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 2026, The total current assets of Focus Lighting and Fixtures Limited (NSE:FOCUS) was around ₹1,360,125,000 which consisted of ₹96,267,000 of Cash, ₹526,227,000 of Inventory and ₹576,648,000 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
The latest balance sheet of Focus Lighting and Fixtures Limited also showed ₹695,691,000 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 ₹2,142,451,000.
Focus Lighting and Fixtures Limited Balance Sheet Statement - Liabilities
FOCUS's latest annual results shows the balance sheet has ₹274,142,000 of Accounts Payable. Also there were ₹196,265,000 of Short/Long term debt, ₹90,382,000 of Long term debt, ₹91,608,000 of Other Current liabilities and ₹551,402,000 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.
As per the 31 Mar 2026's annual report of Focus Lighting and Fixtures Limited, the total liabilities were ₹679,041,000.
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 ₹1,463,410,000 which consisted of ₹134,459,000 of Common stocks, no Retained earnings and ₹1,328,951,000 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 2026 | 31 Mar 2025 | 31 Mar 2024 | 31 Mar 2023 | 31 Mar 2022 | |
|---|---|---|---|---|---|
| Cash | 96,267,000 | 56,819,000 | 25,718,000 | 73,511,000 | - |
| Net Receivables | 576,648,000 | 694,568,000 | 857,010,000 | 316,132,000 | - |
| Inventory | 526,227,000 | 475,919,000 | 435,426,000 | 385,076,000 | - |
| Total Current Assets | 1,360,125,000 | 1,342,012,000 | 1,404,812,000 | 902,194,000 | - |
| Property Plant Equipment | 695,691,000 | 602,829,510 | 405,722,493 | 223,114,000 | - |
| Good Will | - | - | - | - | - |
| Intangible Assets | - | - | 258,000 | 2,914,000 | - |
| Other Assets | - | - | - | - | - |
| Deferred Long Term Asset Charges | - | - | - | - | - |
| Total Assets | 2,142,451,000 | 2,016,138,000 | 1,902,720,000 | 1,277,518,000 | - |
| Accounts Payable | 274,142,000 | 245,267,000 | 316,006,000 | 172,129,000 | - |
| Short/Long Term Debt | 196,265,000 | 197,903,000 | 157,095,000 | 80,766,000 | - |
| Other Current Liabilities | 91,608,000 | 1,612,000 | 2,000 | -1,000 | - |
| Long Term Debt | 90,382,000 | 105,814,000 | 114,269,000 | - | - |
| Other Liabilities | - | - | - | - | - |
| Total Current Liabilities | 551,402,000 | 463,809,000 | 458,652,000 | 314,982,000 | - |
| Total Liabilities | 679,041,000 | 614,132,000 | 616,007,000 | 378,060,000 | - |
| Common Stock | 134,459,000 | 133,419,000 | 131,894,000 | 130,501,000 | - |
| Retained Earnings | - | 939,219,000 | 846,849,000 | 476,725,000 | - |
| Treasury Stock | - | - | - | - | - |
| Other Stockholder Equity | 1,328,951,000 | 9,006,000 | 5,934,000 | 768,957,000 | - |
| Total Stockholder Equity | 1,463,410,000 | 1,402,006,000 | 1,286,713,000 | 899,458,000 | - |
| Net Tangible Assets | 1,461,010,000 | 1,402,006,000 | 1,286,455,000 | 896,544,000 | - |
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 2026, Focus Lighting and Fixtures Limited (NSE:FOCUS) has ₹96,267,000 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 ₹90,382,000 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 ₹1,463,410,000 of Total stock holder equity.