Last updated: October 2026 Β· 3 min read
When news reports say a film “crossed βΉ100 crore”, the number can mean very different things. Understanding gross, net and share helps you read box office news like an industry insider.
The three key numbers
| Term | What it means |
|---|---|
| Gross collection | Total money paid by viewers for tickets, including GST |
| Net collection | Gross minus GST (and any local taxes) |
| Distributor share | The portion of net that goes to the distributor/producer after the cinema’s cut |
GST on movie tickets
GST on cinema tickets is 5% for tickets up to βΉ100 and 18% for tickets above βΉ100 (GST 2.0 from September 2025 kept this two-level structure for cinema). So a βΉ300 ticket includes about βΉ46 of GST.
How the money is split
- Viewer pays the ticket price (gross).
- GST goes to the government, leaving net.
- The cinema (exhibitor) keeps a share, often around 50% in the first week and more in later weeks.
- The remainder goes to the distributor, who pays the producer after deducting fees and costs.
Other revenue sources
- Satellite TV rights sold to channels.
- Digital/OTT rights sold to streaming platforms, often before release.
- Music rights.
- Overseas theatrical collections, usually reported as gross in US dollars.
- Brand tie-ins and in-film advertising.
Hit, superhit or flop?
A film’s verdict depends on returns compared with its total cost (production plus marketing). Trade analysts call a film a hit when distributors earn clearly more than they paid, and a flop when they lose money. A βΉ50 crore film earning βΉ100 crore may be a hit, while a βΉ400 crore film earning the same is a disaster.
Where numbers come from
Producers, distributors and trade analysts publish figures; independent ticketing data from platforms like BookMyShow and cinema chains such as PVR INOX helps cross-check. Numbers can be inflated for publicity, so compare several sources.
Frequently asked questions
Is 100 crore gross or net?
Indian trade often quotes domestic net, but producers sometimes announce worldwide gross. Always check which one is reported.
What is an opening weekend?
Collections from Friday to Sunday of the release week, a key indicator of a film’s success.
Do OTT views count in box office?
No. Box office refers only to cinema ticket sales.
Keep exploring
Facts are based on widely accepted official, scientific and historical sources at the time of writing. Spotted something that needs updating? Let us know.
