Focus Lighting Peer Comparison

NSE: FOCUS

₹67.49

₹0.77 (1.15%)

As on 28-Aug-2026IST

Market cap

₹455 Cr

Revenue (TTM)

₹195 Cr

P/E Ratio

78.7

P/B Ratio

3

Div. Yield

0 %

Edit

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Market cap (₹ Cr)	455	26,385	16,793	14,895	6,504
Revenue (₹ Cr)	195	3,899	5,818	1,764	1,357
Net Profit (₹ Cr)	5.78	345.70	202.19	133.60	82.10
Net Margin (%)	2.91	8.55	3.45	7.45	5.90
RoE (%)	4.09	7.37	6.92	19.48	8.22
Price to Earnings	78.74	76.32	81.60	111.49	79.22
Price-To-Book	3.05	5.49	5.38	19.69	6.35

Income Statement
Liabilities
Assets
Cashflow
Ratios

Income Statement (₹ Cr)

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Operating Revenue	195.20	3,898.91	5,818.13	1,764.31	1,019.21
Total Income	198.61	4,043.07	5,862.76	1,794.39	1,034.62
Total Expenditure	177.38	3,290.32	5,404.20	1,562.91	905.26
EBITDA	17.82	608.59	413.93	201.40	113.95
Depreciation	10.37	128.43	93.86	33.71	29.30
EBIT	7.45	480.15	320.07	167.70	84.65
Interest	1.90	125.64	103.03	14.70	17.19
Other Income	3.41	144.17	44.64	30.08	15.41
Exceptional Items	-0.12	-2.58	0.00	0.00	0.00
Profit before Tax	8.84	496.10	261.68	183.08	82.87
Provision for Tax	3.06	150.40	59.49	49.48	21.12
Profit after Tax	5.78	345.70	202.19	133.60	61.75

Liabilities (₹ Cr)

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Shareholder's Funds	146.34	4,748.35	3,048.59	721.71	988.93
Minority Interest	0.00	0.00	0.00	0.00	0.00
Non-Current Liabilities	12.76	404.27	303.61	46.77	47.62
Current Liabilities	55.14	1,727.26	2,594.48	495.92	403.77
Total Liabilities	201.61	4,739.90	5,120.81	1,038.01	--

Assets (₹ Cr)

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Non-Current Assets	75.69	2,291.79	1,689.52	213.40	302.98
Current Assets	136.01	3,847.29	3,793.94	1,017.43	1,061.18
Total Assets	201.61	4,739.90	5,120.81	1,038.01	--
Total Debt*	17.18	875.48	301.94	141.67	--
Net Current Assets	80.87	2,120.03	1,199.46	521.51	657.41
Contingent Liabilities	--	520.69	90.50	2.76	--

Cashflow (₹ Cr)

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Cash From Operating Activities	32.45	-82.32	-76.59	25.06	--
Cash Flow from Investing Activities	-25.44	-354.66	-1,201.38	53.80	--
Cash from Financing Activities	-3.90	464.99	1,329.01	-52.28	--
Net Cash Inflow / Outflow	3.11	28.01	51.04	26.57	--

Ratios

Profitability Ratios

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
ROCE (%)	14.03	14.67	20.03	14.12	--
ROE (%)	4.09	7.37	6.92	19.48	6.29
ROA (%)	2.78	5.99	3.65	11.60	4.17
EBIT Margin (%)	3.82	12.32	5.50	9.50	8.31
Net Margin (%)	2.91	8.55	3.45	7.45	5.97
Cash Profit Margin (%)	0.00	0.00	0.00	0.00	0.00

Growth Ratios

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Revenue Growth (%)	14.94	34.85	15.15	44.38	-21.20
EBIT Growth (%)	-24.05	18.54	-20.63	58.85	-25.48
Net Profit Growth (%)	-29.92	8.89	-25.86	67.08	-20.12
EPS Growth (%)	-27.99	5.58	-25.12	65.61	-20.17
Book Value Growth (%)	8.76	14.21	174.45	11.48	--

Valuation Ratios

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Price / Earnings	76.36	75.95	81.21	111.42	105.31
Price / Book Value	3.05	5.49	5.38	19.69	6.49
Dividend Yield (%)	0.00	0.00	0.04	0.00	0.00
EV/EBITDA	26.19	43.48	38.93	73.99	56.73
Market Cap (₹ Cr)	518.74	30,384.55	25,951.20	5,016.91	--

Solvency Ratios

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Debt to Equity	0.06	0.07	0.05	0.02	0.00
Short term debt to equity ratio	0.04	0.28	0.03	0.20	--
Current Ratio	2.47	2.23	1.46	2.05	2.63
Quick Ratio	1.51	1.59	0.85	1.12	1.29
Interest Coverage	5.65	4.95	3.54	13.46	5.82

Operating Efficiency Ratios

	Focus Lighting	Kaynes Technology	PG Electroplast	Avalon Tech	Cyient Dlm
Debtors to sales (%)	29.54	39.18	20.35	21.61	25.45
Asset Turnover	0.94	0.68	1.05	1.53	0.69
Receivable days	154.45	61.83	57.36	83.57	--
Inventory Days	90.72	90.59	69.56	108.73	--
Payable days	100.62	100.29	61.47	74.18	--
Cash Conversion Cycle	144.55	52.14	65.44	118.12	--

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