date may not be the dispatch date, so the fish may have left the cold store days before the invoice was raised; or the fish may have been sold out of date. The store that has not moved is aged on the register's own shelf lives, because that is the only figure there is for stock nobody has invoiced, and reading it against a longer life nobody can evidence would state a store with more time left than anybody can show. No finding is raised about the lots that sold: they are invoiced, paid and gone, and the question belongs to the seller and the warehouse.
Stock written off in the period · Blushell Marine · 1.8% of Blushell Marine’s revenue for FY 2026-27 to date. 755,754 was written off over FY 2026-27 to date, across 4 lots in 3 of 5 months. Every write-down in these books is the whole of what the lot cost to land, taken on the day the register says it expired — so this is not a judgement anybody made about the fish, it is the assumed shelf life running out. The charge goes to the inventory provision and never touches the stock account, which is why the cost of an expired lot is still on the balance sheet.
| Catch item | Lots held | In the storekg | At landed costAED | Days leftdays | Landedkg | Soldkg |
|---|---|---|---|---|---|---|
| Black tiger prawn 13/15frozen · 365 days on the shelf † | 8 | |||||
| Black tiger prawn 16/20frozen · 365 days on the shelf † | 6 | |||||
| Blue swimming crab A · meatfrozen · 240 days on the shelf † | 4 | |||||
| Cuttlefish A · whole cleanfrozen · 270 days on the shelf † | 2 | |||||
| Hamour A · wholechilled · 7 days on the shelf † | — | — | ||||
| King fish A · wholechilled · 8 days on the shelf † | — | — | ||||
| Indian mackerel A · whole roundfrozen · 180 days on the shelf † | 4 | |||||
| Silver pomfret A · wholechilled · 7 days on the shelf † | — | — | ||||
| Reef cod A · wholechilled · 9 days on the shelf † | — | — | ||||
| Sardine A · whole roundfrozen · 180 days on the shelf † | 6 | |||||
| Sheri A · wholechilled · 6 days on the shelf † | — | — | ||||
| Squid A · tubefrozen · 270 days on the shelf † | 8 | |||||
| Swordfish A · loinchilled · 10 days on the shelf † | — | — | ||||
| Vannamei shrimp 16/20frozen · 365 days on the shelf † | 13 | |||||
| Vannamei shrimp 21/25 · chosenfrozen · 365 days on the shelf † | 5 | |||||
| Vannamei shrimp 26/30frozen · 365 days on the shelf † | 9 | |||||
| Vannamei shrimp 31/40frozen · 365 days on the shelf † | 7 | |||||
| Yellowfin tuna A · sashimichilled · 9 days on the shelf † | — | — | ||||
| Yellowfin tuna B · loinchilled · 9 days on the shelf † | — | — | ||||
| Yellowfin tuna C · steakchilled · 7 days on the shelf † | — | — | ||||
| Blushell Marine11 of 20 items hold stock | 72 |
One row a catch item: what is in the cold store of it, how long its nearest lot has, and what landed and sold in FY 2026-27 to date. Every one of the 20 items the register holds is a row, including the 9 that hold nothing — that is a measured nil rather than an absence, and it can only be read off a table that lists what it examined.
Two records and two dates. A landing is dated at the day the register says the shipment arrived; a sale at the day its revenue reached the books. So a month’s landings are not a month’s sales of those landings, and nothing on this screen adds a weight from one record to a weight from the other.
Every kilogram here is the register’s own weight for a whole consignment. Not one of the ledger lines that name a consignment carries a quantity — 2,972 of them carry a rate, which is a rate on a weight nobody wrote down — so nothing on this screen divides money to get a weight. A consignment sells entire, which is what makes a sold weight a reading of two records rather than an estimate.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
The consignment register of Blushell Marine, read from Zoho Books. The catch register for the species and the assumed shelf life; the ledger for what has been posted against each shipment.
The reader’s first question is which fish, and this is where they choose: a name is an address link, the chosen row says so, and the lots panel draws that item. The company row is the whole store and chooses nothing — a shelf life is a fact about one lot, and a days-left figure over eleven items at once is a picture of a decision nobody takes.
The balance sheet’s seafood stock is not the cold store. A lot written off is still capitalised at the stock account — the write-down is charged against the inventory provision and never touches it — so the stock account holds the expired lots as well as the sellable ones until somebody scraps them. The cold store is what can still be sold, and it is the smaller figure.
9,800,000 of the stock account is stock the consignment register does not name. It is an opening balance carried into these books from an audited balance sheet at 1 April 2024, the day the register itself starts, and it has no lot, no species, no landing date and no expiry. Nothing on this screen can age it, band it or say when it will sell.
Gross margin is 28.00% on every one of the 720 lots that has ever sold, and landed cost per kilogram has one value for each catch item across every arrival. So there is no margin panel on this screen and no margin check among the tests: a drawing of it would be a box of identical bars, which reads as a fault, and a check against it could only ever come back clean. It is stated here once instead. The day a lot sells at any other margin the constancy fails and the panel this map leaves out — margin per kilogram by catch item, the register’s weight on both sides so the kilograms cancel — is the panel to add.
Over 12 months the register landed 3,022,427 kg and sold 2,397,530 kg, so the store took on 624,897 kg more than it shipped. 12 of those 12 months landed more than they sold.
Black tiger prawn 13/15: 8 lots, 83,122 kg, the nearest out of date on 9 Oct 2026 †.
Black tiger prawn 16/20: 6 lots, 61,542 kg, the nearest out of date on 12 Oct 2026 †.
Blue swimming crab A · meat: 4 lots, 27,768 kg, the nearest out of date on 1 Nov 2026 †.
Cuttlefish A · whole clean: 2 lots, 24,072 kg, the nearest out of date on 10 Dec 2026 †.
Indian mackerel A · whole round: 4 lots, 43,578 kg, the nearest out of date on 7 Sept 2026 †.
Sardine A · whole round: 6 lots, 53,856 kg, the nearest out of date on 4 Oct 2026 †.
Squid A · tube: 8 lots, 68,168 kg, the nearest out of date on 6 Oct 2026 †.
Vannamei shrimp 16/20: 13 lots, 125,185 kg, the nearest out of date on 4 Oct 2026 †.
Vannamei shrimp 21/25: 5 lots, 39,243 kg, the nearest out of date on 1 Sept 2026 †.
Vannamei shrimp 26/30: 9 lots, 73,477 kg, the nearest out of date on 14 Sept 2026 †.
Vannamei shrimp 31/40: 7 lots, 58,871 kg, the nearest out of date on 10 Oct 2026 †.
9 of the 20 items hold nothing: Hamour A · whole, King fish A · whole, Silver pomfret A · whole, Reef cod A · whole, Sheri A · whole, Swordfish A · loin, Yellowfin tuna A · sashimi, Yellowfin tuna B · loin, Yellowfin tuna C · steak.
One bar a band, at what the lots in it cost to land, at 31 Aug 2026. At cost rather than at weight: a tonne of shrimp and a tonne of sardine are the same bar by weight and eight times apart in money, and it is the money that has to be sold before it expires.
The first band is 20 days, which is the longest this company has ever taken to sell a lot — landing to the day the revenue posted, over every sale the books hold. It is read rather than chosen: a lot with less time than that has less life left than the slowest sale on record.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
The store is read at 31 Aug 2026, the end of the month this screen reports, and not at the day it is opened — 12 Oct 2026. A days-left figure read off the wall clock would change while nobody edited anything.
The consignment register of Blushell Marine, read from Zoho Books. The expiry on each lot is its landing plus the shelf life its catch item assumes.
A lot invoiced after the day its own register row says it expired is two records contradicting each other, and there are three ways that happens. The assumed shelf life may be too short. The invoice date may not be the dispatch date — the fish may have left the cold store days before the invoice was raised. Or the fish may have been sold out of date.
This screen does not pick one. What it does is state the contradiction, and then read the unsold book on the assumption the register is right: a lot in the cold store is aged against the shelf life the register assumes, because that is the only figure there is for stock that has not moved, and reading it against a longer life nobody has evidence for would state a store with more time left than anybody can show.
Nothing here raises a finding about the lots that sold. They are invoiced, paid and gone, and a finding about them would be a finding about an assumption nobody has tested. It is a question for the seller and for the warehouse, and it is on the list for them.
255 of the 720 lots that have sold were invoiced after the day the register says they expired — every one of them chilled — the worst by 14 days and the middling one by 7.
4 lots inside the 20-day selling window: 35,060 kg at 952,996.
18 lots between 21 and 90 days: 169,624 kg at 5,181,713.
25 lots between 91 and 180 days: 227,631 kg at 6,469,142.
25 lots more than 180 days: 226,567 kg at 7,928,307.
Two lines a month over the twelve to Aug 2026: what arrived, and what sold. Both are the register’s own weights.
Two records and two dates. A landing is dated at the day the register says the shipment arrived; a sale at the day its revenue reached the books. So a month’s landings are not a month’s sales of those landings, and nothing on this screen adds a weight from one record to a weight from the other.
Every kilogram here is the register’s own weight for a whole consignment. Not one of the ledger lines that name a consignment carries a quantity — 2,972 of them carry a rate, which is a rate on a weight nobody wrote down — so nothing on this screen divides money to get a weight. A consignment sells entire, which is what makes a sold weight a reading of two records rather than an estimate.
The consignment register of Blushell Marine, read from Zoho Books. Landings dated by the register; sales dated at the day the revenue reached the books.
Two lines rather than one net. A net would hide a month that landed nothing and sold nothing, which is not the same month as one that landed and sold the same — and a store that is filling is a store whose shelf lives are running while it fills.
Over 12 months the register landed 3,022,427 kg and sold 2,397,530 kg, so the store took on 624,897 kg more than it shipped. 12 of those 12 months landed more than they sold.
Sept 2025: 28 landed at 254,586 kg, 22 sold at 209,867 kg.
Oct 2025: 28 landed at 259,520 kg, 22 sold at 182,615 kg.
Nov 2025: 28 landed at 223,522 kg, 23 sold at 210,743 kg, and 1 lot written off.
Dec 2025: 28 landed at 252,224 kg, 25 sold at 198,798 kg.
Jan 2026: 28 landed at 233,734 kg, 17 sold at 142,142 kg, and 2 lots written off.
Feb 2026: 28 landed at 270,753 kg, 25 sold at 220,894 kg, and 1 lot written off.
Mar 2026: 28 landed at 242,996 kg, 21 sold at 197,826 kg, and 1 lot written off.
Apr 2026: 28 landed at 235,060 kg, 25 sold at 228,029 kg.
May 2026: 28 landed at 254,506 kg, 22 sold at 188,320 kg, and 1 lot written off.
Jun 2026: 28 landed at 273,766 kg, 15 sold at 155,986 kg, and 2 lots written off.
Jul 2026: 28 landed at 258,430 kg, 23 sold at 209,767 kg.
Aug 2026: 28 landed at 263,330 kg, 27 sold at 252,543 kg, and 1 lot written off.
One row a grade, drawn as its share of the cold store at landed cost. The scale is the whole store, so a bar is what that grade is of the money in the cold room.
By grade rather than by species, because a grade is what the price is set on: a count size is pieces to the pound, and two species share one — 16/20 is a grade of shrimp and of prawn alike.
The consignment register of Blushell Marine, read from Zoho Books. The catch register’s own grade on each item, at what its lots cost to land.
A buyer buys a size. Quoting a price for a species without its grade is quoting for something nobody trades, and a store that is four fifths one size is a store with one price line in it.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
16/20 — Black tiger prawn, Vannamei shrimp: 19 lots, 186,727 kg, the nearest out of date on 4 Oct 2026 †.
13/15 — Black tiger prawn: 8 lots, 83,122 kg, the nearest out of date on 9 Oct 2026 †.
26/30 — Vannamei shrimp: 9 lots, 73,477 kg, the nearest out of date on 14 Sept 2026 †.
31/40 — Vannamei shrimp: 7 lots, 58,871 kg, the nearest out of date on 10 Oct 2026 †.
21/25 — Vannamei shrimp: 5 lots, 39,243 kg, the nearest out of date on 1 Sept 2026 †.
A · tube — Squid: 8 lots, 68,168 kg, the nearest out of date on 6 Oct 2026 †.
A · meat — Blue swimming crab: 4 lots, 27,768 kg, the nearest out of date on 1 Nov 2026 †.
A · whole round — Indian mackerel, Sardine: 10 lots, 97,434 kg, the nearest out of date on 7 Sept 2026 †.
A · whole clean — Cuttlefish: 2 lots, 24,072 kg, the nearest out of date on 10 Dec 2026 †.
One dot a lot of Vannamei shrimp 21/25: how many days it has before the register says it is out of date, at 31 Aug 2026. Ordered by the nearest, because the nearest is the next decision.
The rule at 20 days is the longest this company has ever taken to sell a lot, read off the ledger. A dot inside it is stock with less life left than the slowest sale on record.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
The store is read at 31 Aug 2026, the end of the month this screen reports, and not at the day it is opened — 12 Oct 2026. A days-left figure read off the wall clock would change while nobody edited anything.
The consignment register of Blushell Marine, read from Zoho Books. Every lot of Vannamei shrimp 21/25 still in the cold store, at 31 Aug 2026.
A shelf life is a fact about one lot and not about a species: two arrivals of the same fish three months apart are two different decisions, and averaging them would hide the one that has to move this week.
BM-202509-028, Vannamei shrimp 21/25: landed 1 Sept 2025, 7,279 kg at 262,044, 1 days left †.
BM-202512-014, Vannamei shrimp 21/25: landed 25 Dec 2025, 6,519 kg at 234,684, 116 days left †.
BM-202602-020, Vannamei shrimp 21/25: landed 24 Feb 2026, 8,543 kg at 307,548, 177 days left †.
BM-202605-021, Vannamei shrimp 21/25: landed 20 May 2026, 10,563 kg at 380,268, 262 days left †.
BM-202606-020, Vannamei shrimp 21/25: landed 22 Jun 2026, 6,339 kg at 228,204, 295 days left †.
One bar a month over the twelve to Aug 2026: what was charged to the write-down account in it, at what the lot cost to land. A month with nothing written off is kept, so a run of clean months reads as one.
Every write-down in these books is the whole of what the lot cost, taken on the day the register says it expired. That is a rule running rather than a judgement anybody made about the fish — and it means the days-left panel is a schedule of the write-downs to come.
The balance sheet’s seafood stock is not the cold store. A lot written off is still capitalised at the stock account — the write-down is charged against the inventory provision and never touches it — so the stock account holds the expired lots as well as the sellable ones until somebody scraps them. The cold store is what can still be sold, and it is the smaller figure.
The ledger of Blushell Marine, read from Zoho Books. The write-down account, by the month the charge was posted in.
A write-down is the only thing on this screen that says the shelf life was real: it is where an assumption became a charge in the accounts. Reading it beside the days left is reading the same rule at both ends.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
BM-202501-019, Vannamei shrimp 21/25: landed 13 Jan 2025, 9,463 kg at 340,668, 230 days past its assumed expiry †.
BM-202503-001, Vannamei shrimp 21/25: landed 27 Mar 2025, 10,663 kg at 383,868, 157 days past its assumed expiry †.
BM-202505-007, Black tiger prawn 13/15: landed 22 May 2025, 5,143 kg at 266,613, 101 days past its assumed expiry †.
BM-202505-023, Indian mackerel A · whole round: landed 26 May 2025, 9,127 kg at 85,429, 282 days past its assumed expiry †.
BM-202509-018, Cuttlefish A · whole clean: landed 24 Sept 2025, 8,263 kg at 142,785, 71 days past its assumed expiry †.
BM-202601-017, Sheri A · whole: landed 17 Jan 2026, 9,431 kg at 190,129, 220 days past its assumed expiry †.
BM-202602-001, Yellowfin tuna A · sashimi: landed 8 Feb 2026, 9,159 kg at 408,858, 195 days past its assumed expiry †.
BM-202606-006, Sheri A · whole: landed 17 Jun 2026, 7,175 kg at 144,648, 69 days past its assumed expiry †.
BM-202608-002, Yellowfin tuna C · steak: landed 16 Aug 2026, 10,775 kg at 201,708, 8 days past its assumed expiry †.
One bar a landing month over the twelve to Aug 2026, stacked: what of that month is still in the cold store, and what of it was written off. Both are landings that never sold.
They are stacked rather than added into one figure because they are settled by different people: one is stock a salesman can still move, the other is a provision already taken.
Two records and two dates. A landing is dated at the day the register says the shipment arrived; a sale at the day its revenue reached the books. So a month’s landings are not a month’s sales of those landings, and nothing on this screen adds a weight from one record to a weight from the other.
The consignment register of Blushell Marine, read from Zoho Books. Each month’s arrivals, and the part of them the books have never seen a sale against.
An arrival that has not sold is not late until its shelf life says so, and the month it came in is what says how long it has been standing. A run of recent months is a store that is filling; an old month still on the chart is a lot nobody has moved.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
Sept 2025: 28 landed, 3 still in the store at 27,917 kg, 1 written off.
Oct 2025: 28 landed, 8 still in the store at 77,990 kg.
Nov 2025: 28 landed, 3 still in the store at 32,227 kg.
Dec 2025: 28 landed, 6 still in the store at 57,574 kg.
Jan 2026: 28 landed, 6 still in the store at 50,722 kg, 1 written off.
Feb 2026: 28 landed, 3 still in the store at 25,007 kg, 1 written off.
Mar 2026: 28 landed, 8 still in the store at 68,490 kg.
Apr 2026: 28 landed, 6 still in the store at 43,992 kg.
May 2026: 28 landed, 7 still in the store at 65,353 kg.
Jun 2026: 28 landed, 9 still in the store at 92,095 kg, 1 written off.
Jul 2026: 28 landed, 5 still in the store at 42,059 kg.
Aug 2026: 28 landed, 8 still in the store at 75,456 kg, 1 written off.
One row a market over the twelve months to Aug 2026, at the register’s own weight, ordered so the outliers are obvious.
A lot carries a market only once it has sold — the register writes it down with the sale — so this is a reading of the sold book and says nothing about what is in the store.
Every kilogram here is the register’s own weight for a whole consignment. Not one of the ledger lines that name a consignment carries a quantity — 2,972 of them carry a rate, which is a rate on a weight nobody wrote down — so nothing on this screen divides money to get a weight. A consignment sells entire, which is what makes a sold weight a reading of two records rather than an estimate.
The consignment register of Blushell Marine, read from Zoho Books. The market on each shipment that has sold, at the register’s weight and the ledger’s date.
A tonne sold into a market whose currency does not come home at will is not the same sale as a tonne sold into one that does. The register marks each market free, delayed or restricted, and that word is the reason this panel is here rather than a ranking of customers.
Tanzania and Egypt are marked delayed and restricted. What is owed from them is on the liquidity screen, where trapped currency is taken out of available cash.
Saudi Arabia: 44 shipments, 420,185 kg, 16,678,224.
France: 33 shipments, 281,798 kg, 10,563,088.
Oman: 31 shipments, 265,726 kg, 11,226,250.
Tanzania: 28 shipments, 247,488 kg, 9,564,092. Its currency is marked delayed: money earned there comes home late.
Spain: 27 shipments, 243,085 kg, 9,783,699.
Egypt: 28 shipments, 239,007 kg, 8,657,595. Its currency is marked restricted: money earned there does not come home at will.
Kenya: 24 shipments, 225,715 kg, 8,479,367.
Netherlands: 18 shipments, 184,737 kg, 7,320,338.
Qatar: 19 shipments, 173,658 kg, 5,830,926.
Kuwait: 15 shipments, 116,131 kg, 4,893,572.
3 action · 1 watch · 2 clear.
One company, so every row is about a shipment Blushell Marine’s register holds or the stock account it answers to. Within a class the rows rank by the finding’s figure as a share of Blushell Marine’s revenue for FY 2026-27 to date.
Two records and two dates. A landing is dated at the day the register says the shipment arrived; a sale at the day its revenue reached the books. So a month’s landings are not a month’s sales of those landings, and nothing on this screen adds a weight from one record to a weight from the other.
The store is read at 31 Aug 2026, the end of the month this screen reports, and not at the day it is opened — 12 Oct 2026. A days-left figure read off the wall clock would change while nobody edited anything.
Read from Zoho Books. 7 reads were made for this screen and 7 answered. Every figure on this screen opens its own workings, down to the vouchers behind it.
Tested for FY 2026-27 to date: the seafood stock on the balance sheet against every lot the register still capitalises; every lot in the cold store against the 20 days the slowest sale on these books took; every lot that has sold, for a sale invoiced after the day the register says it expired; the write-down account for the period; every lot’s cost charged plus stock held against what it cost to land, to the fil; and every shipment on the register for a ledger line naming it. Read at 31 Aug 2026. Not tested: the margin. It is one figure on every lot that has ever sold, so a check against it could only come back clean, and the constancy is stated on the face of the cold store instead. Adverse, then watch, then clear; within a class by the finding’s figure as a share of Blushell Marine’s revenue for the period.
Every expiry on this screen is the landing date plus the shelf life the catch item is assumed to keep. Those shelf lives came from Zoho’s batch tracking; nobody has confirmed one with a seller, and no supply agreement in this application states one. They are assumptions and they are daggered wherever they are used.
Stock the register cannot name · Blushell Marine · 23.2% of Blushell Marine’s revenue for FY 2026-27 to date. The balance sheet carries 35,095,784 of seafood stock and the consignment register accounts for 25,295,784 of it. The difference, 9,800,000, came into these books as an opening balance at 1 April 2024, carried from the audited balance sheet at 31 March 2024. The register starts the same day and does not itemise it: it has no lot, no species, no landing date and no expiry, so no screen can age it, band it or say when it will sell. Every days-left figure on this screen is about the 72 lots the register does name, and this is the rest of the stock account.
Lots expire inside the selling window · Blushell Marine · 2.3% of Blushell Marine’s revenue for FY 2026-27 to date. 4 lots in the cold store, 952,996 at landed cost, have fewer days left than the longest this company has ever taken to sell one — 20 days, read off the ledger rather than chosen. The nearest is BM-202509-028, Vannamei shrimp 21/25, which the register says is out of date on 1 Sept 2026. Every write-down these books hold was taken on the day the register said the lot expired, so this is what the next one would be.
Shelf life contradicted by the ledger · Blushell Marine · 49% of Blushell Marine’s revenue for FY 2026-27 to date sits in the store these shelf lives age. 255 of the 720 lots that have sold were invoiced after the day the register says they expired — every one of them chilled, the worst by 14 days and the middling one by 7. Three things do that, and this screen has no evidence to choose between them: the assumed shelf life may be too short; the invoice date may not be the dispatch date, so the fish may have left the cold store days before the invoice was raised; or the fish may have been sold out of date. The store that has not moved is aged on the register's own shelf lives, because that is the only figure there is for stock nobody has invoiced, and reading it against a longer life nobody can evidence would state a store with more time left than anybody can show. No finding is raised about the lots that sold: they are invoiced, paid and gone, and the question belongs to the seller and the warehouse.
Stock written off in the period · Blushell Marine · 1.8% of Blushell Marine’s revenue for FY 2026-27 to date. 755,754 was written off over FY 2026-27 to date, across 4 lots in 3 of 5 months. Every write-down in these books is the whole of what the lot cost to land, taken on the day the register says it expired — so this is not a judgement anybody made about the fish, it is the assumed shelf life running out. The charge goes to the inventory provision and never touches the stock account, which is why the cost of an expired lot is still on the balance sheet.