How has been the historical performance of Focus Lighting?

Answer:The historical performance of Focus Lighting shows a fluctuating trend in net sales and profitability over the years, with a notable decline in the most recent fiscal year.

Breakdown:
Focus Lighting's net sales peaked at 223.81 Cr in March 2024 but fell to 183.33 Cr in March 2025. The total operating income followed a similar trend, decreasing from 223.81 Cr in March 2024 to 183.33 Cr in March 2025. The company's total expenditure, excluding depreciation, was 177.36 Cr in March 2024, which decreased to 157.16 Cr in March 2025. Operating profit (PBDIT) also saw a decline from 52.68 Cr in March 2024 to 29.03 Cr in March 2025, reflecting a decrease in operating profit margin from 20.75% to 14.27%. Profit before tax dropped from 44.70 Cr to 19.96 Cr, leading to a profit after tax of 15.16 Cr in March 2025, down from 38.72 Cr in March 2024. The company's total assets increased from 125.48 Cr in March 2023 to 188.80 Cr in March 2024, while total liabilities also rose from 125.48 Cr to 188.80 Cr in the same period. Cash flow from operating activities turned negative, dropping from 30.00 Cr in March 2023 to 9.00 Cr in March 2024, indicating challenges in cash generation. Overall, Focus Lighting's financial performance reflects significant volatility, particularly in profitability and cash flow, over the past few years.