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Focus Lighting (FOCUS) | Financial Analysis & Statements

Focus Lighting & Fixtures Ltd. | Small-cap | Consumer Cyclical

₹95.77

-1.40%

Focus Lighting vs Voltas Limited Focus Lighting vs Amber Enterprises Focus Lighting vs Johnson Controls Focus Lighting vs Hawkins Cookers Focus Lighting vs Orient Electric Focus Lighting vs NIFTY 50 | Market

TL;DR Income Statement Balance Sheet Cash Flow Key Ratios Peer Comparison

TL;DR: Financial Overview - Revenue, Profits & Key Metrics

Latest Quarterly: Sep 2022

Income Metrics

Revenue 403.2M

Gross Profit 185.9M 46.11%

Operating Income 70.3M 17.44%

Net Income 48.4M 12.01%

EPS (Diluted) ₹0.91

Balance Sheet Metrics

Total Assets 1.0B

Total Liabilities 606.1M

Shareholders Equity 416.5M

Debt to Equity 1.46

Cash Flow Metrics

Revenue & Profitability Trend

Interactive Financial Charts Not Available

This page uses interactive financial charts and dynamic data visualization tools that require JavaScript. For detailed financial analysis:

Available Financial Data:

Income statements (annual and quarterly)
Balance sheets with asset and liability details
Cash flow statements and free cash flow analysis
Key financial ratios and performance metrics
Peer comparison and industry benchmarking

All financial data is displayed in accessible table format below. Use the table headers and structure to analyze trends and compare metrics across different periods.

Focus Lighting Income Statement From 2019 to 2023

Metric	2023	2022	2021	2020	2019
Revenue i	1.7B	1.1B	599.6M	993.2M	1.2B
Cost of Goods Sold i	925.4M	698.3M	434.3M	688.1M	832.8M
Gross Profit i	760.4M	355.6M	165.3M	305.1M	377.4M
Gross Margin % i	45.1%	33.7%	27.6%	30.7%	31.2%
Operating Expenses
Research & Development i	-	-	-	-	-
Selling, General & Administrative i	-	78.6M	50.3M	78.5M	96.2M
Other Operating Expenses i	215.2M	130.0M	6.4M	6.4M	6.7M
Total Operating Expenses i	215.2M	208.6M	56.6M	84.9M	102.9M
Operating Income i	288.8M	56.2M	-32.6M	45.7M	137.3M
Operating Margin % i	17.1%	5.3%	-5.4%	4.6%	11.3%
Non-Operating Items
Interest Income i	-	1.6M	1.8M	597.9K	266.0K
Interest Expense i	10.3M	8.8M	11.4M	5.5M	4.2M
Other Non-Operating Income	-	-	-	-	-
Pre-tax Income i	292.3M	59.5M	-26.6M	43.4M	134.3M
Income Tax i	65.3M	13.9M	-3.4M	20.5M	36.8M
Effective Tax Rate % i	22.4%	23.4%	0.0%	47.1%	27.4%
Net Income i	226.9M	45.6M	-23.3M	23.0M	97.6M
Net Margin % i	13.5%	4.3%	-3.9%	2.3%	8.1%
Key Metrics
EBITDA i	348.5M	101.9M	25.9M	83.8M	166.0M
EPS (Basic) i	-	₹0.90	₹-0.45	₹0.40	₹5.80
EPS (Diluted) i	-	₹0.90	₹-0.45	₹0.40	₹5.80
Basic Shares Outstanding i	-	50679000	51743640	57383838	50679000
Diluted Shares Outstanding i	-	50679000	51743640	57383838	50679000

Income Statement Trend

Focus Lighting Balance Sheet From 2019 to 2023

Metric	2023	2022	2021	2020	2019
Assets
Current Assets
Cash & Equivalents i	73.5M	6.3M	11.4M	7.0M	7.5M
Short-term Investments i	-	-	-	-	-
Accounts Receivable i	316.1M	247.1M	173.3M	254.3M	188.2M
Inventory i	385.1M	236.3M	182.2M	156.8M	129.2M
Other Current Assets	119.1M	65.1M	2	-1	-1
Total Current Assets i	902.2M	606.8M	431.7M	466.3M	367.8M
Non-Current Assets
Property, Plant & Equipment i	203.5M	20.6M	20.4M	19.7M	134.7M
Goodwill i	2.9M	-	-	-	-
Intangible Assets i	-	-	-	-	-
Long-term Investments	-	-	-	-	-
Other Non-Current Assets	2.1M	2.1M	4	34	-1
Total Non-Current Assets i	375.3M	189.1M	184.7M	142.1M	146.0M
Total Assets i	1.3B	795.9M	616.4M	608.4M	513.8M
Liabilities
Current Liabilities
Accounts Payable i	172.1M	260.8M	168.1M	170.3M	126.1M
Short-term Debt i	29.5M	22.0M	40.2M	41.8M	27.9M
Current Portion of Long-term Debt	-	-	-	-	-
Other Current Liabilities	47.3M	-1	44.8M	-1	416.1K
Total Current Liabilities i	315.0M	392.6M	253.1M	272.0M	195.7M
Non-Current Liabilities
Long-term Debt i	0	40.6M	52.7M	2.1M	3.1M
Deferred Tax Liabilities i	0	-	0	0	0
Other Non-Current Liabilities	11.8M	-	-1	1	3.1M
Total Non-Current Liabilities i	63.1M	50.9M	52.7M	2.1M	3.1M
Total Liabilities i	378.1M	443.4M	305.8M	274.1M	198.8M
Equity
Common Stock i	130.5M	101.4M	101.4M	101.4M	33.8M
Retained Earnings i	-	-	212.8M	232.9M	281.2M
Treasury Stock i	-	-	-	-	-
Other Equity	-	-	-	-	-
Total Shareholders Equity i	899.5M	352.4M	310.6M	334.3M	315.0M
Key Metrics
Total Debt i	29.5M	62.6M	92.9M	43.9M	31.0M
Working Capital i	587.2M	214.3M	178.7M	194.3M	172.1M

Balance Sheet Composition

Focus Lighting Cash Flow Statement From 2019 to 2023

Metric	2023	2022	2021	2020	2019
Operating Activities
Net Income i	292.3M	60.7M	-26.6M	43.4M	134.3M
Depreciation & Amortization i	-	-	-	-	-
Stock-Based Compensation i	-	-	-	-	-
Working Capital Changes i	-343.4M	-145.5M	14.8M	-85.1M	-63.7M
Operating Cash Flow i	-34.6M	-75.2M	79.5K	-34.2M	76.6M
Investing Activities
Capital Expenditures i	-104.3M	-36.4M	-12.6M	-	0
Acquisitions i	-	-	-	-	-
Investment Purchases i	-	-	-818.0K	-	0
Investment Sales i	366.0K	1.5M	-	-	-
Investing Cash Flow i	-103.9M	-34.9M	-13.5M	-	0
Financing Activities
Share Repurchases i	-	-	-	-	-
Dividends Paid i	-	-	-	-3.4M	-
Debt Issuance i	-	-	-	13.9M	-
Debt Repayment i	-	-18.2M	-2.9M	-1.0M	-936.4K
Financing Cash Flow i	320.3M	-36.3M	-5.7M	23.3M	8.9M
Free Cash Flow i	-239.6M	23.8M	15.0M	-2.5M	-27.9M
Net Change in Cash i	181.7M	-146.5M	-19.1M	-10.9M	85.5M

Cash Flow Trend

Focus Lighting Key Financial Ratios

Valuation Ratios

P/E Ratio (TTM) 26.76

Price to Book 4.52

Price to Sales 3.65

Profitability Ratios

Profit Margin 4.85%

Operating Margin 6.62%

Return on Equity 25.75%

Return on Assets 18.13%

Financial Health

Current Ratio 1.50

Debt to Equity 14.12

Beta -0.13

Per Share Data

EPS (TTM) ₹3.55

Book Value per Share ₹21.02

Revenue per Share ₹25.56

Peer Financial Comparison

Company	Market Cap	P/E Ratio	P/B Ratio	ROE	Profit Margin	Debt/Equity
focus	6.2B	26.76	4.52	25.75%	4.85%	14.12
Voltas Limited	447.8B	68.97	6.87	12.86%	4.49%	13.64
Amber Enterprises	246.1B	90.09	10.74	10.54%	2.50%	89.11
Johnson Controls	47.2B	125.52	7.36	9.18%	1.45%	6.56
Hawkins Cookers	46.8B	40.55	12.21	29.93%	10.25%	6.03
Orient Electric	45.7B	53.01	6.58	11.98%	2.78%	12.45

Financial data is updated regularly. All figures are in the company's reporting currency.