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 55.3% as of March 2026. Working capital of Rs808.72 Million (current assets of Rs1.36 Billion minus current liabilities of Rs551.40 Million) is measured against net assets of Rs1.46 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of Focus Lighting and Fixtures Limited to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Focus Lighting and Fixtures Limited Working Capital to Net Assets (2012–2026)
This chart shows how Focus Lighting and Fixtures Limited's Working Capital to Net Assets ratio has evolved across 15 annual periods from 2012 to 2026. As of March 2026, the ratio stands at 55.3%, reflecting working capital of Rs808.72 Million against net assets of Rs1.46 Billion INR. For the complete balance sheet picture, see FOCUS asset base.
Annual Working Capital to Net Assets for Focus Lighting and Fixtures Limited (2012–2026)
The table below presents the year-by-year Working Capital to Net Assets ratio for Focus Lighting and Fixtures Limited from 2012 to 2026, covering 15 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. Check Focus Lighting and Fixtures Limited asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (INR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2026 | 55.3% | Rs808.72 Million | Rs1.46 Billion | Rs1.36 Billion | Rs551.40 Million | ▼ -7.4 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 | — |