Record holders are decided based on the collections only.. If they know that certain films collections will come in the range of say 36-37cr then to call that film a record holder, their minimum estimate itself will be higher than previous grosser, meaning the final tally will not go below the previous grosser. If they've the previous holder at 36.50cr, their minimum for new record holder will be 36.50cr only. Atleast in that sense they're sure that film even if decreases it's collection will not go below 36.50cr but stay above it. Until or unless that isn't clear then they wouldn't call anything a record holder.
Their estimates is what works fine. For one film they make the estimate for a day will make 25cr. The film falls short because evening show to night shows the occupancy didn't sustain. A theater which ran a housefull show for 6.30pm show, got hardly 60% attendance for the 9.30pm show. Based on the previous shows performance as well as the ticket sales trend, they make an estimate of 75%-80% for the night shows, if the movie in the end gets only 60% occupancy for the night shows in that circuit, the film's collection is bound to get decreased. So even if they quoted 25cr, that 60% occupancy rate forces them to change their estimates to 23cr. When they do that it doesn't mean they got the exact collection in 2-3 days. They've given you the best possible estimate which will be +1 or -1cr difference in the final tally but not more than that.
In case of HNY, the first day itself they said collections are in the range of 38cr-40cr... After that for the sake of weekend report one article of boi.com mentioned 40cr only. Because they were estimating based on the big opening it got. The moment the 2nd & 3rd day happened to be 28cr range, they realized the drop in collections was big even though the drop in occupancy didn't suggest a 12cr drop. That's why the finall tally makes sense here. This is what the producers tried to match when they took time to announce. They had already quoted a high 42cr nett, so they went with 32cr or 33cr second day showing 9cr drop based on the occupancy rates. A 42cr first day & 28cr second day would've sounded devastating, which would've clearly affected the film from monday itself. They withheld the weekend collections to save the film from further damage which paid off since the film did sustain in the weekdays.