Focus Lighting Key Ratios

NSE: FOCUS

₹64.53

up-down-arrow-1.61 (-2.43%)

As on 02-Sep-2026IST

Market cap

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₹435 Cr

Revenue (TTM)

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₹195 Cr

P/E Ratio

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75.3

P/B Ratio

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2.9

Div. Yield

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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 28.24
EBIT 3.99 64.69 -24.05 -41.47 --
Net Profit 10.10 32.85 -27.87 -41.58 44.50
EPS 9.94 31.95 -30.82 -45.24 39.28
Book Value -- -- 5.00 8.96 21.86
Key Ratios (%) Average Annual (TTM)
Particulars3-Years5-YearsTTMMar-26Mar-25
EBIT-Margin info 8.25--3.82--9.87
Net Margin info 6.23--2.912.668.14
Return on equity info 9.77--4.09--11.34
Return on Capital info 13.26------14.03
Return on Assets info 7.12--2.78--7.80
Debt to Equity (x) info ----0.06--0.12
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
--
--
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

--

--

Profit after tax / Average Net worth * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
4.09
11.34
35.52
36.25
Peer Median
9.40
15.23
16.10
18.66
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
ROA

--

--

Profit after tax / Average Total assets * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
2.78
7.80
24.64
22.28
Peer Median
5.41
7.80
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

3.24

Lower than Peers by 4.98

Operating profit (EBIT) / Net Sales * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
3.24
3.82
9.87
17.12
17.13
Peer Median
8.22
9.50
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

2.66

Lower than Peers by 3.37

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

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
2.66
2.91
8.14
16.73
13.35
Peer Median
6.03
6.36
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
--
--
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.
Revenue Growth

--

--

Year on year growth in net sales

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
14.94
-18.09
32.76
59.96
Peer Median
15.04
41.95
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

-66.42

Lower than Peers by 82.95

Year on year growth in operating profit (EBIT)

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
-66.42
-24.05
-52.77
32.69
414.02
Peer Median
16.53
58.85
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

--

--

Year on year growth in profit after tax

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
-27.87
-60.84
70.63
398.01
Peer Median
21.73
67.08
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

--

--

Year on year growth in earnings per share

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
-30.82
-61.67
64.36
347.28
Peer Median
5.13
65.61
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
--
--
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.
Debt to Equity

--

--

Total debt / Net worth

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
0.06
0.12
0.10
0.03
Peer Median
0.03
0.23
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

0.06

--

(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

--

--

Current Assets / Current Liabilities and Provisions

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
2.47
2.89
3.06
2.86
Peer Median
2.19
1.79
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

--

--

(Current Assets - Inventory) / Current Liabilities and Provisions

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

--

--

Earning before interest and taxes (EBIT) / Interest Expenses

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
5.65
20.98
37.81
29.28
Peer Median
5.11
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

View Detailed Peer Comparison

Debtors to sales

30.71

Higher than Peers by 6.88

Debtors outstanding / Net Sales * 100

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
30.71
29.54
37.89
38.29
18.75
Peer Median
23.83
29.54
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

--

--

Sales / Average Total Assets

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
0.94
0.94
1.42
1.66
Peer Median
0.88
1.05
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
--
--
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
--
--
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
--
--
100.62
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
--
--
144.55
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.
Price / Earnings

--

--

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
--
75.28
34.12
24.19
5.65
Peer Median
79.28
77.16
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

--

--

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
--
2.92
3.72
7.41
7.42
Peer Median
4.77
5.02
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

--

--

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
--
20.97
18.26
18.20
19.02
Peer Median
--
43.59
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

--

--

Current Share price multiplied by latest total number of shares outstanding

Company Name
TTM
Mar-26
Mar-25
Mar-24
Mar-23
Focus Lighting
--
435
519
949
667
Peer Median
1,887
1,887
980
810
--
*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.
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