Focus Lighting and Fixtures Limited (NSE:FOCUS)
India · Delayed Price · Currency is INR 54.30
-1.15 (-2.07%)
Nov 11, 2026, 3:29 PM IST
NSE:FOCUS Income Statement
Financials in millions INR. Fiscal year is April - March.
Millions INR. Fiscal year is Apr - Mar.
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Operating Revenue | 2,048 | 1,878 | 1,833 | 2,238 | 1,686 | 1,054 |
Other Revenue | 14.36 | 0 | - | - | - | - |
| 2,062 | 1,878 | 1,833 | 2,238 | 1,686 | 1,054 | |
Revenue Growth | 18.78% | 2.43% | -18.09% | 32.76% | 59.96% | 75.78% |
Cost of Revenue | 1,111 | 1,037 | 1,015 | 1,245 | 937.74 | 704.03 |
Gross Profit | 951 | 840.68 | 817.94 | 992.91 | 748.1 | 349.88 |
Selling, General & Admin | 393.38 | 352.64 | 276.83 | 255.98 | 217.17 | 147.53 |
Other Operating Expenses | 355.38 | 329.64 | 280.62 | 273.08 | 188.09 | 108.89 |
Operating Expenses | 859.52 | 780.66 | 638.18 | 596.76 | 451.13 | 290.03 |
Operating Income | 91.48 | 60.02 | 179.76 | 396.15 | 296.97 | 59.85 |
Interest Expense | -14.66 | -5.39 | -5.25 | -7.51 | -6.86 | -2.13 |
Interest & Investment Income | 3.48 | 3.48 | 3.96 | 4.76 | 1.9 | 1.02 |
Currency Exchange Gain (Loss) | 9.15 | 9.15 | 10.08 | 5.01 | -4.49 | 3.04 |
Other Non Operating Income (Expenses) | 10.27 | 10.27 | 11.04 | 48.55 | 6.15 | 1.34 |
EBT Excluding Unusual Items | 99.72 | 77.52 | 199.58 | 446.96 | 293.67 | 63.12 |
Gain (Loss) on Sale of Assets | 0.17 | 0.17 | 0.41 | - | 0 | -0.01 |
Asset Writedown | -0.69 | -0.69 | -0.35 | - | -1.42 | -3.66 |
Other Unusual Items | -1.22 | -1.22 | - | - | - | - |
Pretax Income | 97.98 | 75.78 | 199.64 | 446.96 | 292.26 | 59.46 |
Income Tax Expense | 27.73 | 25.07 | 48.02 | 59.77 | 65.33 | 13.89 |
Earnings From Continuing Operations | 70.25 | 50.71 | 151.62 | 387.19 | 226.93 | 45.57 |
Minority Interest in Earnings | - | - | 0.3 | 4.56 | 4.69 | - |
Net Income | 70.25 | 50.71 | 151.92 | 391.75 | 231.62 | 45.57 |
Net Income to Common | 70.25 | 50.71 | 151.92 | 391.75 | 231.62 | 45.57 |
Net Income Growth | 38.81% | -66.62% | -61.22% | 69.14% | 408.31% | - |
Shares Outstanding (Basic) | 65 | 66 | 67 | 65 | 64 | 56 |
Shares Outstanding (Diluted) | 65 | 67 | 68 | 66 | 69 | 58 |
Shares Change | -4.87% | -2.50% | 3.06% | -3.85% | 19.12% | 12.04% |
EPS (Basic) | 1.08 | 0.77 | 2.26 | 5.99 | 3.62 | 0.81 |
EPS (Diluted) | 1.07 | 0.76 | 2.22 | 5.90 | 3.35 | 0.79 |
EPS Growth | 45.91% | -65.77% | -62.37% | 75.91% | 326.72% | - |
Additional Metrics
Fiscal Year | TTM | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 | -76.95 | 63.96 | 46.13 | -186.03 | -231.55 | 23.81 |
Free Cash Flow Per Share | -1.18 | 0.96 | 0.67 | -2.80 | -3.35 | 0.41 |
Dividend Per Share | - | - | - | 0.500 | 0.300 | 0.100 |
Dividend Growth | - | - | - | 66.67% | 200.00% | - |
Gross Margin | 46.12% | 44.77% | 44.62% | 44.36% | 44.38% | 33.20% |
Operating Margin | 4.44% | 3.20% | 9.80% | 17.70% | 17.61% | 5.68% |
Profit Margin | 3.41% | 2.70% | 8.29% | 17.50% | 13.74% | 4.32% |
Free Cash Flow Margin | -3.73% | 3.41% | 2.52% | -8.31% | -13.73% | 2.26% |
EBITDA | 184.9 | 141.06 | 260.49 | 449.75 | 327.7 | 83.26 |
EBITDA Margin | 8.97% | 7.51% | 14.21% | 20.09% | 19.44% | 7.90% |
D&A For EBITDA | 93.42 | 81.05 | 80.73 | 53.6 | 30.73 | 23.41 |
EBIT | 91.48 | 60.02 | 179.76 | 396.15 | 296.97 | 59.85 |
EBIT Margin | 4.44% | 3.20% | 9.80% | 17.70% | 17.61% | 5.68% |
Effective Tax Rate | 28.31% | 33.09% | 24.05% | 13.37% | 22.35% | 23.36% |
Revenue as Reported | 2,092 | 1,907 | 1,862 | 2,300 | 1,700 | 1,065 |
Advertising Expenses | - | 13.08 | 8.21 | 5.54 | 5.49 | 1.35 |