In financial accounting, a balance sheet is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

Focus Lighting and Fixtures Limited Balance Sheet Statement - Assets

As of 31 Mar 2025, The total current assets of Focus Lighting and Fixtures Limited (NSE:FOCUS) was around ₹1,342,012,000 which consisted of ₹56,819,000 of Cash, ₹475,919,000 of Inventory and ₹694,568,000 of Net receivables. Current assets represent all the assets of a company that are expected to be conveniently sold, consumed, used, or exhausted through standard business operations within one year.

All amounts in INR

Cash
₹56,819,000
Current assets
₹1,342,012,000
Total assets
₹2,016,138,000

The latest balance sheet of Focus Lighting and Fixtures Limited also showed ₹602,829,510 of Property Plant Equipment and no Good will. Also there were no Intangible assets and no Other assets. The total assets including current and Intangibles/Deferred Long Term Asset Charges were ₹2,016,138,000.

Focus Lighting and Fixtures Limited Balance Sheet Statement - Liabilities

FOCUS's latest annual results shows the balance sheet has ₹245,267,000 of Accounts Payable. Also there were ₹197,903,000 of Short/Long term debt, ₹105,814,000 of Long term debt, ₹1,612,000 of Other Current liabilities and ₹463,809,000 of Total Current Liabilities. Current liabilities are a company's short-term financial obligations that are due within one year or within a normal operating cycle.

Account payable
₹245,267,000
Current liabilities
₹463,809,000
Total liabilities
₹614,132,000

As per the 31 Mar 2025's annual report of Focus Lighting and Fixtures Limited, the total liabilities were ₹614,132,000.

FOCUS Balance Sheet Statement - Stock Holder Equity

Stockholders' equity, also referred to as shareholders' equity, is the remaining amount of assets available to shareholders after all liabilities have been paid. It is calculated either as a firm's total assets less its total liabilities or alternatively as the sum of share capital and retained earnings less treasury shares. Stockholders' equity might include common stock, paid-in capital, retained earnings and treasury stock.

The latest Balance sheet of Focus Lighting and Fixtures Limited showed the total stock holder equity was ₹1,402,006,000 which consisted of ₹133,419,000 of Common stocks, ₹939,219,000 of Retained earnings and ₹9,006,000 of Other stock holder equity.

FOCUS Balance Sheet Statement History

Following table shows the history of balance sheet for Focus Lighting and Fixtures Limited (FOCUS).

31 Mar 2025 31 Mar 2024 31 Mar 2023 31 Mar 2022 31 Mar 2021
Cash 56,819,000 25,718,000 73,511,000 6,287,994 -
Net Receivables 694,568,000 857,010,000 316,131,000 247,115,526 -
Inventory 475,919,000 435,426,000 385,076,000 236,340,902 -
Total Current Assets 1,342,012,000 1,404,812,000 902,194,000 606,827,446 -
Property Plant Equipment 602,829,510 405,722,493 223,114,000 157,001,769 -
Good Will - - - - -
Intangible Assets - 258,000 - - -
Other Assets - - - - -
Deferred Long Term Asset Charges - - - - -
Total Assets 2,016,138,000 1,902,720,000 1,277,518,000 795,896,666 -
Accounts Payable 245,267,000 316,006,000 172,129,000 260,800,025 -
Short/Long Term Debt 197,903,000 157,095,000 29,500,000 62,596,781 -
Other Current Liabilities 1,612,000 2,000 47,273,000 -1 -
Long Term Debt 105,814,000 114,269,000 - 3,600,000 -
Other Liabilities - - - - -
Total Current Liabilities 463,809,000 458,652,000 314,982,000 392,555,870 -
Total Liabilities 614,132,000 616,007,000 378,060,000 443,449,905 -
Common Stock 133,419,000 131,894,000 130,501,000 101,358,000 -
Retained Earnings 939,219,000 846,849,000 - - 212,780,633
Treasury Stock - - - - -
Other Stockholder Equity 9,006,000 5,934,000 768,957,000 251,088,761 -
Total Stockholder Equity 1,402,006,000 1,286,713,000 899,458,000 352,446,761 -
Net Tangible Assets 1,402,006,000 1,286,455,000 896,544,000 352,446,761 -

Focus Lighting and Fixtures Limited (NSE:FOCUS) Balance Sheet Statement FAQ

1. How much Cash Focus Lighting and Fixtures Limited has on their balance sheet?

As of 31 Mar 2025, Focus Lighting and Fixtures Limited (NSE:FOCUS) has ₹56,819,000 of Cash.

2. What's the long term debt of Focus Lighting and Fixtures Limited?

As per the latest Balance sheet of Focus Lighting and Fixtures Limited (NSE:FOCUS), it has ₹105,814,000 of Long term debt.

3. How much share holder equity does Focus Lighting and Fixtures Limited has?

The Focus Lighting and Fixtures Limited (NSE:FOCUS)'s balance sheet shows that it has ₹1,402,006,000 of Total stock holder equity.