"Kyun ki mujhe lagta hai ki ek movie 2.97cr footfalls per atbb ho rahi hai aur dusri 7.39cr per to fir kya difference raha"
According to this logic Even movie getting 7.39 footfall wouldnt be eligible to get atbb if compared with around 15 cr movie footfall.
But every film cant be compared in that way.
Atbb verdict is given to movies which has exceptional recovery for all parties concerned with respect to budget and price at which it was sold, It is compared to present era collections, footfalls yardstick and also yardstick of the actor concerned. Circuit records and All time records are added bonus specially when previous records are smashed by a good margin.