Focus Lighting & Fixtures Ltd.
•2026-08-21
PROS
- Company has delivered good profit growth of 45.9% CAGR over last 5 years
- Company has a healthy return on capital (ROCE) of 33.2%
- Company has a good return on equity (ROE) track record: 3 Years ROE 27.7%
- Latest quarter profit grew 32.9% YoY, showing strong momentum
- Operating margins have improved to 14.3% from 9.6%
CONS
- Recent results are weak - TTM profit is down 14.3% versus prior year
- Poor cash conversion - profits are not backed by operating cash flow (CFO/PAT 0.32x)
- Equity base is being diluted - shares outstanding up 31.6%
- Total debt has risen sharply - up 33.8% year on year
- Debtor days have increased from 96 to 154
- Though reporting repeated profits, the company pays out little dividend (0.0%)
* The pros and cons are machine generated based on quantitative rules.
Peer comparison
EDIT COLUMNS| S.No. | Name | CMP Rs. | P/E | Mar Cap Rs.Cr. | Div Yld % | NP Qtr Rs.Cr. | Qtr Profit Var % | Sales Qtr Rs.Cr. | Qtr Sales Var % | ROCE % | OPM % |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1. | ABB | 7400.00 | 52.48 | 156812.20 | 0.53 | 3623.00 | 930.02 | 35588.70 | 1110.31 | 30.18 | 12.56 |
| 2. | POWERINDIA | 33550.00 | 0.00 | 149540.28 | 0.02 | 294.15 | 123.52 | 2493.69 | 74.46 | 28.73 | 14.58 |
| 3. | SIEMENS | 3880.10 | 42.19 | 138178.32 | 0.46 | 214.31 | -49.38 | 4713.70 | 8.44 | 21.42 | 9.14 |
| 4. | CGPOWER | 862.90 | 108.75 | 135945.59 | 0.15 | 308.28 | 15.52 | 3280.81 | 13.99 | 27.94 | 12.11 |
| 5. | ENRIN | 3483.60 | 0.00 | 124058.14 | 0.11 | 4409.00 | 1578.34 | 24856.00 | 1292.81 | 40.19 | 23.56 |
| 6. | GVT&D | 4119.00 | 564.77 | 105465.57 | 0.24 | 362.99 | 24.65 | 1836.14 | 38.04 | 75.51 | 25.10 |
| 7. | HAVELLS | 1278.00 | 49.11 | 80202.38 | 0.78 | 289.71 | -16.64 | 6518.19 | 19.48 | 25.74 | 7.15 |
| 8. | WAAREEENER | 2688.00 | 20.26 | 77320.68 | 0.15 | 891.87 | 15.39 | 7931.79 | 79.22 | 34.71 | 18.15 |
| 9. | APARINDS | 16607.65 | 58.86 | 69540.11 | 0.36 | 4674.50 | 1677.98 | 65910.60 | 1191.31 | 33.47 | 11.50 |
| 10. | SUZLON | 46.78 | 20.45 | 64302.09 | 0.00 | 305.22 | -5.89 | 3829.09 | 22.83 | 35.79 | 15.55 |
| 11. | SCHNEIDER | 1254.75 | 0.00 | 30001.58 | 0.00 | 124.40 | 201.65 | 6513.60 | 947.83 | 31.01 | 5.23 |
| 12. | FOCUS | 67.63 | 78.90 | 456.13 | 0.00 | 2.87 | 32.90 | 48.86 | 17.89 | 14.03 | 12.68 |
Quarterly Results
Consolidated Figures in Rs. Crores / View Standalone
| Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 51 | 56 | 57 | 60 | 55 | 45 | 42 | 42 | 41 | 49 | 38 | 60 | 49 | |
| 40 | 45 | 46 | 46 | 43 | 37 | 39 | 38 | 37 | 44 | 36 | 54 | 46 | |
| Operating Profit | — | — | — | — | — | — | — | — | — | — | — | — | — |
| OPM % | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other Income | 2 | 2 | 2 | 1 | 0 | 1 | 2 | 0 | 1 | 1 | 1 | 1 | 1 |
| Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 |
| Depreciation | 1 | 2 | 2 | 2 | 1 | 2 | 2 | 3 | 2 | 2 | 3 | 3 | 3 |
| 11 | 11 | 10 | 12 | 11 | 7 | 2 | 1 | 3 | 2 | -1 | 4 | 4 | |
| Tax % | 20.11% | 15.21% | 6.47% | 11.24% | 13.78% | 25.91% | 101.12% | -14.02% | 18.25% | 25.65% | -42.86% | 28.18% | 26.39% |
| Net Profit | 0 | 0 | 0 | 0 | 9 | 5 | -0 | 1 | 2 | 2 | -1 | 3 | 3 |
| 7 | 7 | 1 | 2 | 1 | 1 | 0 | 0 | 0 | 0 | -0 | 0 | 0 | |
| Equity Capital | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 |
| Reserves | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Promoter Pledge % | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Equity Capital | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 |
| Reserves | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Promoter Pledge % | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
- 51
- 40
- Operating Profit
- —
- OPM %
- —
- Other Income
- 2
- Interest
- 0
- Depreciation
- 1
- 11
- Tax %
- 20.11%
- Net Profit
- 0
- 7
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 56
- 45
- Operating Profit
- —
- OPM %
- —
- Other Income
- 2
- Interest
- 0
- Depreciation
- 2
- 11
- Tax %
- 15.21%
- Net Profit
- 0
- 7
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 57
- 46
- Operating Profit
- —
- OPM %
- —
- Other Income
- 2
- Interest
- 0
- Depreciation
- 2
- 10
- Tax %
- 6.47%
- Net Profit
- 0
- 1
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 60
- 46
- Operating Profit
- —
- OPM %
- —
- Other Income
- 1
- Interest
- 0
- Depreciation
- 2
- 12
- Tax %
- 11.24%
- Net Profit
- 0
- 2
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 55
- 43
- Operating Profit
- —
- OPM %
- —
- Other Income
- 0
- Interest
- 0
- Depreciation
- 1
- 11
- Tax %
- 13.78%
- Net Profit
- 9
- 1
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 45
- 37
- Operating Profit
- —
- OPM %
- —
- Other Income
- 1
- Interest
- 0
- Depreciation
- 2
- 7
- Tax %
- 25.91%
- Net Profit
- 5
- 1
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 42
- 39
- Operating Profit
- —
- OPM %
- —
- Other Income
- 2
- Interest
- 0
- Depreciation
- 2
- 2
- Tax %
- 101.12%
- Net Profit
- -0
- 0
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 42
- 38
- Operating Profit
- —
- OPM %
- —
- Other Income
- 0
- Interest
- 0
- Depreciation
- 3
- 1
- Tax %
- -14.02%
- Net Profit
- 1
- 0
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 41
- 37
- Operating Profit
- —
- OPM %
- —
- Other Income
- 1
- Interest
- 0
- Depreciation
- 2
- 3
- Tax %
- 18.25%
- Net Profit
- 2
- 0
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 49
- 44
- Operating Profit
- —
- OPM %
- —
- Other Income
- 1
- Interest
- 0
- Depreciation
- 2
- 2
- Tax %
- 25.65%
- Net Profit
- 2
- 0
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 38
- 36
- Operating Profit
- —
- OPM %
- —
- Other Income
- 1
- Interest
- 0
- Depreciation
- 3
- -1
- Tax %
- -42.86%
- Net Profit
- -1
- -0
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 60
- 54
- Operating Profit
- —
- OPM %
- —
- Other Income
- 1
- Interest
- 1
- Depreciation
- 3
- 4
- Tax %
- 28.18%
- Net Profit
- 3
- 0
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- 49
- 46
- Operating Profit
- —
- OPM %
- —
- Other Income
- 1
- Interest
- 1
- Depreciation
- 3
- 4
- Tax %
- 26.39%
- Net Profit
- 3
- 0
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
- Equity Capital
- 13
- Reserves
- 0
- Promoter Pledge %
- 0.00%
Profit & Loss
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM | |
|---|---|---|---|---|---|---|---|---|---|---|
| 79 | 92 | 121 | 99 | 60 | 105 | 169 | 224 | 183 | 195 | |
| 73 | 82 | 105 | 92 | 59 | 96 | 135 | 179 | 157 | 181 | |
| Operating Profit | 7 | 11 | 16 | 9 | 1 | 10 | 35 | 53 | 29 | — |
| OPM % | 9 | 12 | 14 | 9 | 2 | 10 | 21 | 24 | 16 | — |
| Other Income | 1 | 0 | 1 | 1 | 1 | 1 | 1 | 8 | 3 | 3 |
| Interest | 1 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 |
| Depreciation | 0 | 1 | 2 | 4 | 3 | 3 | 5 | 7 | 8 | 10 |
| 6 | 10 | 13 | 4 | -2 | 6 | 29 | 45 | 20 | 9 | |
| Tax % | 33 | 39 | 27 | 47 | 15 | 23 | 22 | 13 | 24 | 35 |
| Net Profit | 4 | 6 | 10 | 2 | -2 | 5 | 23 | 39 | 15 | 6 |
| EPS | 0 | 0 | 0 | 0 | 0 | 4 | 18 | 6 | 2 | — |
| Dividend Payout % | 0 | 0 | 3 | 0 | 0 | 12 | 8 | 8 | 0 | — |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Share of Associates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Adjusted EPS | 1 | 1 | 2 | 0 | -0 | 1 | 4 | 6 | 2 | — |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Share of Associates | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Adjusted EPS | 1 | 1 | 2 | 0 | -0 | 1 | 4 | 6 | 2 | — |
- 79
- 73
- Operating Profit
- 7
- OPM %
- 9
- Other Income
- 1
- Interest
- 1
- Depreciation
- 0
- 6
- Tax %
- 33
- Net Profit
- 4
- EPS
- 0
- Dividend Payout %
- 0
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 1
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 1
- 92
- 82
- Operating Profit
- 11
- OPM %
- 12
- Other Income
- 0
- Interest
- 0
- Depreciation
- 1
- 10
- Tax %
- 39
- Net Profit
- 6
- EPS
- 0
- Dividend Payout %
- 0
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 1
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 1
- 121
- 105
- Operating Profit
- 16
- OPM %
- 14
- Other Income
- 1
- Interest
- 1
- Depreciation
- 2
- 13
- Tax %
- 27
- Net Profit
- 10
- EPS
- 0
- Dividend Payout %
- 3
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 2
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 2
- 99
- 92
- Operating Profit
- 9
- OPM %
- 9
- Other Income
- 1
- Interest
- 1
- Depreciation
- 4
- 4
- Tax %
- 47
- Net Profit
- 2
- EPS
- 0
- Dividend Payout %
- 0
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 0
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 0
- 60
- 59
- Operating Profit
- 1
- OPM %
- 2
- Other Income
- 1
- Interest
- 1
- Depreciation
- 3
- -2
- Tax %
- 15
- Net Profit
- -2
- EPS
- 0
- Dividend Payout %
- 0
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- -0
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- -0
- 105
- 96
- Operating Profit
- 10
- OPM %
- 10
- Other Income
- 1
- Interest
- 1
- Depreciation
- 3
- 6
- Tax %
- 23
- Net Profit
- 5
- EPS
- 4
- Dividend Payout %
- 12
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 1
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 1
- 169
- 135
- Operating Profit
- 35
- OPM %
- 21
- Other Income
- 1
- Interest
- 1
- Depreciation
- 5
- 29
- Tax %
- 22
- Net Profit
- 23
- EPS
- 18
- Dividend Payout %
- 8
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 4
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 4
- 224
- 179
- Operating Profit
- 53
- OPM %
- 24
- Other Income
- 8
- Interest
- 1
- Depreciation
- 7
- 45
- Tax %
- 13
- Net Profit
- 39
- EPS
- 6
- Dividend Payout %
- 8
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 6
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 6
- 183
- 157
- Operating Profit
- 29
- OPM %
- 16
- Other Income
- 3
- Interest
- 1
- Depreciation
- 8
- 20
- Tax %
- 24
- Net Profit
- 15
- EPS
- 2
- Dividend Payout %
- 0
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 2
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- 2
- 195
- 181
- Operating Profit
- —
- OPM %
- —
- Other Income
- 3
- Interest
- 2
- Depreciation
- 10
- 9
- Tax %
- 35
- Net Profit
- 6
- EPS
- —
- Dividend Payout %
- —
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- —
- Minority Interest
- 0
- Share of Associates
- 0
- Adjusted EPS
- —
COMPOUNDED SALES GROWTH
- 10 Years:
- —
- 5 Years:
- 13%
- 3 Years:
- 20%
COMPOUNDED PROFIT GROWTH
- 10 Years:
- —
- 5 Years:
- 46%
- 3 Years:
- 55%
STOCK PRICE CAGR
- 10 Years:
- —
- 5 Years:
- 39%
- 3 Years:
- -23%
- 1 Year:
- -28%
RETURN ON EQUITY
- 10 Years:
- —
- 5 Years:
- 18%
- 3 Years:
- 28%
- Last Year:
- 11%
Balance Sheet
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|---|---|
| LIABILITIES | - | - | - | - | - | - | - | - | - |
| Equity Capital | 2 | 3 | 3 | 10 | 10 | 10 | 13 | 13 | 13 |
| 9 | 18 | 28 | 23 | 21 | 25 | 77 | 115 | 126 | |
| 0 | 2 | 3 | 4 | 4 | 2 | 3 | 0 | 6 | |
| Trade Payables | 11 | 12 | 13 | 17 | 17 | 26 | 17 | 32 | 25 |
| 3 | 5 | 4 | 6 | 4 | 14 | 15 | 29 | 30 | |
| Total Liabilities | 26 | 40 | 51 | 60 | 56 | 78 | 125 | 189 | 200 |
| ASSETS | - | - | - | - | - | - | - | - | - |
| 2 | 3 | 13 | 13 | 11 | 15 | 21 | 21 | 38 | |
| Capital Work in Progress | 0 | 4 | 1 | 0 | 1 | 1 | 2 | 19 | 22 |
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6 | 3 | |
| 6 | 8 | 13 | 16 | 18 | 24 | 39 | 44 | 48 | |
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 86 | 69 | |
| Cash & Bank | 2 | 3 | 1 | 1 | 2 | 1 | 7 | 3 | 6 |
| 16 | 22 | 23 | 31 | 25 | 38 | 57 | 11 | 13 | |
| Total Assets | 26 | 40 | 51 | 60 | 56 | 78 | 125 | 189 | 200 |
| Total Debt | 0 | 2 | 3 | 4 | 5 | 3 | 3 | 13 | 17 |
| Net Working Capital | 9 | 13 | 17 | 19 | 19 | 21 | 59 | 95 | 88 |
| Contingent Liabilities | 1 | 1 | 0 | 1 | 0 | 1 | 1 | 0 | 0 |
| Book Value per Share | 47.34 | 59.78 | 93.24 | 32.98 | 30.99 | 34.77 | 68.92 | 19.42 | 20.88 |
| Face Value | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | 2.00 | 2.00 |
| Total Debt | 0 | 2 | 3 | 4 | 5 | 3 | 3 | 13 | 17 |
| Net Working Capital | 9 | 13 | 17 | 19 | 19 | 21 | 59 | 95 | 88 |
| Contingent Liabilities | 1 | 1 | 0 | 1 | 0 | 1 | 1 | 0 | 0 |
| Book Value per Share | 47.34 | 59.78 | 93.24 | 32.98 | 30.99 | 34.77 | 68.92 | 19.42 | 20.88 |
| Face Value | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | 2.00 | 2.00 |
- Equity Capital
- 2
- 9
- 0
- Trade Payables
- 11
- 3
- Total Liabilities
- 26
- 2
- Capital Work in Progress
- 0
- 0
- 6
- 0
- Cash & Bank
- 2
- 16
- Total Assets
- 26
- Total Debt
- 0
- Net Working Capital
- 9
- Contingent Liabilities
- 1
- Book Value per Share
- 47.34
- Face Value
- 10.00
- Total Debt
- 0
- Net Working Capital
- 9
- Contingent Liabilities
- 1
- Book Value per Share
- 47.34
- Face Value
- 10.00
- Equity Capital
- 3
- 18
- 2
- Trade Payables
- 12
- 5
- Total Liabilities
- 40
- 3
- Capital Work in Progress
- 4
- 0
- 8
- 0
- Cash & Bank
- 3
- 22
- Total Assets
- 40
- Total Debt
- 2
- Net Working Capital
- 13
- Contingent Liabilities
- 1
- Book Value per Share
- 59.78
- Face Value
- 10.00
- Total Debt
- 2
- Net Working Capital
- 13
- Contingent Liabilities
- 1
- Book Value per Share
- 59.78
- Face Value
- 10.00
- Equity Capital
- 3
- 28
- 3
- Trade Payables
- 13
- 4
- Total Liabilities
- 51
- 13
- Capital Work in Progress
- 1
- 0
- 13
- 0
- Cash & Bank
- 1
- 23
- Total Assets
- 51
- Total Debt
- 3
- Net Working Capital
- 17
- Contingent Liabilities
- 0
- Book Value per Share
- 93.24
- Face Value
- 10.00
- Total Debt
- 3
- Net Working Capital
- 17
- Contingent Liabilities
- 0
- Book Value per Share
- 93.24
- Face Value
- 10.00
- Equity Capital
- 10
- 23
- 4
- Trade Payables
- 17
- 6
- Total Liabilities
- 60
- 13
- Capital Work in Progress
- 0
- 0
- 16
- 0
- Cash & Bank
- 1
- 31
- Total Assets
- 60
- Total Debt
- 4
- Net Working Capital
- 19
- Contingent Liabilities
- 1
- Book Value per Share
- 32.98
- Face Value
- 10.00
- Total Debt
- 4
- Net Working Capital
- 19
- Contingent Liabilities
- 1
- Book Value per Share
- 32.98
- Face Value
- 10.00
- Equity Capital
- 10
- 21
- 4
- Trade Payables
- 17
- 4
- Total Liabilities
- 56
- 11
- Capital Work in Progress
- 1
- 0
- 18
- 0
- Cash & Bank
- 2
- 25
- Total Assets
- 56
- Total Debt
- 5
- Net Working Capital
- 19
- Contingent Liabilities
- 0
- Book Value per Share
- 30.99
- Face Value
- 10.00
- Total Debt
- 5
- Net Working Capital
- 19
- Contingent Liabilities
- 0
- Book Value per Share
- 30.99
- Face Value
- 10.00
- Equity Capital
- 10
- 25
- 2
- Trade Payables
- 26
- 14
- Total Liabilities
- 78
- 15
- Capital Work in Progress
- 1
- 0
- 24
- 0
- Cash & Bank
- 1
- 38
- Total Assets
- 78
- Total Debt
- 3
- Net Working Capital
- 21
- Contingent Liabilities
- 1
- Book Value per Share
- 34.77
- Face Value
- 10.00
- Total Debt
- 3
- Net Working Capital
- 21
- Contingent Liabilities
- 1
- Book Value per Share
- 34.77
- Face Value
- 10.00
- Equity Capital
- 13
- 77
- 3
- Trade Payables
- 17
- 15
- Total Liabilities
- 125
- 21
- Capital Work in Progress
- 2
- 0
- 39
- 0
- Cash & Bank
- 7
- 57
- Total Assets
- 125
- Total Debt
- 3
- Net Working Capital
- 59
- Contingent Liabilities
- 1
- Book Value per Share
- 68.92
- Face Value
- 10.00
- Total Debt
- 3
- Net Working Capital
- 59
- Contingent Liabilities
- 1
- Book Value per Share
- 68.92
- Face Value
- 10.00
- Equity Capital
- 13
- 115
- 0
- Trade Payables
- 32
- 29
- Total Liabilities
- 189
- 21
- Capital Work in Progress
- 19
- 6
- 44
- 86
- Cash & Bank
- 3
- 11
- Total Assets
- 189
- Total Debt
- 13
- Net Working Capital
- 95
- Contingent Liabilities
- 0
- Book Value per Share
- 19.42
- Face Value
- 2.00
- Total Debt
- 13
- Net Working Capital
- 95
- Contingent Liabilities
- 0
- Book Value per Share
- 19.42
- Face Value
- 2.00
- Equity Capital
- 13
- 126
- 6
- Trade Payables
- 25
- 30
- Total Liabilities
- 200
- 38
- Capital Work in Progress
- 22
- 3
- 48
- 69
- Cash & Bank
- 6
- 13
- Total Assets
- 200
- Total Debt
- 17
- Net Working Capital
- 88
- Contingent Liabilities
- 0
- Book Value per Share
- 20.88
- Face Value
- 2.00
- Total Debt
- 17
- Net Working Capital
- 88
- Contingent Liabilities
- 0
- Book Value per Share
- 20.88
- Face Value
- 2.00
Cash Flows
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|---|---|
| 0 | 2 | 6 | 3 | 2 | 6 | -14 | 6 | 32 | |
| Cash from Investing | 0 | -6 | -9 | -3 | -1 | -3 | -10 | -20 | -25 |
| Cash from Financing | 0 | 5 | 0 | 0 | -0 | -3 | 31 | 9 | -4 |
| 0 | 2 | -2 | -0 | 1 | -1 | 7 | -5 | 3 | |
| Free Cash Flow | 0 | -5 | -0 | -2 | 1 | -0 | -22 | -16 | 7 |
| OCF / Net Profit | 0.00 | 0.37 | 0.63 | 1.20 | -1.22 | 1.32 | -0.63 | 0.16 | 2.14 |
| Cumulative 5-Year FCF | 0 | 0 | 0 | 0 | 0 | -7 | -24 | -40 | -30 |
| OCF / Net Profit | 0.00 | 0.37 | 0.63 | 1.20 | -1.22 | 1.32 | -0.63 | 0.16 | 2.14 |
| Cumulative 5-Year FCF | 0 | 0 | 0 | 0 | 0 | -7 | -24 | -40 | -30 |
- 0
- Cash from Investing
- 0
- Cash from Financing
- 0
- 0
- Free Cash Flow
- 0
- OCF / Net Profit
- 0.00
- Cumulative 5-Year FCF
- 0
- OCF / Net Profit
- 0.00
- Cumulative 5-Year FCF
- 0
- 2
- Cash from Investing
- -6
- Cash from Financing
- 5
- 2
- Free Cash Flow
- -5
- OCF / Net Profit
- 0.37
- Cumulative 5-Year FCF
- 0
- OCF / Net Profit
- 0.37
- Cumulative 5-Year FCF
- 0
- 6
- Cash from Investing
- -9
- Cash from Financing
- 0
- -2
- Free Cash Flow
- -0
- OCF / Net Profit
- 0.63
- Cumulative 5-Year FCF
- 0
- OCF / Net Profit
- 0.63
- Cumulative 5-Year FCF
- 0
- 3
- Cash from Investing
- -3
- Cash from Financing
- 0
- -0
- Free Cash Flow
- -2
- OCF / Net Profit
- 1.20
- Cumulative 5-Year FCF
- 0
- OCF / Net Profit
- 1.20
- Cumulative 5-Year FCF
- 0
- 2
- Cash from Investing
- -1
- Cash from Financing
- -0
- 1
- Free Cash Flow
- 1
- OCF / Net Profit
- -1.22
- Cumulative 5-Year FCF
- 0
- OCF / Net Profit
- -1.22
- Cumulative 5-Year FCF
- 0
- 6
- Cash from Investing
- -3
- Cash from Financing
- -3
- -1
- Free Cash Flow
- -0
- OCF / Net Profit
- 1.32
- Cumulative 5-Year FCF
- -7
- OCF / Net Profit
- 1.32
- Cumulative 5-Year FCF
- -7
- -14
- Cash from Investing
- -10
- Cash from Financing
- 31
- 7
- Free Cash Flow
- -22
- OCF / Net Profit
- -0.63
- Cumulative 5-Year FCF
- -24
- OCF / Net Profit
- -0.63
- Cumulative 5-Year FCF
- -24
- 6
- Cash from Investing
- -20
- Cash from Financing
- 9
- -5
- Free Cash Flow
- -16
- OCF / Net Profit
- 0.16
- Cumulative 5-Year FCF
- -40
- OCF / Net Profit
- 0.16
- Cumulative 5-Year FCF
- -40
- 32
- Cash from Investing
- -25
- Cash from Financing
- -4
- 3
- Free Cash Flow
- 7
- OCF / Net Profit
- 2.14
- Cumulative 5-Year FCF
- -30
- OCF / Net Profit
- 2.14
- Cumulative 5-Year FCF
- -30
Ratios
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|---|---|
| PER SHARE | - | - | - | - | - | - | - | - | - |
| EPS (₹) | 16.20 | 17.64 | 28.87 | 2.26 | -1.86 | 4.04 | 18.09 | 5.95 | 2.28 |
| Book Value (₹) | 47.34 | 59.78 | 93.24 | 32.98 | 30.99 | 34.77 | 68.92 | 19.42 | 20.88 |
| Dividend per Share (₹) | 0.00 | 0.00 | 1.00 | 0.00 | 0.00 | 0.50 | 1.50 | 0.50 | 0.00 |
| Cash EPS (₹) | 1.18 | 1.33 | 2.39 | 1.15 | 0.24 | 1.56 | 4.18 | 6.90 | 3.48 |
| PROFITABILITY | - | - | - | - | - | - | - | - | - |
| Operating Margin % | 8.85% | 11.86% | 13.53% | 8.64% | 2.33% | 9.62% | 20.67% | 20.15% | 14.28% |
| Net Margin % | 5.11% | 6.46% | 8.06% | 2.31% | -3.14% | 4.32% | 13.46% | 17.30% | 8.27% |
| ROE % | 34.22% | 37.34% | 37.74% | 7.07% | -5.82% | 13.67% | 36.25% | 35.52% | 11.34% |
| ROCE % | 54.11% | 59.43% | 49.82% | 14.10% | -4.58% | 18.35% | 46.30% | 39.17% | 14.03% |
| 15.56% | 17.99% | 21.27% | 4.11% | -3.23% | 6.77% | 22.28% | 24.64% | 7.80% | |
| EFFICIENCY | - | - | - | - | - | - | - | - | - |
| Debtor Days | 63 | 62 | 55 | 81 | 130 | 73 | 61 | 96 | 154 |
| Inventory Days | 27 | 27 | 31 | 53 | 103 | 72 | 67 | 67 | 91 |
| Payable Days | 70 | 62 | 55 | 82 | 149 | 112 | 85 | 72 | 101 |
| 21 | 26 | 31 | 52 | 84 | 33 | 43 | 90 | 145 | |
| FINANCIAL HEALTH | - | - | - | - | - | - | - | - | - |
| Debt to Equity (x) | 0.04x | 0.09x | 0.09x | 0.12x | 0.15x | 0.07x | 0.03x | 0.10x | 0.12x |
| Interest Coverage (x) | 11.55x | 32.79x | 23.70x | 6.98x | -3.14x | 8.16x | 29.28x | 37.81x | 20.98x |
| 1.66x | 1.71x | 1.88x | 1.71x | 1.76x | 1.55x | 2.86x | 3.06x | 2.89x | |
| GROWTH | - | - | - | - | - | - | - | - | - |
| Revenue Growth % | 0.00% | 17.24% | 31.22% | -17.93% | -39.63% | 75.77% | 59.96% | 32.76% | -18.09% |
| Operating Profit Growth % | 0.00% | 57.18% | 49.60% | -47.55% | -83.76% | 626.96% | 243.76% | 51.19% | -44.88% |
| Net Profit Growth % | 0.00% | 48.44% | 63.65% | -76.47% | -182.14% | 341.67% | 398.01% | 70.63% | -60.84% |
| 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | -67.13% | -61.67% | |
| VALUATION | - | - | - | - | - | - | - | - | - |
| P/E (x) | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 24.19x | 34.12x |
| P/B (x) | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 7.41x | 3.72x |
| Dividend Yield % | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.35% | 0.00% |
| 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 0.00x | 18.20x | 18.26x |
- EPS (₹)
- 16.20
- Book Value (₹)
- 47.34
- Dividend per Share (₹)
- 0.00
- Cash EPS (₹)
- 1.18
- Operating Margin %
- 8.85%
- Net Margin %
- 5.11%
- ROE %
- 34.22%
- ROCE %
- 54.11%
- 15.56%
- Debtor Days
- 63
- Inventory Days
- 27
- Payable Days
- 70
- 21
- Debt to Equity (x)
- 0.04x
- Interest Coverage (x)
- 11.55x
- 1.66x
- Revenue Growth %
- 0.00%
- Operating Profit Growth %
- 0.00%
- Net Profit Growth %
- 0.00%
- 0.00%
- P/E (x)
- 0.00x
- P/B (x)
- 0.00x
- Dividend Yield %
- 0.00%
- 0.00x
- EPS (₹)
- 17.64
- Book Value (₹)
- 59.78
- Dividend per Share (₹)
- 0.00
- Cash EPS (₹)
- 1.33
- Operating Margin %
- 11.86%
- Net Margin %
- 6.46%
- ROE %
- 37.34%
- ROCE %
- 59.43%
- 17.99%
- Debtor Days
- 62
- Inventory Days
- 27
- Payable Days
- 62
- 26
- Debt to Equity (x)
- 0.09x
- Interest Coverage (x)
- 32.79x
- 1.71x
- Revenue Growth %
- 17.24%
- Operating Profit Growth %
- 57.18%
- Net Profit Growth %
- 48.44%
- 0.00%
- P/E (x)
- 0.00x
- P/B (x)
- 0.00x
- Dividend Yield %
- 0.00%
- 0.00x
- EPS (₹)
- 28.87
- Book Value (₹)
- 93.24
- Dividend per Share (₹)
- 1.00
- Cash EPS (₹)
- 2.39
- Operating Margin %
- 13.53%
- Net Margin %
- 8.06%
- ROE %
- 37.74%
- ROCE %
- 49.82%
- 21.27%
- Debtor Days
- 55
- Inventory Days
- 31
- Payable Days
- 55
- 31
- Debt to Equity (x)
- 0.09x
- Interest Coverage (x)
- 23.70x
- 1.88x
- Revenue Growth %
- 31.22%
- Operating Profit Growth %
- 49.60%
- Net Profit Growth %
- 63.65%
- 0.00%
- P/E (x)
- 0.00x
- P/B (x)
- 0.00x
- Dividend Yield %
- 0.00%
- 0.00x
- EPS (₹)
- 2.26
- Book Value (₹)
- 32.98
- Dividend per Share (₹)
- 0.00
- Cash EPS (₹)
- 1.15
- Operating Margin %
- 8.64%
- Net Margin %
- 2.31%
- ROE %
- 7.07%
- ROCE %
- 14.10%
- 4.11%
- Debtor Days
- 81
- Inventory Days
- 53
- Payable Days
- 82
- 52
- Debt to Equity (x)
- 0.12x
- Interest Coverage (x)
- 6.98x
- 1.71x
- Revenue Growth %
- -17.93%
- Operating Profit Growth %
- -47.55%
- Net Profit Growth %
- -76.47%
- 0.00%
- P/E (x)
- 0.00x
- P/B (x)
- 0.00x
- Dividend Yield %
- 0.00%
- 0.00x
- EPS (₹)
- -1.86
- Book Value (₹)
- 30.99
- Dividend per Share (₹)
- 0.00
- Cash EPS (₹)
- 0.24
- Operating Margin %
- 2.33%
- Net Margin %
- -3.14%
- ROE %
- -5.82%
- ROCE %
- -4.58%
- -3.23%
- Debtor Days
- 130
- Inventory Days
- 103
- Payable Days
- 149
- 84
- Debt to Equity (x)
- 0.15x
- Interest Coverage (x)
- -3.14x
- 1.76x
- Revenue Growth %
- -39.63%
- Operating Profit Growth %
- -83.76%
- Net Profit Growth %
- -182.14%
- 0.00%
- P/E (x)
- 0.00x
- P/B (x)
- 0.00x
- Dividend Yield %
- 0.00%
- 0.00x
- EPS (₹)
- 4.04
- Book Value (₹)
- 34.77
- Dividend per Share (₹)
- 0.50
- Cash EPS (₹)
- 1.56
- Operating Margin %
- 9.62%
- Net Margin %
- 4.32%
- ROE %
- 13.67%
- ROCE %
- 18.35%
- 6.77%
- Debtor Days
- 73
- Inventory Days
- 72
- Payable Days
- 112
- 33
- Debt to Equity (x)
- 0.07x
- Interest Coverage (x)
- 8.16x
- 1.55x
- Revenue Growth %
- 75.77%
- Operating Profit Growth %
- 626.96%
- Net Profit Growth %
- 341.67%
- 0.00%
- P/E (x)
- 0.00x
- P/B (x)
- 0.00x
- Dividend Yield %
- 0.00%
- 0.00x
- EPS (₹)
- 18.09
- Book Value (₹)
- 68.92
- Dividend per Share (₹)
- 1.50
- Cash EPS (₹)
- 4.18
- Operating Margin %
- 20.67%
- Net Margin %
- 13.46%
- ROE %
- 36.25%
- ROCE %
- 46.30%
- 22.28%
- Debtor Days
- 61
- Inventory Days
- 67
- Payable Days
- 85
- 43
- Debt to Equity (x)
- 0.03x
- Interest Coverage (x)
- 29.28x
- 2.86x
- Revenue Growth %
- 59.96%
- Operating Profit Growth %
- 243.76%
- Net Profit Growth %
- 398.01%
- 0.00%
- P/E (x)
- 0.00x
- P/B (x)
- 0.00x
- Dividend Yield %
- 0.00%
- 0.00x
- EPS (₹)
- 5.95
- Book Value (₹)
- 19.42
- Dividend per Share (₹)
- 0.50
- Cash EPS (₹)
- 6.90
- Operating Margin %
- 20.15%
- Net Margin %
- 17.30%
- ROE %
- 35.52%
- ROCE %
- 39.17%
- 24.64%
- Debtor Days
- 96
- Inventory Days
- 67
- Payable Days
- 72
- 90
- Debt to Equity (x)
- 0.10x
- Interest Coverage (x)
- 37.81x
- 3.06x
- Revenue Growth %
- 32.76%
- Operating Profit Growth %
- 51.19%
- Net Profit Growth %
- 70.63%
- -67.13%
- P/E (x)
- 24.19x
- P/B (x)
- 7.41x
- Dividend Yield %
- 0.35%
- 18.20x
- EPS (₹)
- 2.28
- Book Value (₹)
- 20.88
- Dividend per Share (₹)
- 0.00
- Cash EPS (₹)
- 3.48
- Operating Margin %
- 14.28%
- Net Margin %
- 8.27%
- ROE %
- 11.34%
- ROCE %
- 14.03%
- 7.80%
- Debtor Days
- 154
- Inventory Days
- 91
- Payable Days
- 101
- 145
- Debt to Equity (x)
- 0.12x
- Interest Coverage (x)
- 20.98x
- 2.89x
- Revenue Growth %
- -18.09%
- Operating Profit Growth %
- -44.88%
- Net Profit Growth %
- -60.84%
- -61.67%
- P/E (x)
- 34.12x
- P/B (x)
- 3.72x
- Dividend Yield %
- 0.00%
- 18.26x
Documents
Announcements
- Press Release
2026-08-17 - Focus Lighting and Fixtures Limited has informed the Exchange regarding a press release dated August 17, 2026, titled "Focus Lighting And Fixtures Limited successfully completes Landmark Lighting Project at Kankaria Lake, Ahmedabad".
- Copy of Newspaper Publication
2026-08-12 - Focus Lighting and Fixtures Limited has informed the Exchange about Copy of Newspaper Publication
Annual Reports
Credit Ratings
Nothing filed yet.
Concalls
Dec 2024
Aug 2024
Jun 2024

