Focus Lighting and Fixtures Limited Working Capital to Net Assets Ratio
Focus Lighting and Fixtures Limited 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. Check Focus Lighting and Fixtures Limited (FOCUS) tangible equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Focus Lighting and Fixtures Limited (2012–2026)
Working capital to net assets ratio of Focus Lighting and Fixtures Limited from 2012 to 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. See Focus Lighting and Fixtures Limited liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Focus Lighting and Fixtures Limited Working Capital to Net Assets Ratio by Year (2012–2026)
Focus Lighting and Fixtures Limited working capital to net assets ratio by year from 2012 to 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. For the complete balance sheet picture, see Focus Lighting and Fixtures Limited assets under control.
| 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 | — |