tiprankstipranks
Focus Lighting and Fixtures Ltd (IN:FOCUS)
:FOCUS
India Market
FOCUS
Focus Lighting and Fixtures Ltd
RESEARCH TOOLSreports
Want to see IN:FOCUS full AI Analyst Report?

Focus Lighting and Fixtures Ltd (FOCUS) Ratios

2 Followers

Focus Lighting and Fixtures Ltd Ratios

IN:FOCUS's free cash flow for Q1 2026 was ₹0.49. For the 2026 fiscal year, IN:FOCUS's free cash flow was decreased by ₹ and operating cash flow was ₹0.07. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
 2.68 2.89 3.06 2.86 1.55
Quick Ratio
 1.69 1.87 1.99 1.64 0.94
Cash Ratio
 0.37 0.12 0.06 0.23 0.02
Solvency Ratio
 0.20 0.38 0.49 0.73 0.18
Operating Cash Flow Ratio
 0.00 0.57 0.13 -0.43 0.11
Short-Term Operating Cash Flow Coverage
 0.00 3.98 4.35 -4.58 1.91
Net Current Asset Value
₹ 735.54M₹ 727.88M₹ 788.80M₹ 524.13M₹ 163.38M
Leverage Ratios
Debt-to-Assets Ratio
 0.06 0.09 0.08 0.02 0.08
Debt-to-Equity Ratio
 0.09 0.12 0.12 0.03 0.18
Debt-to-Capital Ratio
 0.08 0.11 0.11 0.03 0.15
Long-Term Debt-to-Capital Ratio
 0.06 0.07 0.08 0.00 0.01
Financial Leverage Ratio
 1.45 1.44 1.48 1.42 2.26
Debt Service Coverage Ratio
 3.24 3.19 17.75 7.11 2.85
Interest Coverage Ratio
 13.86 18.12 32.96 28.96 6.36
Debt to Market Cap
 0.02 0.03 0.01 <0.01 0.03
Interest Debt Per Share
 2.06 2.74 2.55 0.62 1.41
Net Debt to EBITDA
 -0.43 0.40 0.25 -0.13 0.55
Profitability Margins
Gross Profit Margin
33.29%25.63%29.28%45.11%33.74%
EBIT Margin
3.17%11.43%20.51%17.95%6.48%
EBITDA Margin
8.85%15.84%23.54%20.67%9.67%
Operating Profit Margin
8.98%9.87%17.88%17.75%5.33%
Pretax Profit Margin
2.96%10.89%19.97%17.34%5.64%
Net Profit Margin
2.19%8.25%10.35%13.74%4.32%
Continuous Operations Profit Margin
2.17%8.27%17.30%13.46%4.32%
Net Income Per EBT
74.10%75.79%51.82%79.25%76.64%
EBT Per EBIT
32.90%110.30%111.67%97.67%105.82%
Return on Assets (ROA)
1.77%7.51%12.17%18.13%5.73%
Return on Equity (ROE)
2.63%10.79%18.00%25.75%12.93%
Return on Capital Employed (ROCE)
9.64%11.66%27.72%31.09%13.93%
Return on Invested Capital (ROIC)
6.93%8.49%23.78%23.42%10.12%
Return on Tangible Assets
1.77%7.51%12.17%18.17%5.77%
Earnings Yield
0.65%2.79%2.31%3.53%5.16%
Efficiency Ratios
Receivables Turnover
 3.11 2.57 2.58 5.20 4.22
Payables Turnover
 3.57 5.56 5.01 5.38 2.68
Inventory Turnover
 2.21 2.86 3.21 2.40 2.95
Fixed Asset Turnover
 2.68 3.04 5.52 7.56 6.71
Asset Turnover
 0.81 0.91 1.18 1.32 1.32
Working Capital Turnover Ratio
 3.90 2.01 2.92 4.21 5.35
Cash Conversion Cycle
 180.32 203.73 182.63 154.24 73.79
Days of Sales Outstanding
 117.21 141.99 141.65 70.25 86.58
Days of Inventory Outstanding
 165.39 127.40 113.85 151.88 123.54
Days of Payables Outstanding
 102.28 65.66 72.87 67.89 136.32
Operating Cycle
 282.60 269.39 255.50 222.13 210.11
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 3.95 0.93 -2.10 0.83
Free Cash Flow Per Share
 0.00 -0.24 -2.80 -3.73 0.11
CapEx Per Share
 0.00 4.19 3.73 1.63 0.72
Free Cash Flow to Operating Cash Flow
 0.00 -0.06 -3.02 1.77 0.13
Dividend Paid and CapEx Coverage Ratio
 0.00 0.84 0.23 -1.23 1.16
Capital Expenditure Coverage Ratio
 0.00 0.94 0.25 -1.29 1.16
Operating Cash Flow Coverage Ratio
 0.00 1.53 0.39 -4.58 0.67
Operating Cash Flow to Sales Ratio
 0.00 0.14 0.03 -0.08 0.04
Free Cash Flow Yield
0.00%-0.29%-1.86%-3.65%0.64%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 153.15 35.84 43.20 28.36 19.36
Price-to-Sales (P/S) Ratio
 3.35 2.96 4.47 3.90 0.84
Price-to-Book (P/B) Ratio
 3.94 3.87 7.78 7.30 2.50
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 -344.71 -53.79 -27.41 155.94
Price-to-Operating Cash Flow Ratio
 0.00 20.65 162.38 -48.60 20.99
Price-to-Earnings Growth (PEG) Ratio
 -1.79 -0.58 0.68 0.09 -0.07
Price-to-Fair Value
 3.94 3.87 7.78 7.30 2.50
Enterprise Value Multiple
 37.42 19.07 19.24 18.73 9.21
Enterprise Value
 5.63B 5.54B 10.14B 6.52B 938.63M
EV to EBITDA
 37.42 19.07 19.24 18.73 9.21
EV to Sales
 3.31 3.02 4.53 3.87 0.89
EV to Free Cash Flow
 0.00 -352.02 -54.50 -27.23 165.89
EV to Operating Cash Flow
 0.00 21.09 164.51 -48.27 22.33
Tangible Book Value Per Share
 21.52 21.11 19.37 13.96 6.83
Shareholders’ Equity Per Share
 21.52 21.11 19.38 14.00 6.95
Tax and Other Ratios
Effective Tax Rate
 0.27 0.24 0.13 0.22 0.23
Revenue Per Share
 25.29 27.60 33.71 26.25 20.80
Net Income Per Share
 0.55 2.28 3.49 3.61 0.90
Tax Burden
 0.74 0.76 0.52 0.79 0.77
Interest Burden
 0.93 0.95 0.97 0.97 0.87
Research & Development to Revenue
 0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
 0.13 0.16 0.11 0.12 0.02
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 1.74 0.16 -0.46 0.69
Currency in INR