Focus Lighting and Fixtures Limited Net Assets
Focus Lighting and Fixtures Limited net assets. Based on the latest financial reports, Focus Lighting and Fixtures Limited (FOCUS) has net assets worth Rs1.46 Billion INR (≈ $15.83 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs2.14 Billion ≈ $23.17 Million USD) and total liabilities (Rs679.04 Million ≈ $7.34 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore FOCUS net asset momentum to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs1.46 Billion |
| % of Total Assets | 68.31% |
| Annual Growth Rate | 33.25% |
| 5-Year Change | 315.21% |
| 10-Year Change | 1147.1% |
| Growth Volatility | 40.59 |
Net Assets of Focus Lighting and Fixtures Limited (2012–2026)
Net assets of Focus Lighting and Fixtures Limited from 2012 to 2026. This chart illustrates how Focus Lighting and Fixtures Limited's net assets have evolved over time, based on quarterly financial data. See debt-free asset ratio of Focus Lighting and Fixtures Limited to measure how much of total assets are equity-financed.
Annual Net Assets for Focus Lighting and Fixtures Limited (2012–2026)
The table below shows the annual net assets of Focus Lighting and Fixtures Limited from 2012 to 2026. For live market cap and overall valuation, see Focus Lighting and Fixtures Limited (FOCUS) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | Rs1.46 Billion ≈ $15.83 Million |
+4.38% |
| 2025-03-31 | Rs1.40 Billion ≈ $15.16 Million |
+8.96% |
| 2024-03-31 | Rs1.29 Billion ≈ $13.92 Million |
+43.05% |
| 2023-03-31 | Rs899.46 Million ≈ $9.73 Million |
+155.20% |
| 2022-03-31 | Rs352.45 Million ≈ $3.81 Million |
+12.19% |
| 2021-03-31 | Rs314.14 Million ≈ $3.40 Million |
-6.03% |
| 2020-03-31 | Rs334.29 Million ≈ $3.62 Million |
+6.12% |
| 2019-03-31 | Rs315.01 Million ≈ $3.41 Million |
+44.86% |
| 2018-03-31 | Rs217.46 Million ≈ $2.35 Million |
+85.31% |
| 2017-03-31 | Rs117.34 Million ≈ $1.27 Million |
+49.61% |
| 2016-03-31 | Rs78.44 Million ≈ $848.26K |
+60.36% |
| 2015-03-31 | Rs48.91 Million ≈ $528.95K |
+29.59% |
| 2014-03-31 | Rs37.74 Million ≈ $408.18K |
+25.30% |
| 2013-03-31 | Rs30.12 Million ≈ $325.76K |
+14.52% |
| 2012-03-31 | Rs26.30 Million ≈ $284.46K |
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Equity Component Analysis
This analysis shows how different components contribute to Focus Lighting and Fixtures Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 100.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Focus Lighting and Fixtures Limited Net Assets Breakdown (March 2026)
Focus Lighting and Fixtures Limited net assets breakdown by equity component as of March 2026.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rs134.46 Million | 9.19% |
| Other Comprehensive Income | Rs1.33 Billion | 90.81% |
| Total Equity | Rs1.46 Billion | 100.00% |
Focus Lighting and Fixtures Limited Competitors by Market Cap
The table below lists competitors of Focus Lighting and Fixtures Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Banswara Syntex Limited
NSE:BANSWRAS
|
$37.36 Million |
|
SundayToz Corp
KQ:123420
|
$37.36 Million |
|
FOODWELL Co. Ltd
KQ:005670
|
$37.38 Million |
|
Power Minerals Ltd
AU:PNN
|
$37.39 Million |
|
Kartoon Studios, Inc.
NYSE MKT:TOON
|
$37.34 Million |
|
Heidelberger Beteiligungsholding AG
F:IPOK
|
$37.33 Million |
|
Janover Inc. Common Stock
NASDAQ:JNVR
|
$37.31 Million |
|
Entain PLC
LSE:ENT
|
$37.30 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Focus Lighting and Fixtures Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 1,402,006,000 to 1,463,410,000, a change of 61,404,000 (4.4%).
- Net income of 50,707,000 contributed positively to equity growth.
- Dividend payments of 11,000 reduced retained earnings.
- New share issuances of 6,550,000 increased equity.
- Other comprehensive income increased equity by 60,364,000.
- Other factors decreased equity by 56,206,000.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs50.71 Million | +3.46% |
| Dividends Paid | Rs11.00K | -0.0% |
| Share Issuances | Rs6.55 Million | +0.45% |
| Other Comprehensive Income | Rs60.36 Million | +4.12% |
| Other Changes | Rs-56.21 Million | -3.84% |
| Total Change | Rs- | 4.38% |
Book Value vs Market Value Analysis
This analysis compares Focus Lighting and Fixtures Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.34x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 19.79x to 2.34x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2012-03-31 | Rs2.60 | Rs51.36 | x |
| 2013-03-31 | Rs2.97 | Rs51.36 | x |
| 2014-03-31 | Rs3.72 | Rs51.36 | x |
| 2015-03-31 | Rs4.83 | Rs51.36 | x |
| 2016-03-31 | Rs7.74 | Rs51.36 | x |
| 2017-03-31 | Rs11.58 | Rs51.36 | x |
| 2018-03-31 | Rs21.89 | Rs51.36 | x |
| 2019-03-31 | Rs31.08 | Rs51.36 | x |
| 2020-03-31 | Rs6.60 | Rs51.36 | x |
| 2021-03-31 | Rs6.13 | Rs51.36 | x |
| 2022-03-31 | Rs6.95 | Rs51.36 | x |
| 2023-03-31 | Rs14.05 | Rs51.36 | x |
| 2024-03-31 | Rs19.38 | Rs51.36 | x |
| 2025-03-31 | Rs21.02 | Rs51.36 | x |
| 2026-03-31 | Rs21.93 | Rs51.36 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Focus Lighting and Fixtures Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 3.46%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.70%
- • Asset Turnover: 0.88x
- • Equity Multiplier: 1.46x
- Recent ROE (3.46%) is below the historical average (18.33%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | 13.16% | 2.28% | 1.70x | 3.40x | Rs830.70K |
| 2013 | 14.67% | 2.42% | 1.64x | 3.70x | Rs1.41 Million |
| 2014 | 20.10% | 2.22% | 2.60x | 3.49x | Rs3.81 Million |
| 2015 | 22.53% | 2.67% | 2.42x | 3.49x | Rs6.13 Million |
| 2016 | 41.51% | 5.33% | 2.80x | 2.78x | Rs24.71 Million |
| 2017 | 34.22% | 5.63% | 2.75x | 2.21x | Rs28.43 Million |
| 2018 | 27.41% | 6.47% | 2.28x | 1.86x | Rs37.87 Million |
| 2019 | 30.97% | 8.06% | 2.36x | 1.63x | Rs66.06 Million |
| 2020 | 6.87% | 2.31% | 1.63x | 1.82x | Rs-10.48 Million |
| 2021 | -7.50% | -3.88% | 1.04x | 1.85x | Rs-54.35 Million |
| 2022 | 12.93% | 4.32% | 1.32x | 2.26x | Rs10.32 Million |
| 2023 | 25.75% | 13.74% | 1.32x | 1.42x | Rs141.67 Million |
| 2024 | 18.00% | 10.35% | 1.18x | 1.48x | Rs102.95 Million |
| 2025 | 10.79% | 8.25% | 0.91x | 1.44x | Rs11.12 Million |
| 2026 | 3.46% | 2.70% | 0.88x | 1.46x | Rs-95.63 Million |
Industry Comparison
This section compares Focus Lighting and Fixtures Limited's net assets metrics with peer companies in the Furnishings, Fixtures & Appliances industry.
Industry Context
- Industry: Furnishings, Fixtures & Appliances
- Average net assets among peers: $6,212,714,321
- Average return on equity (ROE) among peers: 16.26%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Focus Lighting and Fixtures Limited (FOCUS) | Rs1.46 Billion | 13.16% | 0.46x | $37.34 Million |
| Archidply Decor Limited (ADL) | $506.57 Million | 1.44% | 0.43x | $3.97 Million |
| Airo Lam limited (AIROLAM) | $135.86 Million | 11.79% | 3.15x | $15.25 Million |
| Amber Enterprises India Limited (AMBER) | $16.41 Billion | 4.97% | 1.19x | $2.39 Billion |
| AVRO INDIA LIMITED (AVROIND) | $67.79 Million | 12.57% | 1.32x | $7.97 Million |
| Bajaj Electricals Limited (BAJAJELEC) | $10.63 Billion | 1.89% | 2.62x | $334.47 Million |
| Borosil Limited (BOROLTD) | $6.22 Billion | 4.04% | 0.31x | $395.94 Million |
| Butterfly Gandhimathi Appliances Limited (BUTTERFLY) | $413.49 Million | 48.04% | 3.05x | $110.79 Million |
| CARYSIL LIMITED (CARYSIL) | $3.07 Billion | 17.07% | 1.32x | $310.43 Million |
| Cello World Limited (CELLO) | $13.70 Billion | 24.17% | 0.44x | $817.80 Million |
| Crompton Greaves Consumer Electricals Limited (CROMPTON) | $10.97 Billion | 36.58% | 1.43x | $1.38 Billion |
About Focus Lighting and Fixtures Limited
Focus Lighting and Fixtures Limited manufactures and deals in LED lighting, fixtures, and lighting solutions in India. The company offers recessed adjustable spotlights, recessed downlights, surface mounted spotlights, surface-mounted/suspended, system based spotlights / wall washer, track-mounted spotlights, etc. under the TRIX brand names. Focus Lighting and Fixtures Limited was incorporated in… Read more