Home›Stock Screener›Focus Lighting & Fixtures›Financial Statements

Focus Lighting & Fixtures Complete Financial Statements

10 Years of Data
2026 - 2017

In FY2026, Focus Lighting & Fixtures (FOCUS) reported revenue ₹61 Cr, net profit ₹3 Cr and EPS ₹0.40, with a net profit margin of 4.9% and ROE of 2.1%. Full financial statements from FY2017 to FY2026 (10 years) — income statement, balance sheet and cash flow in ₹ Crores. Download as Excel or CSV. Analyse FOCUS shareholding pattern to track promoter, FII and institutional holdings.

Complete Financial Data Export

Profitability Ratios

Net Profit Margin 4.92% 2026 data
EBITDA Margin 11.48% 2026 data
Operating Margin 10.00% 2026 data
Return on Assets 1.40% 2026 data
Return on Equity 2.05% 2026 data

Balance Sheet Ratios

Current Ratio 10.46 2026 data
Equity Ratio 68.22% 2026 data
Asset Turnover 0.29 2026 data

FOCUS Revenue, Net Profit & EBITDA — Year-on-Year Growth

FOCUS YoY (Mar 2025 vs Mar 2026) — revenue +45.2%, net profit +200.0%, EBITDA +75.0%, expenses +42.1%. For live price, earnings ratios and company overview, see FOCUS share price.

Revenue Growth
+45.2%
Year-over-Year
Net Profit Growth
+200.0%
Year-over-Year
EBITDA Growth
+75.0%
Year-over-Year
Expense Growth
+42.1%
Year-over-Year
Assets Growth
+5.9%
Year-over-Year
Equity Growth
+4.3%
Year-over-Year
Operating Cash Flow Growth
+450.0%
Year-over-Year
Investing Cash Flow Growth
-25.0%
Year-over-Year
Financing Cash Flow Growth
-144.4%
Year-over-Year

FOCUS Income Statement — Revenue, EBITDA & Net Profit

Focus Lighting & Fixtures revenue ₹61 Cr, EBITDA ₹7 Cr, net profit ₹3 Cr, EPS ₹0.40 (2026) — net profit margin 4.9%. Examine FOCUS quarterly trends for recent quarterly revenue, profit and EPS trends.

Periods ₹ Crores
Particulars Mar 2026 Sept 2025 Mar 2025 Jun 2025 Dec 2025 Sept 2024 Mar 2024 Jun 2024 Dec 2024 Sept 2023 Mar 2023 Jun 2023 Dec 2023 Sept 2022 Mar 2022 Jun 2022 Dec 2022 Sept 2021 Mar 2021 Jun 2021 Dec 2021 Dec 2020
Revenue 61 49 42 42 39 46 60 55 43 58 41 53 59 41 36 27 61 23 28 22 26 17
Expenses 54 45 38 37 37 37 46 43 39 45 33 40 46 32 30 24 46 21 27 22 23 15
EBITDA 7 5 4 5 2 9 14 12 4 13 8 13 13 8 5 3 15 2 2 0 3 2
Operating Profit Margin % 10.00% 9.00% 9.00% 10.00% 3.00% 18.00% 22.00% 21.00% 6.00% 20.00% 19.00% 22.00% 19.00% 20.00% 13.00% 11.00% 24.00% 7.00% 4.00% -2.00% 10.00% 10.00%
Depreciation 3 2 3 2 3 2 2 1 2 2 1 1 2 1 1 1 1 0 1 1 1 1
Interest 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Profit Before Tax 4 2 1 3 -1 7 12 11 2 11 7 11 10 7 4 2 14 2 0 -1 2 0
Tax 1 1 0 1 0 2 1 2 2 2 1 2 1 2 1 -1 4 0 0 0 1 0
Net Profit 3 2 1 2 -1 5 10 9 0 10 5 9 10 5 3 3 10 2 0 -1 1 0
Earnings Per Share (₹) 0.40 0.26 0.17 0.34 -0.22 0.74 1.64 1.38 0.00 7.34 4.15 7.02 1.48 4.53 2.82 2.62 11.10 1.09 -0.19 -1.09 1.30 0.05

FOCUS Balance Sheet — Assets, Liabilities & Shareholders' Equity

FOCUS total assets ₹214 Cr, total equity ₹146 Cr, total liabilities ₹ Cr (2026) — ROE 2.1%.

Years Annual Data ₹ Crores
Particulars 2026 2025 2024 2023 2022 2021 2020 2019 2018 2017
ASSETS
Total Assets 214 202 190 128 80 62 61 51 41 26
Current Assets 136 134 141 90 61 43 47 37 31 24
Fixed Assets 70 38 22 21 15 15 13 14 3 2
Capital Work in Progress 32 22 19 2 1 1 0 1 4 0
Investments 53 3 6 11 0 0 0 0 0 0
Other Assets 0 138 144 95 64 46 48 37 33 24
LIABILITIES
Total Liabilities
Current Liabilities 13 15 16 6 5 5 0 0 0 0
Non-Current Liabilities
SHAREHOLDERS' EQUITY
Total Equity 146 140 129 90 35 31 33 32 22 12
Share Capital 13 13 13 13 10 10 10 3 3 3
Reserves & Surplus 133 127 116 77 25 21 23 28 18 9

FOCUS Cash Flow Statement — Operating, Investing & Financing

Focus Lighting & Fixtures operating cash flow ₹33 Cr, investing ₹-25 Cr, financing ₹-4 Cr, net cash flow ₹3 Cr (2025).

Periods ₹ Crores
Particulars March 2025 March 2024 March 2023 March 2022 March 2021 March 2020 March 2019 March 2018 March 2017
Operating Activities 33 6 -14 6 3 3 6 2 0
Investing Activities -25 -20 -10 -4 -1 -3 -9 -6 0
Financing Activities -4 9 30 -3 -1 0 0 6 0
Net Cash Flow 3 -5 7 -1 1 0 -3 2 0