Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol FOCUS
MSEI Symbol NOTLISTED
ISIN INE593W01028
Name of company FOCUS LIGHTING AND FIXTURES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment The Company is primarily engaged in direct and contract manufacturing and accordingly the Company has only one reportable segment viz. manufacturing of products and therefore segment details are not provided.
Start date and time of board meeting 27-05-2026   15:30:00
End date and time of board meeting 27-05-2026   18:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 09-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.focuslightingandfixtures.com/focus_investor/policies/Policy%20for%20Related%20Party%20Transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The disclosure for the default on loans and debt securities is not applicable to the Company for the quarter ended March 31, 2026.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,792.99 18,011.14
Other income (3.12) 126.12
Total income 5,789.87 18,137.26
2 Expenses
(a) Cost of materials consumed 2,381.42 7,539.30
(b) Purchases of stock-in-trade 1,082.78 2,850.77
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (27.22) (89.81)
(d) Employee benefit expense 699.21 2,799.84
(e) Finance costs 59.90 129.29
(f) Depreciation, depletion and amortisation expense 272.95 973.80
(f) Other Expenses
1 Other Expenses 967.51 3,167.38
Total other expenses 967.51 3,167.38
Total expenses 5,436.55 17,370.57
3 Total profit before exceptional items and tax 353.32 766.69
4 Exceptional items 0.00 (12.22)
5 Total profit before tax 353.32 754.47
6 Tax expense
7 Current tax 110.05 254.64
8 Deferred tax (15.86) (13.36)
9 Total tax expenses 94.19 241.28
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 259.13 513.19
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 259.13 513.19
17 Other comprehensive income net of taxes 6.07 0.14
18 Total Comprehensive Income for the period 265.20 513.33
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,344.59 1,344.59
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.39 0.76
Diluted earnings (loss) per share from continuing operations 0.39 0.75
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.39 0.76
Diluted earnings (loss) per share from continuing and discontinued operations 0.39 0.75
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 3,672.36
Capital work-in-progress 3,150.89
Investment property 0.00
Goodwill 0.00
Other intangible assets 116.43
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 418.01
Trade receivables, non-current 0.00
Loans, non-current 376.67
Other non-current financial assets
1 Other Non-current Financial Assets 85.69
Total of other non-current financial assets 85.69
Total non-current financial assets 880.37
Deferred tax assets (net) 250.01
Other non-current assets
1 Other Non-current Assets 31.12
Total of other non-current assets 31.12
Total non-current assets 8,101.18
2 Current assets
Inventories 5,026.52
Current financial asset
Current investments 0.00
Trade receivables, current 3,906.24
Cash and cash equivalents 66.02
Bank balance other than cash and cash equivalents 0.00
Loans, current 69.32
Other current financial assets
Total of other current financial assets
Total current financial assets 4,041.58
Current tax assets (net) 0.00
Other current assets
1 Other Current Assets 1,519.56
Total of other current assets 1,519.56
Total current assets 10,587.66
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 18,688.84
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,344.59
Other equity 10,812.66
Total equity attributable to owners of parent 12,157.25
Non controlling interest
Total equity 12,157.25
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 890.68
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 127.79
Total of other non-current financial liabilities 127.79
Total non-current financial liabilities 1,018.47
Provisions, non-current 244.78
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 1,263.25
Current liabilities
Current financial liabilities
Borrowings, current 1,016.32
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,114.23
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 282.20
Total Trade payable 2,396.43
Other current financial liabilities
1 Other current financial liabilities 559.28
Total of other current financial liabilities 559.28
Total current financial liabilities 3,972.03
Other current liabilities 1,200.21
1 Other current liabilities 1,200.21
Total of other current liabilities 1,200.21
Provisions, current 25.31
Current tax liabilities (Net) 70.79
Deferred government grants, Current 0.00
Total current liabilities 5,268.34
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 6,531.59
Total equity and liabilites 18,688.84
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Actuarial Gain on Defined Plan Liability 0.19 0.19
2 Actuarial Loss on Defined Plan Liability 7.91 0.00
3 Income tax on Actuarial Loss (1.98) 0.00
4 Income tax on Actuarial Loss (0.05) (0.05)
Total Amount of items that will not be reclassified to profit and loss 6.07 0.14
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 6.07 0.14



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 754.47
Adjustments for reconcile profit (loss)
Adjustments for finance costs 129.29
Adjustments for decrease (increase) in inventories (503.93)
Adjustments for decrease (increase) in trade receivables, current (675.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (555.03)
Adjustments for decrease (increase) in other non-current assets (23.26)
Adjustments for other financial assets, non-current (8.27)
Adjustments for other financial assets, current 77.54
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,099.20
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 981.47
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 973.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 16.61
Adjustments for provisions, non-current 60.26
Adjustments for other financial liabilities, current 209.26
Adjustments for other financial liabilities, non-current (132.77)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 5.39
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,653.86
Net cash flows from (used in) operations 2,408.33
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 305.90
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 2,102.43
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 4.60
Purchase of property, plant and equipment 1,919.07
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (24.18)
Net cash flows from (used in) investing activities (1,938.65)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 65.28
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (167.46)
Repayments of borrowings 51.00
Payments of lease liabilities 0.00
Dividends paid (0.11)
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (129.29)
Net cash flows from (used in) financing activities (282.36)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (118.58)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (118.58)
Cash and cash equivalents cash flow statement at beginning of period 184.60
Cash and cash equivalents cash flow statement at end of period 66.02





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Patwa And Shah Yes 30-11-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Focus Lighting And Fixtures Limited Opti Innovation N Lighting Solutions Private Limited Enterprise over which Directors, KMP and relatives exercise significant influence Loan 200.00 Loan given approved upto Rs. 2 Crore 0.00 94.78 99.52 Loan 11.00 Repayable on demand Unsecured For Working Capital
2 Focus Lighting And Fixtures Limited Opti Innovation N Lighting Solutions Private Limited Enterprise over which Directors, KMP and relatives exercise significant influence Any other transaction Interest Charged on Loans NIL 5.26 0.00 0.00
3 Focus Lighting And Fixtures Limited Plus Light Tech FZE Wholly Owned Subsidiary Any other transaction Expenses Payable NIL 0.00 30.69 30.69
4 Focus Lighting And Fixtures Limited Plus Light Tech FZE Wholly Owned Subsidiary Sale of goods or services As per regulation 23(5) of SEBI (LODR), 2015, no omnibus approval is required for Wholly Owned Subsidary 354.51 0.00 0.00
5 Focus Lighting And Fixtures Limited Plus Light Tech FZE Wholly Owned Subsidiary Any other transaction Receviable (Advance Recevied) NIL 0.00 494.61 (398.60)
6 Focus Lighting And Fixtures Limited Plus Light Tech FZE Wholly Owned Subsidiary Purchase of goods or services As per regulation 23(5) of SEBI (LODR), 2015, no omnibus approval is required for Wholly Owned Subsidary 75.63 0.00 0.00
7 Focus Lighting And Fixtures Limited Plus Light Tech FZE Wholly Owned Subsidiary Any other transaction Payables NIL 0.00 0.00 75.63
8 Focus Lighting And Fixtures Limited Focus Lighting And Fixtures PTE Limited Wholly Owned Subsidiary Loan 500.00 Loan given, approved upto Rs. 5 Crore 0.00 114.53 118.35 Loan 5.00 Repayable on demand Unsecured For Working Capital
9 Focus Lighting And Fixtures Limited Focus Lighting And Fixtures PTE Limited Wholly Owned Subsidiary Any other transaction Interest Charged on Loans NIL 3.81 0.00 0.00
10 Focus Lighting And Fixtures Limited Focus Lighting And Fixtures PTE Limited Wholly Owned Subsidiary Sale of goods or services As per regulation 23(5) of SEBI (LODR), 2015, no omnibus approval is required for Wholly Owned Subsidary 35.26 0.00 0.00
11 Focus Lighting And Fixtures Limited Focus Lighting And Fixtures PTE Limited Wholly Owned Subsidiary Any other transaction Receviable NIL 0.00 40.48 16.68
12 Focus Lighting And Fixtures Limited Shethvinod Lighting Private Limited Enterprise over which Directors, KMP and relatives exercise significant influence Any other transaction Rent Paid 10.00 Approved upto Rs. 10 Lakhs 4.46 0.00 0.00
13 Focus Lighting And Fixtures Limited Shethvinod Lighting Private Limited Enterprise over which Directors, KMP and relatives exercise significant influence Any other transaction Expenses Payable 10.00 Approved upto Rs. 10 Lakhs 0.00 0.68 0.68
14 Focus Lighting And Fixtures Limited Shethvinod Lighting Private Limited Enterprise over which Directors, KMP and relatives exercise significant influence Loan 1,200.00 Approved upto Rs. 12 Crore 18.00 0.00 0.00 Loan 11.00 Repayable on demand Unsecured For Working Capital
15 Focus Lighting And Fixtures Limited Shethvinod Lighting Private Limited Enterprise over which Directors, KMP and relatives exercise significant influence Any other transaction Interest Charged on Loans NIL 0.68 0.00 0.00
16 Focus Lighting And Fixtures Limited Shethvinod Lighting Private Limited Enterprise over which Directors, KMP and relatives exercise significant influence Any other transaction Loan Given Repaid NIL 18.68 0.00 0.00
17 Focus Lighting And Fixtures Limited Mr. Amit Sheth Key Managerial Personnel Remuneration 150.00 As approved by the shareholders 91.66 0.00 0.00
18 Focus Lighting And Fixtures Limited Mr. Amit Sheth Key Managerial Personnel Any other transaction Expenses Receviable NIL 0.00 6.65 6.65
19 Focus Lighting And Fixtures Limited Mrs. Deepali Sheth Executive Director Remuneration 70.00 As approved by shareholders 44.33 0.00 0.00
20 Focus Lighting And Fixtures Limited Ms. Khushi Sheth Non-Executive Director Any other transaction Sitting fees NIL 0.60 0.00 0.00
21 Focus Lighting And Fixtures Limited Ms. Khushi Sheth Non-Executive Director Remuneration As approved by Nomination & Remuneration Committee, Audit Committee and Board of Directors 4.60 0.00 0.00
22 Focus Lighting And Fixtures Limited Ms. Shruti Seth Key Managerial Personnel Any other transaction Expenses Reimbursment NIL 0.05 0.00 0.00
23 Focus Lighting And Fixtures Limited Ms. Shruti Seth Key Managerial Personnel Any other transaction Expenses Payable NIL 0.00 0.00 0.00 Textual Information(1)
24 Focus Lighting And Fixtures Limited Xandos Lighting And Fixtures Private Limited Wholly Owned Subsidiary Any other transaction Receviable NIL 0.00 30.89 55.30
25 Focus Lighting And Fixtures Limited Xandos Lighting And Fixtures Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses NIL 24.41 0.00 0.00
26 Focus Lighting And Fixtures Limited Xandos Lighting And Fixtures Private Limited Wholly Owned Subsidiary Loan 350.00 Loan given approved upto Rs. 3.50 Crore 0.00 151.23 158.79 Loan 11.00 Repayable on Demand Unsecured For Working capital
27 Focus Lighting And Fixtures Limited Xandos Lighting And Fixtures Private Limited Wholly Owned Subsidiary Any other transaction Interest Charged on Loans NIL 8.39 0.00 0.00
28 Focus Lighting And Fixtures Limited Mr. Jigar Ghelani Relative of Director Remuneration 144.00 As approved by shareholders 64.46 0.00 0.00
29 Focus Lighting And Fixtures Limited Mr. Jigar Ghelani Relative of Director Loan 100.00 Loan approved upto Rs. 1 crore 23.26 15.19 23.26 Loan 0 Repayable on demand Unsecured Personal use
30 Focus Lighting And Fixtures Limited Mr. Jigar Ghelani Relative of Director Any other transaction Loan Given Repaid NIL 15.19 0.00 0.00
31 Focus Lighting And Fixtures Limited Mr. Jigar Ghelani Relative of Director Any other transaction Reimbursement of Expenses NIL 5.39 0.00 0.00
32 Focus Lighting And Fixtures Limited Mr. Jigar Ghelani Relative of Director Any other transaction Expenses Payable NIL 0.00 1.06 0.43 Loan 11.00 Repayable on demand Unsecured For working capital
Total value of transaction during the reporting period 798.63



Text Block

Textual Information(1) The closing balance as on 31.03.2026 is ₹580. Since XBRL captures the amount up to two decimal places, the same is denoted as 0.