FOCUS2026-08-112026-08-11FOCUS2026-08-11FOCUS2026-08-11

ChangeInManagementDomain1

FOCUS2026-08-112026-08-11

ChangeInManagementDomain1

FOCUS2026-08-11

ChangeInManagementDomain2

FOCUS2026-08-112026-08-11

ChangeInManagementDomain2

FOCUS2026-08-11

ChangeInManagementDomain3

FOCUS2026-08-112026-08-11

ChangeInManagementDomain3

FOCUS2026-08-11

ResignationOfStatutoryAuditorDomain1

FOCUS2026-08-112026-08-11

ResignationOfStatutoryAuditorDomain1

xbrli:pure

FOCUS

FOCUS LIGHTING AND FIXTURES LIMITED

000000

NOTLISTED

INE593W01028

true

Listed Entity (self)

true

2026-08-11

16:00:00

16:50:00

2026-08-11

Re-appointment

Director

Executive Director

Chairperson related to Promoter

Mr.

Amit Vinod Sheth

2026-10-22

false

Cessation

Resignation

Auditors

Statutory Auditor

M/s.

Patwa And Shah

2026-08-11

true

Appointment

Auditors

Statutory Auditor

M/s.

M/s. N. A. Shah Associates LLP

2026-08-11

M/s. N. A. Shah Associates LLP was established in the year 1965 and, over the past five decades, has established itself as a niche professional services firm offering a comprehensive suite of value-added services. The firm is committed to delivering practical and simple solutions that are relevant to and address the complex business and professional challenges faced by its clients. M/s. N. A. Shah Associates LLP is a “Peer Reviewed Firm” under the Institute of Chartered Accountants of India (“ICAI”). Accordingly, the firm’s quality control systems, processes and assurance-related work have been evaluated under the peer review mechanism of the ICAI. The firm is eligible for appointment as statutory auditor of the Company and is not disqualified from such appointment under the applicable provisions of the Companies Act, 2013, the Chartered Accountants Act, 1949, and the rules and regulations made thereunder. The firm offers a comprehensive and integrated range of professional services, including Assurance Services, Internal Audit and Risk Advisory Services, Direct and Indirect Tax Services, Due Diligence, Valuation and other Value-Added and Support Services, etc.

true

Patwa And Shah

2025-08-05

2026-08-11

Till the conclusion of 25th Annual General Meeting of the Company to be held for the Financial Year 2029–30.

Limited Review Report dated August 11, 2026 on the Company’s financial results for the first quarter ended June 30, 2026

30-Jun-26

We hereby tender our resignation as the Statutory Auditors of the Company due to pre-occupation, increased professional commitments requiring substantial allocation of our time and resources, owing to which we are no longer in a position to devote the requisite time, attention and professional diligence necessary for the effective discharge of our duties and responsibilities as the Statutory Auditors of the Company. There are no material reasons for our resignation other than those mentioned in the resignation letter dated August 11, 2026.

None

Not Applicable

true