Focus Lighting and Fixtures Limited (FOCUS) — Working Capital to Net Assets Ratio
Focus Lighting and Fixtures Limited (FOCUS) has a Working Capital to Net Assets ratio of 60.3% as of September 2025. Working capital of Rs873.09 Million (current assets of Rs1.39 Billion minus current liabilities of Rs519.15 Million) is measured against net assets of Rs1.45 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See FOCUS financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Focus Lighting and Fixtures Limited Working Capital to Net Assets (2012–2025)
This chart shows how Focus Lighting and Fixtures Limited's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of September 2025, the ratio stands at 60.3%, reflecting working capital of Rs873.09 Million against net assets of Rs1.45 Billion INR. See how many days can Focus Lighting and Fixtures Limited fund operations to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Focus Lighting and Fixtures Limited (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Focus Lighting and Fixtures Limited from 2012 to 2025, covering 14 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Focus Lighting and Fixtures Limited market capitalisation.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 62.6% | Rs878.20 Million | Rs1.40 Billion | Rs1.34 Billion | Rs463.81 Million | ▼ -10.9 pp |
| 2024 | 73.5% | Rs946.16 Million | Rs1.29 Billion | Rs1.40 Billion | Rs458.65 Million | ▲ +8.2 pp |
| 2023 | 65.3% | Rs587.21 Million | Rs899.46 Million | Rs902.19 Million | Rs314.98 Million | ▲ +4.5 pp |
| 2022 | 60.8% | Rs214.27 Million | Rs352.45 Million | Rs606.83 Million | Rs392.56 Million | ▲ +3.5 pp |
| 2021 | 57.3% | Rs179.88 Million | Rs314.14 Million | Rs431.73 Million | Rs251.84 Million | ▼ -0.8 pp |
| 2020 | 58.1% | Rs194.25 Million | Rs334.29 Million | Rs466.28 Million | Rs272.03 Million | ▲ +2.4 pp |
| 2019 | 55.7% | Rs175.41 Million | Rs315.01 Million | Rs371.11 Million | Rs195.69 Million | ▼ -2.4 pp |
| 2018 | 58.1% | Rs126.38 Million | Rs217.46 Million | Rs313.15 Million | Rs186.77 Million | ▼ -22.5 pp |
| 2017 | 80.6% | Rs94.63 Million | Rs117.34 Million | Rs235.28 Million | Rs140.65 Million | ▼ -19.3 pp |
| 2016 | 100.0% | Rs78.41 Million | Rs78.44 Million | Rs199.19 Million | Rs120.78 Million | ▲ +22.7 pp |
| 2015 | 77.2% | Rs37.78 Million | Rs48.91 Million | Rs149.68 Million | Rs111.90 Million | ▲ +23.4 pp |
| 2014 | 53.9% | Rs20.34 Million | Rs37.74 Million | Rs111.91 Million | Rs91.57 Million | ▼ -11.6 pp |
| 2013 | 65.5% | Rs19.72 Million | Rs30.12 Million | Rs91.20 Million | Rs71.48 Million | ▼ -11.2 pp |
| 2012 | 76.7% | Rs20.17 Million | Rs26.30 Million | Rs77.95 Million | Rs57.78 Million | — |