Results Snapshot
Figures in Cr
Consolidated - Profit And Loss Results
Mar'25
Mar'24
Mar'23
Mar'22
Mar'21
Mar'20
No of Months
12
12
12
12
12
12
Operating Income
183.00
223.00
168.00
105.00
59.00
99.00
Less :Inter divisional transfers
0.00
0.00
0.00
0.00
0.00
0.00
Less: Excise
0.00
0.00
0.00
0.00
0.00
0.00
Net Sales
183.00
223.00
168.00
105.00
59.00
99.00
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
2.00
-7.00
-1.00
0.00
-1.00
Raw Materials Consumed
101.00
121.00
100.00
70.00
41.00
67.00
Power & Fuel Cost
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
26.00
24.00
21.00
14.00
9.00
12.00
Operating Expenses
5.00
4.00
1.00
1.00
0.00
2.00
General and Administration Expenses
-1.00
-1.00
-1.00
-1.00
-1.00
-1.00
Selling and Distribution Expenses
6.00
7.00
4.00
4.00
2.00
2.00
Cost of Software developments
0.00
0.00
0.00
0.00
0.00
0.00
Miscellaneous Expenses
4.00
4.00
8.00
1.00
0.00
0.00
Expenses Capitalised
0.00
0.00
0.00
0.00
0.00
0.00
Total Expenditure
157.00
177.00
135.00
96.00
58.00
91.00
Operating Profit (PBDIT) excl Other Income
26.00
46.00
33.00
8.00
1.00
7.00
Other Income
2.00
6.00
1.00
1.00
0.00
0.00
Operating Profit (PBDIT)
29.00
52.00
34.00
10.00
2.00
8.00
Interest
0.00
1.00
1.00
0.00
1.00
0.00
Profit before Depriciation and Tax
28.00
51.00
33.00
9.00
1.00
7.00
Depreciation
8.00
6.00
4.00
3.00
4.00
3.00
Profit Before Taxation & Exceptional Items
19.00
44.00
29.00
5.00
-2.00
4.00
Exceptional Income / Expenses
0.00
0.00
0.00
0.00
0.00
0.00
Profit Before Tax
19.00
44.00
29.00
5.00
-2.00
4.00
Provision for Tax
4.00
5.00
6.00
1.00
0.00
2.00
Profit After Tax
15.00
38.00
22.00
4.00
-2.00
2.00
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
Adj to Profit After Tax
0.00
0.00
0.00
0.00
0.00
0.00
Profit Balance B/F
84.00
47.00
25.00
20.00
0.00
25.00
Profit Available for appropriations
99.00
86.00
48.00
25.00
-2.00
27.00
Appropriations
99.00
86.00
48.00
25.00
-2.00
27.00
Equity Dividend (%)
0.00%
0.00%
75.00%
5.00%
0.00%
0.00%
Earnings Per Share
2.26
5.99
18.09
4.04
-2.25
2.00
Profit And Loss Analysis Highlights
Net Sales
YoY Growth in year ended Mar 2025 is -18.09% vs 32.76% in Mar 2024
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Mar 2025 is -43.66% vs 38.81% in Mar 2024
Interest
YoY Growth in year ended Mar 2025 is -17.72% vs 17.50% in Mar 2024
Profit After Tax
YoY Growth in year ended Mar 2025 is -60.84% vs 70.63% in Mar 2024
Compare Profit and Loss Results of Focus Lighting
Figures in Cr
consolidated - Profit And Loss Results
Change(INR)
Change(%)
No of Months
12
12
Operating Income
183.00
0
183.00
0%
Less :Inter divisional transfers
0.00
0
0.00
0%
Less: Excise
0.00
0
0.00
0%
Net Sales
183.00
0
183.00
0%
Expenditure (Ex Depriciation)
Stock Adjustments
0.00
0
0.00
0%
Raw Materials Consumed
101.00
0
101.00
0%
Power & Fuel Cost
0.00
0
0.00
0%
Employee Cost
26.00
0
26.00
0%
Operating Expenses
5.00
0
5.00
0%
General and Administration Expenses
-1.00
0
-1.00
0%
Selling and Distribution Expenses
6.00
0
6.00
0%
Cost of Software developments
0.00
0
0.00
0%
Miscellaneous Expenses
4.00
0
4.00
0%
Expenses Capitalised
0.00
0
0.00
0%
Total Expenditure
157.00
0
157.00
0%
Operating Profit (PBDIT) excl Other Income
26.00
0.00
26.00
0%
Other Income
2.00
0
2.00
0%
Operating Profit (PBDIT)
29.00
0
29.00
0%
Interest
0.00
0
0.00
0%
Profit before Depriciation and Tax
28.00
0
28.00
0%
Depreciation
8.00
0
8.00
0%
Profit Before Taxation & Exceptional Items
19.00
0
19.00
0%
Exceptional Income / Expenses
0.00
0
0.00
0%
Profit Before Tax
19.00
0
19.00
0%
Provision for Tax
4.00
0
4.00
0%
Profit After Tax
15.00
0
15.00
0%
Extraordinary Items
0.00
0
0.00
0%
Adj to Profit After Tax
0.00
0
0.00
0%
Profit Balance B/F
84.00
0
84.00
0%
Profit Available for appropriations
99.00
0
99.00
0%
Appropriations
99.00
0
99.00
0%
Equity Dividend (%)
0%
0%
0.00
Earnings Per Share
2.26
0
2.26
0%
Profit And Loss - Net Sales
Net Sales 183.33 Cr
in Mar 2025Figures in Cr
YoY Growth in year ended Mar 2025 is -18.09% vs 32.76% in Mar 2024
Profit And Loss - Operating Profit (PBDIT)
Operating Profit (PBDIT) 26.17 Cr
in Mar 2025Figures in Cr
YoY Growth in year ended Mar 2025 is -43.66% vs 38.81% in Mar 2024
Profit And Loss - Interest
Interest 1.00 Cr
in Mar 2025Figures in Cr
YoY Growth in year ended Mar 2025 is -17.72% vs 17.50% in Mar 2024
Profit And Loss - Profit After Tax
Profit After Tax 15.16 Cr
in Mar 2025Figures in Cr
YoY Growth in year ended Mar 2025 is -60.84% vs 70.63% in Mar 2024






