Focus Lighting and Fixtures Limited (NSE:FOCUS)
India · Delayed Price · Currency is INR 70.00
-0.02 (-0.03%)
Aug 21, 2026, 3:29 PM IST
NSE:FOCUS Cash Flow Statement
Financials in millions INR. Fiscal year is April - March.
Millions INR. Fiscal year is Apr - Mar.
Operating Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Net Income | 50.71 | 151.92 | 391.75 | 231.62 | 45.57 |
Depreciation & Amortization | 98.38 | 80.73 | 67.68 | 45.87 | 33.61 |
Loss (Gain) From Sale of Assets | -0.17 | 0.34 | - | -0.09 | 0.01 |
Asset Writedown & Restructuring Costs | 0.69 | 0.35 | - | 1.42 | 3.66 |
Stock-Based Compensation | 2.55 | 8.16 | 14.58 | - | - |
Provision & Write-off of Bad Debts | 5.42 | 4.8 | -13.62 | 9.9 | 6.69 |
Other Operating Activities | 8.87 | 12.06 | 0.2 | 1.62 | 1.34 |
Change in Accounts Receivable | 112.5 | 157.65 | -527.26 | -78.92 | -80.52 |
Change in Inventory | -51.28 | -37.95 | -50.35 | -148.74 | -54.12 |
Change in Accounts Payable | 28.87 | -70.74 | 143.88 | -88.67 | 92.74 |
Change in Income Taxes | - | - | - | - | 5.37 |
Change in Other Net Operating Assets | 2.04 | 17.2 | 34.77 | -106.81 | 5.84 |
Operating Cash Flow | 258.59 | 324.5 | 61.62 | -132.8 | 60.18 |
Operating Cash Flow Growth | -20.31% | 426.58% | - | - | 117.81% |
Investing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Capital Expenditures | -194.63 | -278.37 | -247.65 | -98.75 | -36.37 |
Sale of Property, Plant & Equipment | 0.46 | 0.96 | - | 0.16 | 0 |
Investment in Securities | -2.4 | 22.58 | 49.49 | - | 1.45 |
Other Investing Activities | 0.72 | 0.46 | -4.08 | 0.98 | - |
Investing Cash Flow | -195.85 | -254.37 | -202.24 | -97.61 | -34.92 |
Financing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Long-Term Debt Issued | - | - | 115.77 | - | - |
Total Debt Issued | - | - | 115.77 | - | - |
Short-Term Debt Repaid | - | - | - | - | -18.15 |
Long-Term Debt Repaid | -16.36 | -5.54 | - | -7.28 | -3.4 |
Total Debt Repaid | -16.36 | -5.54 | - | -7.28 | -21.56 |
Net Debt Issued (Repaid) | -16.36 | -5.54 | 115.77 | -7.28 | -21.56 |
Issuance of Common Stock | 6.55 | 9.61 | 8.77 | 320.31 | - |
Common Dividends Paid | -0.01 | -33.11 | -19.58 | -5.07 | - |
Other Financing Activities | -13.46 | -9.99 | -12.14 | -10.33 | -8.84 |
Financing Cash Flow | -23.28 | -39.02 | 92.83 | 297.63 | -30.4 |
Net Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Miscellaneous Cash Flow Adjustments | -0 | - | 0 | 0 | - |
Net Cash Flow | 39.45 | 31.1 | -47.79 | 67.22 | -5.13 |
Free Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Free Cash Flow | 63.96 | 46.13 | -186.03 | -231.55 | 23.81 |
Free Cash Flow Growth | 38.66% | - | - | - | 58.92% |
Free Cash Flow Margin | 3.41% | 2.52% | -8.31% | -13.73% | 2.26% |
Free Cash Flow Per Share | 0.95 | 0.67 | -2.80 | -3.35 | 0.41 |
Levered Free Cash Flow | 4.95 | -32.76 | -313.9 | -184.75 | 10.74 |
Unlevered Free Cash Flow | 13.37 | -29.48 | -309.21 | -180.47 | 12.07 |
Additional Metrics
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Mar '25 Mar 31, 2025 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Cash Interest Paid | 13.46 | 9.99 | 12.14 | 10.33 | 8.84 |
Cash Income Tax Paid | 31.54 | 50.83 | 67.72 | 74.33 | 16.67 |
Change in Working Capital | 92.14 | 66.16 | -398.96 | -423.13 | -30.69 |