Focus Lighting & Fixtures' Q3 FY 2025-26 Quarterly Results
- 10 Feb 2026
Result Summary
- Focus Lighting & Fixtures Ltd reported a 22.0% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Dec (Q3 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 10.9%.
- Its expenses for the quarter were down by 16.3% QoQ and 5.0% YoY.
- The net profit decreased 181.9% QoQ and increased 6900.0% YoY.
- The earnings per share (EPS) of Focus Lighting & Fixtures Ltd declined at 0.21 during Q3 FY 2025-26.
Financial Statments for Q3 FY 2025-26
Total Income | 38.51 | 49.35 | 43.21 | -22.0% | -10.9% |
Total Expenses | 39.36 | 47.05 | 41.43 | -16.3% | -5.0% |
Profit Before Tax | -0.98 | 2.30 | 1.78 | -142.6% | -155.1% |
Tax | 0.42 | 0.59 | 1.80 | -28.8% | -76.7% |
Profit After Tax | -1.40 | 1.71 | -0.02 | -181.9% | 6900.0% |
Earnings Per Share | -0.21 | 0.25 | -0.01 | -184.0% | 2000.0% |
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 operating within the lighting and fixtures sector. The core business revolves around manufacturing and distributing lighting solutions, which may include LED products, decorative lighting, and commercial lighting systems. The industry is characterized by frequent technological advancements and shifting consumer preferences towards energy-efficient and sustainable lighting solutions. Recent major developments for the company are not specified in the available data, and any further information about recent activities or strategic initiatives is not accessible from the current dataset.
Revenue
For the third quarter of the fiscal year 2026 (Q3FY26), Focus Lighting & Fixtures Ltd reported a total income of ₹38.51 crores. This represents a decrease of 22.0% compared to the previous quarter (Q2FY26), where the total income was ₹49.35 crores. On a year-over-year basis, there is a decline of 10.9% from ₹43.21 crores in Q3FY25. The data indicates a downward trend in revenue both on a quarterly and annual basis, which could be attributed to various internal or external factors not specified in the dataset.
Profitability
In Q3FY26, the company experienced a loss before tax amounting to ₹0.98 crores, contrasting with a profit of ₹2.30 crores in Q2FY26 and ₹1.78 crores in Q3FY25. This reflects a significant QoQ decrease of 142.6% and a YoY decrease of 155.1%. The tax expense for Q3FY26 was ₹0.42 crores, down from ₹0.59 crores in the previous quarter and ₹1.80 crores in the same quarter last year, showing a reduction of 28.8% QoQ and 76.7% YoY. The profit after tax was a negative ₹1.40 crores in Q3FY26, showing a sharp decline of 181.9% QoQ from a positive ₹1.71 crores in Q2FY26. Compared to a nominal loss of ₹0.02 crores in Q3FY25, this represents a significant YoY change of 6900.0%.
Operating Metrics
The earnings per share (EPS) for Q3FY26 was reported at -₹0.21, which is a reduction of 184.0% from ₹0.25 in Q2FY26, and a significant YoY change from -₹0.01 in Q3FY25, representing a 2000.0% difference. The decline in EPS correlates with the decrease in profitability metrics observed. Although specific financial ratios such as the price-to-earnings (P/E) ratio, debt-to-equity ratio, or current ratio are not provided in the data, the available figures suggest notable changes in the company's financial performance metrics over the analyzed periods.