Focus Lighting and Fixtures Limited (FOCUS) — Tangible Net Worth Ratio
Focus Lighting and Fixtures Limited (FOCUS) has a Tangible Net Worth Ratio of 99.8% as of March 2026. This metric is calculated by deducting intangible assets (Rs2.40 Million) from net assets (Rs1.46 Billion) and expressing it as a percentage of total net assets. A higher ratio means that more of the company's equity is backed by tangible, balance-sheet-verifiable assets rather than goodwill, patents, or brand value. Also explore Focus Lighting and Fixtures Limited equity growth rate to track the company's year-over-year net asset growth rate.
Tangible NW Ratio
Net Assets (Equity)
Intangible Assets
Total Assets
Focus Lighting and Fixtures Limited Tangible Net Worth Ratio (2012–2026)
This chart shows how Focus Lighting and Fixtures Limited's Tangible Net Worth Ratio has changed across 15 annual periods from 2012 to 2026. As of March 2026, the ratio stands at 99.8%, reflecting net assets of Rs1.46 Billion with intangible assets of Rs2.40 Million INR. For live market cap and overall valuation, see FOCUS market cap overview.
Annual Tangible Net Worth Ratio for Focus Lighting and Fixtures Limited (2012–2026)
The table below presents the year-by-year Tangible Net Worth Ratio for Focus Lighting and Fixtures Limited from 2012 to 2026, covering 15 annual filings. Each row shows net assets, intangible assets, total assets, the tangible net worth ratio, and the change in percentage points versus the prior year. Explore Focus Lighting and Fixtures Limited (FOCUS) reinvestment ratio to see what proportion of operating cash flow is directed to capital expenditures.
| Year | Tangible NW Ratio | Net Assets (INR) | Intangible Assets | Total Assets | Change (pp) |
|---|---|---|---|---|---|
| 2026 | 99.8% | Rs1.46 Billion | Rs2.40 Million | Rs2.14 Billion | ▼ -0.2 pp |
| 2025 | 100.0% | Rs1.40 Billion | Rs0.00 | Rs2.02 Billion | ▲ +0.0 pp |
| 2024 | 100.0% | Rs1.29 Billion | Rs258.00K | Rs1.90 Billion | ▲ +0.3 pp |
| 2023 | 99.7% | Rs899.46 Million | Rs2.91 Million | Rs1.28 Billion | ▲ +1.5 pp |
| 2022 | 98.1% | Rs352.45 Million | Rs6.56 Million | Rs795.90 Million | ▼ -1.1 pp |
| 2021 | 99.2% | Rs314.14 Million | Rs2.37 Million | Rs574.24 Million | ▼ -0.8 pp |
| 2020 | 100.0% | Rs334.29 Million | Rs0.00 | Rs608.40 Million | ▲ +0.0 pp |
| 2019 | 100.0% | Rs315.01 Million | Rs0.00 | Rs513.80 Million | ▲ +0.0 pp |
| 2018 | 100.0% | Rs217.46 Million | Rs0.00 | Rs404.60 Million | ▲ +0.0 pp |
| 2017 | 100.0% | Rs117.34 Million | Rs0.00 | Rs259.09 Million | ▲ +0.0 pp |
| 2016 | 100.0% | Rs78.44 Million | Rs0.00 | Rs217.74 Million | ▲ +0.0 pp |
| 2015 | 100.0% | Rs48.91 Million | Rs0.00 | Rs170.78 Million | ▲ +0.0 pp |
| 2014 | 100.0% | Rs37.74 Million | Rs0.00 | Rs131.67 Million | ▲ +0.0 pp |
| 2013 | 100.0% | Rs30.12 Million | Rs0.00 | Rs111.42 Million | ▲ +0.0 pp |
| 2012 | 100.0% | Rs26.30 Million | Rs0.00 | Rs89.54 Million | — |