Focus Lighting Financials

NSE: FOCUS

₹62.23

₹-1.41 (-2.22%)

As on 08-Sep-2026 12:23IST

Market cap

₹421 Cr

Revenue (TTM)

₹195 Cr

P/E Ratio

72.8

P/B Ratio

2.8

Div. Yield

0 %

Income Statement (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Operating Revenue	195.20	187.78	183.33	223.81	168.58	105.39
Total Income	198.61	190.75	186.19	231.40	169.96	106.55
Total Expenditure	177.38	171.86	157.16	178.72	135.12	96.41
EBITDA	17.82	15.92	26.17	45.09	33.47	8.98
Depreciation	10.37	9.84	8.07	6.77	4.59	3.36
EBIT	7.45	6.08	18.10	38.32	28.88	5.62
Interest	1.90	1.35	1.00	1.21	1.03	0.83
Other Income	3.41	2.97	2.86	7.59	1.38	1.16
Exceptional Items	-0.12	-0.12	--	--	--	--
Profit before Tax	8.84	7.58	19.96	44.70	29.23	5.95
Provision for Tax	3.06	2.51	4.80	5.98	6.53	1.39
Profit after Tax	5.78	5.07	15.16	38.72	22.69	4.56
Minority Interest	--	--	0.03	0.46	0.47	--
Share of Associate	--	--	--	--	--	--
Consolidated Profit	5.78	5.16	15.20	39.21	23.60	4.10

Liabilities (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Shareholder's Funds	146.34	146.34	140.20	128.67	89.95	35.24
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	12.76	10.26	13.18	14.27	4.03	3.69
Current Liabilities	55.14	55.14	46.38	45.87	31.50	39.26
Total Liabilities	214.25	214.25	201.61	190.27	127.75	79.59

Assets (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Non-Current Assets	75.69	75.73	65.56	48.32	35.26	17.51
Current Assets	136.01	136.01	134.20	140.48	90.22	60.68
Total Assets	214.25	214.25	201.61	190.27	127.75	79.59
Total Debt*	--	19.63	17.18	12.84	2.95	2.56
Net Current Assets	80.87	80.87	87.82	94.62	58.72	21.43
Contingent Liabilities	--	--	--	0.12	0.82	0.82

Cashflow (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Cash From Operating Activities	--	25.86	32.45	6.16	-14.32	6.02
Cash Flow from Investing Activities	--	-19.59	-25.44	-20.22	-10.34	-3.49
Cash from Financing Activities	--	-2.33	-3.90	9.28	31.38	-3.04
Net Cash Inflow / Outflow	--	3.94	3.11	-4.78	6.72	-0.51

Financials Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Adjusted EPS (₹)	0.88	0.77	2.28	5.95	3.62	0.81
Cash EPS (₹)	0.86	2.22	3.48	6.90	4.18	1.56
Adjusted Book Value (₹)	22.09	21.73	20.88	19.42	13.78	6.95
Dividend per Share (₹)	--	--	--	0.50	0.30	0.10
Cash Flow per Share (₹)	--	3.85	4.86	0.93	-10.97	5.94
Free Cash Flow per Share (₹)	--	0.69	0.30	-2.91	-20.39	1.20

Profitability Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
ROCE (%)	--	5.52	14.03	39.17	46.30	18.35
ROE (%)	4.09	3.55	11.34	35.52	36.25	13.67
ROA (%)	2.78	2.46	7.80	24.64	22.28	6.77
EBIT Margin (%)	3.82	3.24	9.87	17.12	17.13	5.33
Net Margin (%)	2.91	2.66	8.14	16.73	13.35	4.28
Cash Profit Margin (%)	--	7.94	12.67	20.33	16.18	7.51

Growth Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Revenue Growth (%)	14.94	2.43	-18.09	32.76	59.96	75.77
EBIT Growth (%)	-24.05	-66.42	-52.77	32.69	414.02	324.01
Net Profit Growth (%)	-27.87	-66.56	-60.84	70.63	398.01	341.67
EPS Growth (%)	-30.82	-66.32	-61.67	64.36	347.28	317.39
Book Value Growth (%)	--	4.86	8.76	42.39	155.20	12.19

Valuation Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Price / Earnings	72.79	75.77	34.12	24.19	5.65	4.31
Price / Book Value	2.82	2.68	3.72	7.41	7.42	2.50
Dividend Yield (%)	--	--	--	0.35	0.29	0.57
EV/EBITDA	20.29	21.23	18.26	18.20	19.02	8.90
Close Price (₹)	89.63	58.15	77.76	143.85	102.27	17.41
High Price (₹)	116.10	126.15	185.00	217.80	106.16	25.99
Low Price (₹)	57.06	57.06	63.78	94.88	16.00	3.99
Market Cap (₹ Cr)	420.79	390.94	518.74	948.65	667.32	88.23

Solvency Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Debt to Equity	0.06	0.13	0.12	0.10	0.03	0.07
Short term debt to equity ratio	--	0.06	0.04	0.00	0.03	0.06
Current Ratio	2.47	2.47	2.89	3.06	2.86	1.55
Quick Ratio	1.51	1.51	1.87	2.11	1.64	0.94
Interest Coverage	5.65	6.63	20.98	37.81	29.28	8.16

Operating Efficiency Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Debtors to sales (%)	29.54	30.71	37.89	38.29	18.75	23.45
Asset Turnover	0.94	0.91	0.94	1.42	1.66	1.57
Receivable days	--	123.55	154.45	95.66	60.97	72.80
Inventory Days	--	97.40	90.72	66.91	67.27	72.48
Payable days	--	91.40	100.88	72.41	85.38	112.08
Cash Conversion Cycle	--	129.55	144.29	90.15	42.87	33.19

*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.

Income Statement (₹ Cr)