lol, I wasn't accusing you of anything, you just had the text.
Make the numbers whatever they need to be... It's still tough to announce that the cost of the flick was 'X' dollars, we sold out theatres for 'Y' dollars (an inflated amount) and our profit is Y-X dollars.
I've seen a lot of accounting shenanigans in my career but never one that exposes you to fraud and stockholder lawsuits.
Example: Movie truly costs $25M to make and you raise $1 million each from 25 investors. Genuine revenues are $50M for a 100% or $25M return on investment with no monkey business involved. However, you spend another $10M buying tickets from theatres to make it look like the movie is selling more than it is. To do this you had to raise another $10M, $1M each from 10 more shareholders.
Your expenses are now $35M, revenues are now $60M and profit is still $25M. So 35 people get to split $25M instead of 25 people splitting $25M.
I see lawsuits written all over this scheme.