Focus Lighting and Fixtures Limited (FOCUS) — Tangible Net Worth Ratio
Focus Lighting and Fixtures Limited (FOCUS) has a Tangible Net Worth Ratio of 100.0% as of September 2025. This metric is calculated by deducting intangible assets (Rs0.00) from net assets (Rs1.45 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. See working capital to net assets of Focus Lighting and Fixtures Limited to evaluate short-term liquidity relative to the company's equity base.
Tangible NW Ratio
Net Assets (Equity)
Intangible Assets
Total Assets
Focus Lighting and Fixtures Limited Tangible Net Worth Ratio (2012–2025)
This chart shows how Focus Lighting and Fixtures Limited's Tangible Net Worth Ratio has changed across 14 annual periods from 2012 to 2025. As of September 2025, the ratio stands at 100.0%, reflecting net assets of Rs1.45 Billion with intangible assets of Rs0.00 INR. See FOCUS days of operational coverage to measure how many days the company can operate on defensive assets alone.
Annual Tangible Net Worth Ratio for Focus Lighting and Fixtures Limited (2012–2025)
The table below presents the year-by-year Tangible Net Worth Ratio for Focus Lighting and Fixtures Limited from 2012 to 2025, covering 14 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. For the full company profile including market capitalisation, see Focus Lighting and Fixtures Limited market capitalisation.
| Year | Tangible NW Ratio | Net Assets (INR) | Intangible Assets | Total Assets | Change (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 | — |