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	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	100.93	96.27	56.82	25.72	73.51	6.29
Cash & Short-Term Investments	100.93	96.27	56.82	25.72	73.51	6.29
Cash Growth	-	69.43%	120.93%	-65.02%	1069.07%	-44.92%
Accounts Receivable	491.05	576.65	694.57	857.01	316.13	247.12
Receivables	497.98	586.76	713.16	868.59	324.47	249.99
Inventory	588.45	526.23	475.92	435.43	385.08	236.34
Prepaid Expenses	-	32.85	20.92	11.6	4.45	5.99
Other Current Assets	134.02	118.02	75.19	63.48	114.69	108.22
Total Current Assets	1,321	1,360	1,342	1,405	902.19	606.83
Property, Plant & Equipment	799.74	695.69	602.83	405.72	223.11	157
Long-Term Investments	39.21	35.49	33.09	55.67	105.16	2.27
Other Intangible Assets	6.45	2.4	-	0.26	2.91	-
Long-Term Deferred Tax Assets	29.73	25	18.54	14.68	22.77	13.98
Other Long-Term Assets	47.81	13.79	10.64	12.85	11.14	9.27
Total Assets	2,334	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	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	265.17	274.14	245.27	316.01	172.13	260.8
Accrued Expenses	-	89.26	77.5	79.61	60.14	37.08
Short-Term Debt	119.11	89.14	55.67	4.25	29.5	-
Current Portion of Long-Term Debt	-	16.75	10.36	9.92	-	22.03
Current Income Taxes Payable	14.54	8.02	42.33	8.04	23.91	5.37
Other Current Liabilities	162.06	74.1	32.68	40.83	29.31	67.27
Total Current Liabilities	560.88	551.4	463.81	458.65	314.98	392.56
Long-Term Debt	94.75	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	121.18	-	-	-0	-	1.4
Total Liabilities	776.81	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	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	134.71	134.46	133.42	131.89	130.5	101.36
Comprehensive Income & Other	1,423	1,329	1,269	1,155	768.96	251.09
Shareholders' Equity	1,558	1,463	1,402	1,287	899.46	352.45
Total Liabilities & Equity	2,334	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	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	213.86	209.04	197.9	157.1	80.77	62.6
Net Cash (Debt)	-112.93	-112.78	-141.08	-131.38	-7.26	-56.31
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.73	-1.69	-2.06	-1.98	-0.11	-0.97
Filing Date Shares Outstanding	61.55	67.23	66.71	65.95	65.25	50.68
Total Common Shares Outstanding	61.55	67.23	66.71	65.95	65.25	50.68
Working Capital	760.5	808.72	878.2	946.16	587.21	214.27
Book Value Per Share	25.31	21.77	21.02	19.51	13.78	6.95
Tangible Book Value	1,551	1,461	1,402	1,286	896.54	352.45
Tangible Book Value Per Share	25.20	21.73	21.02	19.51	13.74	6.95
Construction In Progress	-	315.09	219.42	191.4	-	-

Data Source: S&P Global Market Intelligence Last updated: Nov 5, 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:

Nov 7, 2026

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