Selvamohankumar,

For Rs.100 ticket. Rs.15 will go to govt. as entertainment tax, remaining Rs.85 will get shared by theatre owner and distributor. What distributor is getting from that Rs.85 is called distributor share. Net amount is Rs.85.

This is my understanding. Correcta solrana?

Sridhar Pillai tweeted during Mankatha time that it was net amount after deducting 15% ET. For Nanban and Vettai since they don't have ET, it is obvious the given figure is gross.