Focus Lighting & Fixtures' Q2 FY 2025-26 Quarterly Results
- 22 Nov 2025
Result Summary
- Focus Lighting & Fixtures Ltd reported a 17.2% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 7.5%.
- Its expenses for the quarter were up by 19.2% QoQ and 19.8% YoY.
- The net profit decreased 20.8% QoQ and decreased 65.0% YoY.
- The earnings per share (EPS) of Focus Lighting & Fixtures Ltd stood at 0.25 during Q2 FY 2025-26.
Financial Statments for Q2 FY 2025-26
Total Income | 49.35 | 42.11 | 45.90 | 17.2% | 7.5% |
Total Expenses | 47.05 | 39.48 | 39.29 | 19.2% | 19.8% |
Profit Before Tax | 2.30 | 2.63 | 6.60 | -12.5% | -65.2% |
Tax | 0.59 | 0.48 | 1.71 | 22.9% | -65.5% |
Profit After Tax | 1.71 | 2.16 | 4.89 | -20.8% | -65.0% |
Earnings Per Share | 0.25 | 0.33 | 0.73 | -24.2% | -65.8% |
Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results
Company Overview
Focus Lighting & Fixtures Ltd is a company that specializes in the design, manufacture, and distribution of lighting fixtures. The company operates within the broader electrical equipment industry, which includes products like lighting solutions for residential, commercial, and industrial applications. As of the available data, there are no specific recent developments mentioned, and further detailed information regarding the company’s recent strategic initiatives or changes in their product portfolio is not provided. The company's operations can be assumed to cover various lighting and fixtures solutions, given its name and industry classification.
Revenue
In the second quarter of the fiscal year 2026 (Q2FY26), Focus Lighting & Fixtures Ltd reported a total income of ₹49.35 crores. This represents an increase of 17.2% from the previous quarter (Q1FY26), where the total income was ₹42.11 crores. Compared to the same quarter in the previous year (Q2FY25), which recorded a total income of ₹45.90 crores, there was a year-over-year (YoY) growth of 7.5%. The upward trajectory in revenue suggests a positive shift in the company's income generation over the periods compared.
Profitability
For the profitability metrics, the company’s profit before tax (PBT) in Q2FY26 was ₹2.30 crores, which marked a decline of 12.5% from the previous quarter's PBT of ₹2.63 crores. Compared to the same quarter last year, the PBT decreased significantly by 65.2% from ₹6.60 crores. The tax expense for Q2FY26 was ₹0.59 crores, increased by 22.9% from the previous quarter's ₹0.48 crores, but it decreased by 65.5% from ₹1.71 crores in Q2FY25. Consequently, the profit after tax (PAT) in Q2FY26 was ₹1.71 crores, a reduction of 20.8% from the previous quarter's ₹2.16 crores and 65.0% lower than the ₹4.89 crores recorded in Q2FY25. Earnings per share (EPS) also reflected this trend, standing at ₹0.25 in Q2FY26, down 24.2% from ₹0.33 in Q1FY26 and 65.8% from ₹0.73 in Q2FY25.
Operating Metrics
Total expenses for Q2FY26 amounted to ₹47.05 crores, which was 19.2% higher than the ₹39.48 crores in Q1FY26 and 19.8% higher than the ₹39.29 crores in Q2FY25. This increase in total expenses was more pronounced than the increase in total income on a year-over-year basis, which has implications for operating efficiency. The fluctuations in income and expenses over the quarters and the year indicate variances in the company’s operational management and cost control measures. The analysis of these metrics provides insight into the company's operational scale and financial health over the recent quarters and compared to the last year.