Focus Lighting and Fixtures Limited
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Focus Lighting and Fixtures Limited's yearly results (2023–2026), compared with Consumer Cyclical companies in India. Tap ? on any ratio for what it means.
What stands out
- Growth Efficiency Ratio: Sales grew 11% in 3 years, but profit fell: ₹94 less profit per ₹100 of extra sales. Lower than almost all Consumer Cyclical companies in India.
Where ₹100 of sales goes
Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
₹107Over the last 3 years, every ₹100 of reported profit came with ₹107 of operating cash.
Lower than 55% of Consumer Cyclical companies in India.
Self-Funding Ratio
0.9×Over the last 3 years its own operating cash paid for 88% of its investment spending (capex); the rest came from other sources such as borrowing, cash reserves or new shares.
Lower than 63% of Consumer Cyclical companies in India.
Cash Locked Ratio
₹41For every ₹100 of sales, ₹41 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹29 tied up three years earlier.
More money tied up than 83% of Consumer Cyclical companies in India.
Growth quality
Steadiness Ratio
2/3 · 1/3Sales grew in 2 of the last 3 years; profit grew in 1 of 3.
Less steady than 77% of Consumer Cyclical companies in India.
Growth Efficiency Ratio
−₹94Sales grew 11% in 3 years, but profit fell: ₹94 less profit per ₹100 of extra sales.
Lower than almost all Consumer Cyclical companies in India.
Asset Productivity Ratio
+11% / +68%In 3 years sales changed by +11% while total assets changed by +68%. Assets grew faster than sales.
Balance-sheet strength
Debt Due Cover Ratio
2.4×Debt due within a year is covered 2.4 times by its yearly operating cash.
Higher than 70% of Consumer Cyclical companies in India.
Cash Cushion Ratio
−3%Debt, after subtracting cash, equals 3% of its market value (net debt).
Higher than 61% of Consumer Cyclical companies in India.
Tangible Assets Ratio
100%Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
More tangible than 59% of Consumer Cyclical companies in India.
Tangible Net Worth Ratio
100%Of every ₹100 of net worth, ₹100 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
More tangible than 64% of Consumer Cyclical companies in India.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
Focus Lighting and Fixtures Limited owes ₹0.32 for every ₹1 it owns. Net profit fell 67% in the year to Mar 2026, and shrank 40% a year on average over 3 years.
Compared with Consumer Cyclical companies in India · latest annual results Mar 2026.
P/E ratio
69.1Investors pay ₹69.1 for every ₹1 of Focus Lighting and Fixtures Limited's yearly profit, higher than 89% of Consumer Cyclical companies in India.
P/B ratio
2.41The share price is 2.41 times Focus Lighting and Fixtures Limited's book value per share, lower than 51% of Consumer Cyclical companies in India.
Market cap
₹353 CrThe total market value of all of Focus Lighting and Fixtures Limited's shares at today's price (share price × number of shares), smaller than 73% of Consumer Cyclical companies in India. PosiCap size class: Micro Cap.
Net worth (book value)
₹146 CrWhat Focus Lighting and Fixtures Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).
Book value per share
₹21.77Net worth divided by the number of shares. The share price of ₹52.53 is 2.4 times this, which is the P/B above.
Return on equity (ROE)
3.5%Focus Lighting and Fixtures Limited earned 3.5% on its shareholders' money over the last year, lower than 78% of Consumer Cyclical companies in India.
Owes vs Owns
0.32×Focus Lighting and Fixtures Limited owes ₹0.32 for every ₹1 it owns (low), lower than 70% of Consumer Cyclical companies in India.
Dividend yield
NoneFocus Lighting and Fixtures Limited does not currently pay a dividend.
Revenue growth
+2%Revenue rose 2% in the year to Mar 2026, and grew 4% a year on average over 3 years.
Profit growth
-67%Net profit fell 67% in the year to Mar 2026, and shrank 40% a year on average over 3 years.
Profit margin
2.7%Focus Lighting and Fixtures Limited keeps ₹3 of every ₹100 of revenue as net profit.
Cash quality
5.1×Cash from Focus Lighting and Fixtures Limited's business was 5.1× its reported profit in the year to Mar 2026 — its profit turned into cash.
Interest cover
6.9×Focus Lighting and Fixtures Limited's operating profit covered its interest costs 6.9 times in the year to Mar 2026.
Cash vs debt
Net debtFocus Lighting and Fixtures Limited had ₹11 Cr more debt than cash (net debt) at Mar 2026.
Questions
What is Focus Lighting and Fixtures Limited's P/E ratio?
Investors pay ₹69.1 for every ₹1 of Focus Lighting and Fixtures Limited's yearly profit, higher than 89% of Consumer Cyclical companies in India.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For Focus Lighting and Fixtures Limited: ₹353 Cr ÷ ₹146 Cr (31 Mar 2026) = 2.4.
What is Focus Lighting and Fixtures Limited's return on equity?
Focus Lighting and Fixtures Limited earned 3.5% on its shareholders' money over the last year, lower than 78% of Consumer Cyclical companies in India.
How much does Focus Lighting and Fixtures Limited owe compared with what it owns?
Focus Lighting and Fixtures Limited owes ₹0.32 for every ₹1 it owns (low), lower than 70% of Consumer Cyclical companies in India.
Does Focus Lighting and Fixtures Limited pay a dividend?
No. Focus Lighting and Fixtures Limited does not currently pay a dividend.
Is Focus Lighting and Fixtures Limited's revenue growing?
Revenue rose 2% in the year to Mar 2026, and grew 4% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.