Focus Lighting Key Ratios

Stock Card

NSE: FOCUS

₹60.58

₹0.61 (1.02%)

As on 23-Sep-2026 11:43IST

Market cap

₹405 Cr

Revenue (TTM)

₹195 Cr

P/E Ratio

P/B Ratio

2.7

Div. Yield

0 %

Key Ratios and Highlights

Growth Score (%)	Quarterly		Annual (TTM)
Particulars	QoQ	YoY	1-Year	3-Years	5-Years
Revenue	-18.43	17.90	14.94	0.31	25.65
EBIT	3.99	64.69	-24.05	-41.47	34.63
Net Profit	10.10	32.85	-27.87	-41.58	36.21
EPS	9.94	31.95	-30.82	-45.24	32.36
Book Value	--	--	4.05	16.38	28.51

Key Ratios (%)	Average		Annual (TTM)
Particulars	3-Years	5-Years	TTM	Mar-26	Mar-25
EBIT-Margin	6.56	10.54	3.82	3.24	9.87
Net Margin	6.23	9.03	2.91	2.66	8.14
Return on equity	9.77	20.07	4.09	3.55	11.34
Return on Capital	13.26	24.67	--	5.52	14.03
Return on Assets	7.12	12.79	2.78	2.46	7.80
Debt to Equity (x)	--	--	0.06	0.13	0.12

Profitability

View Detailed Peer Comparison

ROCE

Earning before interest and taxes / (Average net worth + Average total Debt) * 100

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	5.52	14.03	39.17	46.30
Peer Median	--	15.89	17.73	18.06	--

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

ROE

4.09

Lower than Peers by 5.95

Profit after tax / Average Net worth * 100

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	4.09	3.55	11.34	35.52	36.25
Peer Median	10.04	15.90	16.10	18.66	--

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

ROA

2.78

Lower than Peers by 2.76

Profit after tax / Average Total assets * 100

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	2.78	2.46	7.80	24.64	22.28
Peer Median	5.54	7.15	7.50	7.38	--

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

EBIT Margin

3.82

Lower than Peers by 4.70

Operating profit (EBIT) / Net Sales * 100

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	3.82	3.24	9.87	17.12	17.13
Peer Median	8.52	11.04	9.36	11.25	--

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

Net Margin

2.91

Lower than Peers by 3.26

Net profit / Total Income (Net sales plus other income) * 100

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	2.91	2.66	8.14	16.73	13.35
Peer Median	6.17	6.81	4.98	5.48	--

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

Cash Profit Margin

(Net profit + Depreciation) / Gross Sales * 100

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	7.94	12.67	20.33	16.18
Peer Median	--	--	--	--	--

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

Growth

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Revenue Growth

14.94

Lower than Peers by 1.23

Year on year growth in net sales

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	14.94	2.43	-18.09	32.76	59.96
Peer Median	16.17	44.38	27.07	31.05	--

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

EBIT Growth

-24.05

Lower than Peers by 42.63

Year on year growth in operating profit (EBIT)

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	-24.05	-66.42	-52.77	32.69	414.02
Peer Median	18.58	84.93	37.51	33.13	--

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

Net Profit Growth

-27.87

Lower than Peers by 53.04

Year on year growth in profit after tax

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	-27.87	-66.56	-60.84	70.63	398.01
Peer Median	25.17	101.19	23.32	72.80	--

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

EPS Growth

-30.82

Lower than Peers by 39.41

Year on year growth in earnings per share

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	-30.82	-66.32	-61.67	64.36	347.28
Peer Median	8.59	69.20	14.52	--	--

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

Book Value Growth

Year on year growth in book value per share

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	4.86	8.76	42.39	155.20
Peer Median	--	--	--	--	--

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

Solvency

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Debt to Equity

0.06

Higher than Peers by 0.03

Total debt / Net worth

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	0.06	0.13	0.12	0.10	0.03
Peer Median	0.04	0.26	0.30	0.73	--

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

Short term debt to equity ratio

(Short term borrowings / Net worth)

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	0.06	0.04	0.00	0.03
Peer Median	--	--	--	--	--

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

Current Ratio

2.47

Higher than Peers by 0.24

Current Assets / Current Liabilities and Provisions

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	2.47	2.47	2.89	3.06	2.86
Peer Median	2.23	1.70	2.06	1.53	--

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

Quick Ratio

1.51

Higher than Peers by 0.18

(Current Assets - Inventory) / Current Liabilities and Provisions

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	1.51	1.51	1.87	2.11	1.64
Peer Median	1.33	1.55	1.42	2.11	--

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

Interest Coverage

5.65

Higher than Peers by 0.70

Earning before interest and taxes (EBIT) / Interest Expenses

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	5.65	6.63	20.98	37.81	29.28
Peer Median	4.95	6.04	5.76	6.31	--

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

Operating Efficiency

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Debtors to sales

29.54

Higher than Peers by 6.03

Debtors outstanding / Net Sales * 100

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	29.54	30.71	37.89	38.29	18.75
Peer Median	23.51	39.18	27.31	21.25	--

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

Asset Turnover

0.94

Higher than Peers by 0.05

Sales / Average Total Assets

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	0.94	0.91	0.94	1.42	1.66
Peer Median	0.89	1.35	1.15	1.42	--

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

Receivable days

Average Debtors / Sales * 365

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	123.55	154.45	95.66	60.97
Peer Median	--	--	--	--	--

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

Inventory Days

Average Inventory / Sales * 365

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	97.40	90.72	66.91	67.27
Peer Median	--	--	--	--	--

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

Payable days

Average Creditors / Cost of goods sold * 365

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	91.40	100.88	72.41	85.38
Peer Median	--	--	--	--	--

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

Cash Conversion Cycle

Receivable Days + Inventory Days - Payable Days

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	129.55	144.29	90.15	42.87
Peer Median	--	--	--	--	--

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

Valuation

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Price / Earnings

70.00

Lower than Peers by 2.62

Current share price divided by earning per share in the last twelve months

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	70.00	75.77	34.12	24.19	5.65
Peer Median	72.62	69.96	56.23	48.04	--

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

Price / Book Value

2.72

Lower than Peers by 1.77

Current share price divided by book value per share in the latest financial year

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	2.72	2.68	3.72	7.41	7.42
Peer Median	4.49	4.83	5.67	5.84	--

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

Dividend Yield

Dividend per share in the past twelve months divided by current share price

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	--	--	--	0.35	0.29
Peer Median	--	--	--	0.00	--

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

EV/EBITDA

19.53

Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	19.53	21.23	18.26	18.20	19.02
Peer Median	--	49.44	41.96	32.86	--

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

Market Cap

405

Lower than Peers by 3,816

Current Share price multiplied by latest total number of shares outstanding

Company Name	TTM	Mar-26	Mar-25	Mar-24	Mar-23
Focus Lighting	405	391	519	949	667
Peer Median	4,221	2,501	980	810	--

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