Focus Lighting & Fixtures Ltd Share Price ₹88.7

Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.

Financials of Focus Lighting & Fixtures Ltd

Quarter-by-quarter operating performance

	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026
Sales +	40.89	51.37	56.18	56.64	59.62	54.95	45.37	41.51	41.50	41.45	48.77	37.65	59.91
Expenses +	33.03	40.21	44.75	46.13	46.44	43.23	37.36	38.92	37.65	37.17	44.48	36.56	53.79
Operating Profit	7.86	11.16	11.43	10.51	13.18	11.72	8.01	2.59	3.85	4.28	4.29	1.09	6.12
OPM %	19.22%	21.72%	20.35%	18.56%	22.11%	21.33%	17.65%	6.24%	9.28%	10.33%	8.80%	2.90%	10.22%
Other Income +	0.22	1.61	1.68	2.42	0.69	0.33	0.53	1.70	0.30	0.67	0.58	0.86	0.87
Interest	0.22	0.30	0.22	0.29	0.40	0.22	0.13	0.28	0.36	0.15	0.19	0.39	0.61
Depreciation	1.40	1.17	1.57	2.29	1.73	1.31	1.80	2.23	2.73	2.17	2.38	2.53	2.76
Profit before tax	6.46	11.30	11.32	10.35	11.74	10.52	6.61	1.78	1.06	2.63	2.30	-0.97	3.62
Tax %	20.28%	20.09%	15.19%	6.38%	11.24%	13.69%	25.72%	101.12%	-14.15%	17.87%	25.65%	43.30%	27.90%
Net Profit +	5.16	9.03	9.59	9.68	10.41	9.07	4.89	-0.02	1.22	2.16	1.71	-1.40	2.60
EPS in Rs	0.82	1.39	1.48	1.46	1.62	1.37	0.73	0.00	0.18	0.32	0.25	-0.21	0.39

Financials of Focus Lighting & Fixtures Ltd

Annual income statement trend

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Sales +	78	92	121	99	60	105	169	224	183	188
Expenses +	72	81	105	92	58	96	135	177	157	172
Operating Profit	6	11	16	8	2	9	33	46	26	16
OPM %	8%	12%	13%	8%	3%	9%	20%	21%	14%	8%
Other Income +	1	0	1	1	1	1	1	6	3	3
Interest	1	0	1	1	1	1	1	1	1	1
Depreciation	0	1	2	4	4	3	5	7	8	10
Profit before tax	6	10	13	4	-3	6	29	45	20	8
Tax %	33%	39%	27%	47%	-13%	23%	22%	13%	24%	33%
Net Profit +	4	6	10	2	-2	5	23	39	15	5
EPS in Rs	3.24	3.53	5.78	0.45	-0.46	0.90	3.54	5.91	2.26	0.75
Dividend Payout %	0%	0%	3%	0%	0%	11%	42%	0%	0%	0%

Financials of Focus Lighting & Fixtures Ltd

Capital structure and asset base

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	2	3	3	10	10	10	13	13	13	13
Reserves	9	18	28	23	21	25	77	115	127	133
Borrowings +	0	2	3	4	5	3	3	13	17	20
Other Liabilities +	14	16	17	23	26	42	35	49	44	48
Total Liabilities	26	40	51	61	62	80	128	190	202	214
Fixed Assets +	2	3	13	13	15	15	21	21	38	38
CWIP	0	4	1	0	1	1	2	19	22	32
Investments	0	0	0	0	0	0	11	6	3	4
Other Assets +	24	33	37	47	46	64	95	144	138	141
Total Assets	26	40	51	61	62	80	128	190	202	214

Financials of Focus Lighting & Fixtures Ltd

Operating, investing and financing cash movement

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Cash from Operating Activity +	0	2	6	3	3	6	-14	6	32
Cash from Investing Activity +	0	-6	-9	-3	-1	-3	-10	-20	-25
Cash from Financing Activity +	0	5	0	0	-1	-3	30	9	-4
Net Cash Flow	0	2	-2	-0	1	-1	7	-5	3
Free Cash Flow	0	-4	-3	-0	2	2	-24	-19	5
CFO/OP	0%	56%	64%	67%	172%	86%	-19%	28%	143%

Financials of Focus Lighting & Fixtures Ltd

Working capital efficiency and return ratios

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Debtor Days	64	70	57	93	106	86	68	140	138	112
Inventory Days	39	42	57	86	160	124	152	129	171	185
Days Payable	70	66	56	94	148	136	68	94	88	96
Cash Conversion Cycle	33	46	58	86	118	73	152	175	221	201
Working Capital Days	36	39	50	69	102	72	111	150	164	138
ROCE %		57%	48%	13%	-4%	18%	46%	39%	14%	6%

Focus Lighting & Fixtures Ltd Q3 FY25 Share Price & Earnings Call Analysis