Focus Lighting and Fixtures Ltd(IN:FOCUS)
₹54.73-0.72 (-1.30%)
IN:FOCUS
Focus Lighting and Fixtures Ltd financials statements
₹54.73
At close:-0.72 (-1.30%)
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Focus Lighting and Fixtures Ltd (FOCUS) Ratios
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Focus Lighting and Fixtures Ltd Ratios
IN:FOCUS's free cash flow for Q1 2027 was ₹0.00. For the 2027 fiscal year, IN:FOCUS's free cash flow was increased by ₹0.00 and operating cash flow was ₹0.00. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 25 | Mar 24 | Mar 23 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.47 | 2.89 | 3.06 | 2.86 | 1.55 |
| Quick Ratio | 1.51 | 1.87 | 1.99 | 1.64 | 0.94 |
| Cash Ratio | 0.17 | 0.12 | 0.06 | 0.23 | 0.02 |
| Solvency Ratio | 0.22 | 0.38 | 0.49 | 0.73 | 0.18 |
| Operating Cash Flow Ratio | 0.37 | 0.57 | 0.13 | -0.43 | 0.11 |
| Short-Term Operating Cash Flow Coverage | 1.94 | 3.98 | 4.35 | -4.58 | 1.91 |
| Net Current Asset Value | ₹ 681.08M | ₹ 727.88M | ₹ 788.80M | ₹ 524.13M | ₹ 163.38M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.10 | 0.08 | 0.02 | 0.08 |
| Debt-to-Equity Ratio | 0.14 | 0.14 | 0.12 | 0.03 | 0.18 |
| Debt-to-Capital Ratio | 0.12 | 0.12 | 0.11 | 0.03 | 0.15 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.07 | 0.08 | 0.00 | 0.01 |
| Financial Leverage Ratio | 1.46 | 1.44 | 1.48 | 1.42 | 2.26 |
| Debt Service Coverage Ratio | 1.12 | 3.19 | 17.75 | 7.11 | 2.85 |
| Interest Coverage Ratio | 4.51 | 18.12 | 32.96 | 28.96 | 6.36 |
| Debt to Market Cap | 0.05 | 0.03 | 0.01 | 0.00 | 0.03 |
| Interest Debt Per Share | 3.38 | 3.13 | 2.55 | 0.62 | 1.41 |
| Net Debt to EBITDA | 0.71 | 0.49 | 0.25 | -0.13 | 0.55 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.54% | 25.63% | 29.28% | 45.11% | 33.74% |
| EBIT Margin | 3.24% | 11.43% | 20.51% | 17.95% | 6.48% |
| EBITDA Margin | 8.48% | 15.84% | 23.54% | 20.67% | 9.67% |
| Operating Profit Margin | 3.24% | 9.87% | 17.88% | 17.75% | 5.33% |
| Pretax Profit Margin | 4.04% | 10.89% | 19.97% | 17.34% | 5.64% |
| Net Profit Margin | 2.70% | 8.25% | 10.35% | 13.74% | 4.32% |
| Continuous Operations Profit Margin | 2.70% | 8.27% | 17.30% | 13.46% | 4.32% |
| Net Income Per EBT | 66.91% | 75.79% | 51.82% | 79.25% | 76.64% |
| EBT Per EBIT | 124.70% | 110.30% | 111.67% | 97.67% | 105.82% |
| Return on Assets (ROA) | 2.37% | 7.51% | 12.17% | 18.13% | 5.73% |
| Return on Equity (ROE) | 3.46% | 10.79% | 18.00% | 25.75% | 12.93% |
| Return on Capital Employed (ROCE) | 3.82% | 11.66% | 27.72% | 31.09% | 13.93% |
| Return on Invested Capital (ROIC) | 2.40% | 8.49% | 23.78% | 23.42% | 10.12% |
| Return on Tangible Assets | 2.37% | 7.51% | 12.17% | 18.17% | 5.77% |
| Earnings Yield | 1.32% | 2.79% | 2.31% | 3.53% | 5.16% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.20 | 2.57 | 2.58 | 5.20 | 4.22 |
| Payables Turnover | 5.37 | 5.56 | 5.01 | 5.38 | 2.68 |
| Inventory Turnover | 2.80 | 2.86 | 3.21 | 2.40 | 2.95 |
| Fixed Asset Turnover | 2.70 | 3.04 | 5.52 | 7.56 | 6.71 |
| Asset Turnover | 0.88 | 0.91 | 1.18 | 1.32 | 1.32 |
| Working Capital Turnover Ratio | 2.23 | 2.01 | 2.92 | 4.21 | 5.35 |
| Cash Conversion Cycle | 176.50 | 203.73 | 182.63 | 154.24 | 73.79 |
| Days of Sales Outstanding | 114.05 | 141.99 | 141.65 | 70.25 | 86.58 |
| Days of Inventory Outstanding | 130.37 | 127.40 | 113.85 | 151.88 | 123.54 |
| Days of Payables Outstanding | 67.92 | 65.66 | 72.87 | 67.89 | 136.32 |
| Operating Cycle | 244.42 | 269.39 | 255.50 | 222.13 | 210.11 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.12 | 3.95 | 0.93 | -2.10 | 0.83 |
| Free Cash Flow Per Share | 0.16 | -0.24 | -2.80 | -3.73 | 0.11 |
| Dividend Paid and CapEx Coverage Ratio | 1.05 | 0.84 | 0.23 | -1.23 | 1.16 |
| Capital Expenditure Coverage Ratio | 1.05 | 0.94 | 0.25 | -1.29 | 1.16 |
| Operating Cash Flow Coverage Ratio | 0.98 | 1.33 | 0.39 | -4.58 | 0.67 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.14 | 0.03 | -0.08 | 0.04 |
| Free Cash Flow Yield | 0.28% | -0.29% | -1.86% | -3.65% | 0.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 75.52 | 35.81 | 43.20 | 28.36 | 19.36 |
| Price-to-Sales (P/S) Ratio | 2.04 | 2.96 | 4.47 | 3.90 | 0.84 |
| Price-to-Book (P/B) Ratio | 2.62 | 3.87 | 7.78 | 7.30 | 2.50 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 359.73 | -344.71 | -53.79 | -27.41 | 155.94 |
| Price-to-Operating Cash Flow Ratio | 18.66 | 20.65 | 162.38 | -48.60 | 20.99 |
| Price-to-Earnings Growth (PEG) Ratio | -1.14 | -0.58 | 0.68 | 0.09 | -0.07 |
| Enterprise Value Multiple | 24.77 | 19.16 | 19.24 | 18.73 | 9.21 |
| Enterprise Value | 3.94B | 5.56B | 10.14B | 6.52B | 938.63M |
| EV to EBITDA | 24.77 | 19.16 | 19.24 | 18.73 | 9.21 |
| EV to Sales | 2.10 | 3.04 | 4.53 | 3.87 | 0.89 |
| EV to Free Cash Flow | 370.33 | -353.68 | -54.50 | -27.23 | 165.89 |
| EV to Operating Cash Flow | 19.20 | 21.19 | 164.51 | -48.27 | 22.33 |
| Tangible Book Value Per Share | 22.19 | 21.11 | 19.37 | 13.96 | 6.83 |
| Shareholders’ Equity Per Share | 22.22 | 21.11 | 19.38 | 14.00 | 6.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.33 | 0.24 | 0.13 | 0.22 | 0.23 |
| Revenue Per Share | 28.51 | 27.60 | 33.71 | 26.25 | 20.80 |
| Net Income Per Share | 0.77 | 2.28 | 3.49 | 3.61 | 0.90 |
| Tax Burden | 0.67 | 0.76 | 0.52 | 0.79 | 0.77 |
| Interest Burden | 1.25 | 0.95 | 0.97 | 0.97 | 0.87 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.18 | 0.16 | 0.11 | 0.12 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.05 | 1.74 | 0.16 | -0.46 | 0.69 |
Currency in INR
