Market cap
₹435 Cr
Revenue (TTM)
₹195 Cr
P/E Ratio
75.3
P/B Ratio
2.9
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 | 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) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Mar-26 | Mar-25 |
| EBIT-Margin
| 8.25 | -- | 3.82 | -- | 9.87 |
| Net Margin
| 6.23 | -- | 2.91 | 2.66 | 8.14 |
| Return on equity
| 9.77 | -- | 4.09 | -- | 11.34 |
| Return on Capital
| 13.26 | -- | -- | -- | 14.03 |
| Return on Assets
| 7.12 | -- | 2.78 | -- | 7.80 |
| Debt to Equity (x)
| -- | -- | 0.06 | -- | 0.12 |
Profitability
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
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|
--
|
--
|
--
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|
--
|
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
|
--
|
--
|
--
|
--
|
--
|
Solvency
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
|
--
|
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
|
--
|
--
|
--
|
--
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|
Operating Efficiency
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
|
--
|
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
|
--
|
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
|
--
|
--
|
--
|
--
|
--
|
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
|
--
|
--
|
--
|
--
|
--
|
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
|
--
|
--
|
--
|
--
|
--
|
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
|
--
|
--
|
--
|
--
|
--
|
Valuation
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
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|
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
|
--
|