Focus Lighting and Fixtures (FOCUS)₹55.45+1.72%Consumer Electronics
In the Jun 2026 quarter (consolidated), Focus Lighting and Fixtures reported sales of ₹48.83 Cr, up 17.9% from Jun 2025, and net profit of ₹2.88 Cr, up 34.0% year on year. For the year to Mar 2026, sales were ₹188 Cr and net profit ₹4.99 Cr.
Company filings, consolidated accounts; latest reported quarter Jun 2026
| Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 56.17 | 56.66 | 59.63 | 54.91 | 45.34 | 41.53 | 41.47 | 41.43 | 48.76 | 37.66 | 59.93 | 48.83 |
| Expenses | 44.90 | 46.30 | 46.62 | 43.36 | 37.51 | 39.04 | 37.81 | 37.34 | 44.66 | 36.71 | 53.97 | 42.83 |
| Operating Profit | 11.42 | 10.50 | 13.19 | 11.71 | 8.00 | 2.60 | 3.84 | 4.27 | 4.30 | 1.08 | 6.13 | 6.19 |
| OPM % | 20.4% | 18.6% | 22.1% | 21.3% | 17.6% | 6.2% | 9.3% | 10.3% | 8.8% | 2.9% | 10.2% | 12.7% |
| Other Income | 1.67 | 2.41 | 0.68 | 0.32 | 0.52 | 1.69 | 0.29 | 0.66 | 0.57 | 0.85 | 0.86 | 1.10 |
| Interest | 0.23 | 0.30 | 0.41 | 0.23 | 0.14 | 0.29 | 0.37 | 0.16 | 0.20 | 0.40 | 0.62 | 0.72 |
| Depreciation | 1.58 | 2.30 | 1.74 | 1.32 | 1.81 | 2.24 | 2.74 | 2.18 | 2.39 | 2.54 | 2.77 | 2.71 |
| Profit before tax | 11.28 | 10.31 | 11.70 | 10.48 | 6.58 | 1.77 | 1.05 | 2.62 | 2.29 | −0.96 | 3.61 | 3.89 |
| Tax % | 15.2% | 6.4% | 11.2% | 13.6% | 25.7% | 101.1% | −14.2% | 17.8% | 25.6% | 43.3% | 27.9% | 26.4% |
| Net Profit | 9.58 | 9.67 | 10.40 | 9.06 | 4.90 | −0.01 | 1.21 | 2.15 | 1.70 | −1.39 | 2.59 | 2.88 |
| EPS (Rs) | 1.47 | 1.45 | 1.61 | 1.36 | 0.72 | 0.00 | 0.17 | 0.31 | 0.24 | −0.20 | 0.38 | 0.42 |
| Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | TTM | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 77.95 | 91.99 | 121 | 99.02 | 60.01 | 105 | 169 | 224 | 183 | 188 | 195 |
| Expenses | 72.22 | 81.37 | 105 | 92.31 | 58.24 | 96.32 | 136 | 178 | 158 | 173 | 178 |
| Operating Profit | 5.99 | 10.99 | 15.99 | 8.01 | 2.01 | 9.01 | 32.99 | 46.02 | 25.98 | 16.01 | 17.70 |
| OPM % | 8.0% | 12.0% | 13.0% | 8.0% | 2.9% | 9.0% | 20.0% | 21.0% | 14.0% | 8.0% | 9.1% |
| Other Income | 0.99 | 0.00 | 0.99 | 0.99 | 0.99 | 0.99 | 0.99 | 5.99 | 2.99 | 2.99 | 3.38 |
| Interest | 0.99 | 0.00 | 1.01 | 1.01 | 1.01 | 1.01 | 1.01 | 1.01 | 1.01 | 1.01 | 1.94 |
| Depreciation | 0.00 | 1.01 | 2.01 | 4.01 | 4.01 | 3.01 | 5.02 | 7.03 | 8.03 | 10.03 | 10.41 |
| Profit before tax | 5.98 | 9.97 | 12.95 | 3.99 | −2.99 | 5.98 | 28.88 | 44.86 | 19.92 | 7.98 | 8.83 |
| Tax % | 32.9% | 38.9% | 27.0% | 46.9% | −13.0% | 23.0% | 21.9% | 13.0% | 24.0% | 33.0% | — |
| Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | — |
| Net Profit | 3.99 | 5.99 | 9.99 | 1.99 | −1.99 | 4.99 | 22.97 | 38.97 | 14.99 | 4.99 | 5.78 |
| EPS (Rs) | 3.23 | 3.52 | 5.77 | 0.44 | −0.45 | 0.89 | 3.53 | 5.90 | 2.25 | 0.74 | 0.84 |
| Dividend payout % | 0.0% | 0.0% | 3.0% | 0.0% | 0.0% | 11.1% | 42.1% | 0.0% | 0.0% | 0.0% | — |
| Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 2.01 | 3.01 | 3.01 | 10.03 | 10.03 | 10.03 | 13.05 | 13.02 | 13.05 | 13.04 |
| Reserves | 8.97 | 17.96 | 27.89 | 22.92 | 20.94 | 24.93 | 76.78 | 115 | 127 | 133 |
| Borrowings | 0.00 | 2.01 | 3.01 | 4.01 | 5.01 | 3.01 | 3.01 | 13.02 | 17.05 | 20.04 |
| Other Liabilities | 13.95 | 15.93 | 16.96 | 22.91 | 25.87 | 41.82 | 34.88 | 48.77 | 43.95 | 47.95 |
| Total Liabilities | 25.93 | 39.91 | 50.87 | 60.87 | 61.85 | 79.79 | 128 | 190 | 202 | 214 |
| Fixed Assets | 1.99 | 2.99 | 12.98 | 12.99 | 14.99 | 14.98 | 20.97 | 20.96 | 37.97 | 37.94 |
| CWIP | 0.00 | 3.99 | 0.99 | 0.00 | 0.99 | 0.99 | 1.99 | 18.97 | 21.95 | 31.94 |
| Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 11.01 | 6.01 | 3.01 | 3.99 |
| Other Assets | 23.94 | 32.93 | 36.90 | 46.88 | 45.87 | 63.82 | 94.75 | 144 | 138 | 141 |
| Inventories | 6.02 | 8.03 | 13.05 | 16.06 | 18.05 | 24.06 | 39.15 | 44.12 | 48.14 | 53.20 |
| Trade receivables | 13.98 | 17.95 | 18.96 | 24.93 | 16.96 | 24.94 | 31.92 | 85.84 | 68.83 | 57.92 |
| Cash & equivalents | 1.99 | 2.99 | 0.99 | 0.99 | 0.99 | 0.99 | 6.98 | 2.99 | 5.99 | 9.98 |
| Total Assets | 25.93 | 39.91 | 50.87 | 60.87 | 61.85 | 79.79 | 128 | 190 | 202 | 214 |
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Cash from operating activity | 1.99 | 5.99 | 2.99 | 2.99 | 5.99 | −13.98 | 5.99 | 31.93 | 25.95 |
| Cash from investing activity | −5.98 | −8.97 | −2.99 | −0.99 | −2.99 | −9.96 | −19.94 | −24.91 | −19.94 |
| Cash from financing activity | 5.02 | 0.00 | 0.00 | −1.01 | −3.01 | 30.12 | 9.04 | −4.01 | −2.01 |
| Net cash flow | 1.99 | −1.99 | 0.00 | 0.99 | −0.99 | 6.99 | −4.99 | 2.99 | 3.99 |
| Capex | 6.09 | 8.91 | 3.00 | 1.25 | 3.63 | 9.87 | 24.74 | 27.83 | 19.44 |
| Free cash flow | −4.01 | −3.01 | 0.00 | 2.01 | 2.01 | −24.05 | −19.06 | 5.01 | 6.02 |
| CFO / OP % | 56.0% | 64.0% | 67.0% | 172.0% | 86.0% | −19.0% | 28.0% | 143.0% | 182.0% |
| Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Debtor days | 63 | 69 | 56 | 92 | 105 | 85 | 67 | 139 | 138 | 111 |
| Inventory days | 40 | 43 | 58 | 87 | 161 | 125 | 153 | 130 | 172 | 186 |
| 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 | 139 |
| ROCE % | — | 57.1% | 48.0% | 13.1% | −4.0% | 18.1% | 46.0% | 39.0% | 14.1% | 6.0% |
For the Jun 2026 quarter, Focus Lighting and Fixtures reported sales of ₹48.83 Cr, up 17.9% year on year and net profit of ₹2.88 Cr, up 34.0% year on year. The operating margin was 12.7%.
Focus Lighting and Fixtures' sales for the year to Mar 2026 were ₹188 Cr; over the last twelve months they were ₹195 Cr.
Net profit for the year to Mar 2026 was ₹4.99 Cr, and ₹5.78 Cr over the last twelve months. Earnings per share over the same trailing period were ₹0.84.
Focus Lighting and Fixtures reported borrowings of ₹20.04 Cr at Mar 2026, against cash and equivalents of ₹9.98 Cr.
Cash from operations was ₹25.95 Cr in the year to Mar 2026; after capital spending, free cash flow was ₹6.02 Cr.