TINY PIC FASHIONS B.O. BRIGADOON.(misleading earnings by film distributed by Power Point)(Brief Article)

The real art in the arthouse market may be the way gross figures are reported, if "Gabriela" is any indication.

The film has never screened at a festival. It is a low-budget, English-language melodrama devoid of big stars. Its distributor is a new company called Power Point, based in downtown L.A. and backed by funds from Germany, Mexico and Puerto Rico.

Given its modest roots, "Gabriela's" gross to date of $1.7 million is astonishing -- so astonishing, in fact, that many veterans of the indie distribution trench wars question the figure. The scrutiny of rivals is not surprising, especially since only a handful of limited releases annually sniff the $2 million mark. Moreover, grosses -- real or otherwise -- can affect acquisition prices at film markets.

While it's tough to conclusively prove the numbers are inflated, a careful …