Focus Lighting and Fixtures Limited (NSE:FOCUS)

NSE:FOCUS Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	-	96.27	56.82	25.72	73.51	6.29
Cash & Short-Term Investments	96.27	96.27	56.82	25.72	73.51	6.29
Cash Growth	69.43%	69.43%	120.93%	-65.02%	1069.07%	-44.92%
Accounts Receivable	-	576.65	694.57	857.01	316.13	247.12
Receivables	-	586.76	713.16	868.59	324.47	249.99
Inventory	-	526.23	475.92	435.43	385.08	236.34
Prepaid Expenses	-	-	20.92	11.6	4.45	5.99
Other Current Assets	-	150.87	75.19	63.48	114.69	108.22
Total Current Assets	-	1,360	1,342	1,405	902.19	606.83
Property, Plant & Equipment	-	695.69	602.83	405.72	223.11	157
Long-Term Investments	-	35.49	33.09	55.67	105.16	2.27
Other Intangible Assets	-	2.4	-	0.26	2.91	-
Long-Term Deferred Tax Assets	-	25	18.54	14.68	22.77	13.98
Other Long-Term Assets	-	13.79	10.64	12.85	11.14	9.27
Total Assets	-	2,142	2,016	1,903	1,278	795.9

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	-	274.14	245.27	316.01	172.13	260.8
Accrued Expenses	-	17.07	77.5	79.61	60.14	37.08
Short-Term Debt	-	-	55.67	4.25	29.5	-
Current Portion of Long-Term Debt	-	105.88	10.36	9.92	-	22.03
Current Income Taxes Payable	-	8.02	42.33	8.04	23.91	5.37
Other Current Liabilities	-	146.29	32.68	40.83	29.31	67.27
Total Current Liabilities	-	551.4	463.81	458.65	314.98	392.56
Long-Term Debt	-	90.38	105.81	114.27	-	3.6
Long-Term Leases	-	12.78	26.06	28.66	51.27	36.96
Pension & Post-Retirement Benefits	-	24.48	18.45	14.43	11.81	8.94
Other Long-Term Liabilities	-	-	-	-0	-	1.4
Total Liabilities	-	679.04	614.13	616.01	378.06	443.45

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	-	134.46	133.42	131.89	130.5	101.36
Comprehensive Income & Other	-	1,329	1,269	1,155	768.96	251.09
Shareholders' Equity	1,463	1,463	1,402	1,287	899.46	352.45
Total Liabilities & Equity	-	2,142	2,016	1,903	1,278	795.9

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	209.04	209.04	197.9	157.1	80.77	62.6
Net Cash (Debt)	-112.78	-112.78	-141.08	-131.38	-7.26	-56.31
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.66	-1.68	-2.06	-1.98	-0.11	-0.97
Filing Date Shares Outstanding	67.35	67.23	66.71	65.95	65.25	50.68
Total Common Shares Outstanding	67.35	67.23	66.71	65.95	65.25	50.68
Working Capital	-	808.72	878.2	946.16	587.21	214.27
Book Value Per Share	21.77	21.77	21.02	19.51	13.78	6.95
Tangible Book Value	1,461	1,461	1,402	1,286	896.54	352.45
Tangible Book Value Per Share	21.73	21.73	21.02	19.51	13.74	6.95
Construction In Progress	-	-	219.42	191.4	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 22, 2026

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