Focus Lighting and Fixtures Limited (FOCUS) — Cash Flow Quality Index
Focus Lighting and Fixtures Limited (FOCUS) has a Cash Flow Quality Index of 4.43x as of September 2025. Operating cash flow of Rs221.81 Million exceeds net income of Rs50.02 Million, indicating high earnings quality where cash backs reported profits. Explore Focus Lighting and Fixtures Limited cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Focus Lighting and Fixtures Limited Cash Flow Quality Index (2012–2026)
Historical Cash Flow Quality Index for Focus Lighting and Fixtures Limited across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see FOCUS operating cash flow.
Annual Cash Flow Quality Index for Focus Lighting and Fixtures Limited (2012–2026)
Year-by-year earnings quality comparison for Focus Lighting and Fixtures Limited.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 4.05x | Rs205.27 Million | Rs50.71 Million | ▲ +133.2% |
| 2025 | 1.74x | Rs262.64 Million | Rs151.32 Million | ▲ +1003.4% |
| 2024 | 0.16x | Rs61.62 Million | Rs391.75 Million | ▲ +134.0% |
| 2023 | -0.46x | Rs-135.16 Million | Rs292.25 Million | ▼ -166.8% |
| 2022 | 0.69x | Rs42.03 Million | Rs60.71 Million | ▲ +8.8% |
| 2020 | 0.64x | Rs27.63 Million | Rs43.43 Million | ▲ +39.5% |
| 2019 | 0.46x | Rs61.28 Million | Rs134.33 Million | ▲ +103.7% |
| 2018 | 0.22x | Rs22.07 Million | Rs98.52 Million | ▼ -50.4% |
| 2016 | 0.45x | Rs22.08 Million | Rs48.86 Million | ▲ +19.0% |
| 2015 | 0.38x | Rs6.13 Million | Rs16.15 Million | ▼ -75.2% |
| 2014 | 1.53x | Rs17.69 Million | Rs11.57 Million | ▲ +656.8% |
| 2013 | -0.27x | Rs-1.60 Million | Rs5.83 Million | ▲ +94.2% |
| 2012 | -4.72x | Rs-22.24 Million | Rs4.71 Million | — |