Focus Lighting & Fixtures Ltd (FOCUS) Financials - Quarterly Results, Profit & Loss, Balance Sheet, Cash Flow Focus Lighting & Fixtures Ltd reported sales of ₹48.86 Cr, operating profit of ₹6.2 Cr (OPM 12.69%) and net profit of ₹2.87 Cr for the quarter ended Jun 2026. Figures in ₹ crore, consolidated where available.
FOCUS quarterly results (₹ Cr) Metric Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026 Jun 2026 Sales 45.37 41.51 41.5 41.45 48.77 37.65 59.91 48.86 Expenses 37.36 38.92 37.65 37.17 44.48 36.56 53.79 42.66 Operating Profit 8.01 2.59 3.85 4.28 4.29 1.09 6.12 6.2 OPM 17.65% 6.24% 9.28% 10.33% 8.8% 2.9% 10.22% 12.69% Other Income 0.53 1.7 0.3 0.67 0.58 0.86 0.87 1.11 Interest 0.13 0.28 0.36 0.15 0.19 0.39 0.61 0.71 Depreciation 1.8 2.23 2.73 2.17 2.38 2.53 2.76 2.7 Profit before tax 6.61 1.78 1.06 2.63 2.3 -0.97 3.62 3.9 Tax 25.72% 101.12% -14.15% 17.87% 25.65% 43.3% 27.9% 26.41% Net Profit 4.89 -0.02 1.22 2.16 1.71 -1.4 2.6 2.87 EPS in Rs 0.73 0 0.18 0.32 0.25 -0.21 0.39 0.43
FOCUS profit & loss, annual (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 TTM Sales 105 169 224 183 188 195 Expenses 96 135 177 157 172 177 Operating Profit 9 33 46 26 16 18 OPM 9% 20% 21% 14% 8% 9% Other Income 1 1 6 3 3 3 Interest 1 1 1 1 1 2 Depreciation 3 5 7 8 10 10 Profit before tax 6 29 45 20 8 9 Tax 23% 22% 13% 24% 33% - Net Profit 5 23 39 15 5 6 EPS in Rs 0.9 3.54 5.91 2.26 0.75 0.86 Dividend Payout 11% 42% 0% 0% 0% -
FOCUS balance sheet (₹ Cr) Metric Mar 2023 Mar 2024 Mar 2025 Sep 2025 Mar 2026 Equity Capital 13 13 13 13 13 Reserves 77 115 127 131 133 Borrowings 3 13 17 13 20 Other Liabilities 35 49 44 53 48 Total Liabilities 128 190 202 210 214 Fixed Assets 21 21 38 36 38 CWIP 2 19 22 28 32 Investments 11 6 3 3 4 Other Assets 95 144 138 144 141 Total Assets 128 190 202 210 214
FOCUS cash flows (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Cash from Operating Activity 6 -14 6 32 26 Cash from Investing Activity -3 -10 -20 -25 -20 Cash from Financing Activity -3 30 9 -4 -2 Net Cash Flow -1 7 -5 3 4 Free Cash Flow 2 -24 -19 5 6 CFO/OP 86% -19% 28% 143% 182%
FOCUS ratios Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Debtor Days 86 68 140 139 112 Inventory Days 124 152 129 171 185 Days Payable 136 68 94 88 96 Cash Conversion Cycle 73 152 175 221 201 Working Capital Days 72 111 150 164 139 ROCE 18% 46% 39% 14% 6%