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LIGHTING AND FIXTURES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-272026-05-20INRLakhsQuarterlyFourth quarterSingle segmentThe 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.2026-05-2715:30:002026-05-2718:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-09https://www.focuslightingandfixtures.com/focus_investor/policies/Policy%20for%20Related%20Party%20Transactions.pdffalsefalseThe disclosure for the default on loans and debt securities is not applicable to the Company for the quarter ended March 31, 2026.2026-01-012026-03-31AuditedStandalone579299000-312000578987000238142000108278000-272200069921000599000027295000967510005436550003533200003533200011005000-158600094190000259130000000259130006070002652000013445900020.390.39000.390.392025-04-012026-03-31AuditedStandalone1801114000126120001813726000753930000285077000-89810002799840001292900097380000316738000173705700076669000-12220007544700025464000-1336000241280000513190000000513190001400051333000134459000200.760.75000.760.75Other Expenses96751000Other Expenses3167380003672360003150890000011643000000418010000376670008569000880370002500100031120008101180005026520000390624000660200006932000404158000015195600010587660000018688840001344590001081266000121572500012157250008906800000012779000101847000244780000001263250001016320002114230002822000023964300055928000397203000120021000253100070790000526834000006531590001868884000Other Non-current Financial Assets8569000Other Non-current Assets3112000Other Current Assets151956000Other non-current financial liabilities12779000Other non-current liabilities0Other current financial liabilities55928000Other current liabilities12002100012929000-50393000-675700000-55503000-2326000-8270007754000010992000009814700009738000001661000602600020926000-132770000000000539000001653860002408330000003059000002102430000000000046000019190700000000000000000000000-2418000-19386500000000065280000-1674600051000000-1100000-12929000-28236000-118580000-11858000184600006602000Actuarial Gain on Defined Plan Liability19000Actuarial Loss on Defined Plan Liability791000Income tax on Actuarial Loss-198000Income tax on Actuarial Loss-5000607000Actuarial Gain on Defined Plan Liability19000Actuarial Loss on Defined Plan Liability0Income tax on Actuarial Loss0Income tax on Actuarial Loss-500014000000060700014000Focus Lighting And Fixtures Limited******Opti Innovation N Lighting Solutions Private Limited******Enterprise over which Directors, KMP and relatives exercise significant influenceLoan20000000Loan given approved upto Rs. 2 Crore094780009952000Loan0.11Repayable on demandUnsecuredFor Working CapitalFocus Lighting And Fixtures Limited******Opti Innovation N Lighting Solutions Private Limited******Enterprise over which Directors, KMP and relatives exercise significant influenceAny other transactionInterest Charged on LoansNIL52600000Focus Lighting And Fixtures Limited******Plus Light Tech FZE******Wholly Owned SubsidiaryAny other transactionExpenses PayableNIL030690003069000Focus Lighting And Fixtures Limited******Plus Light Tech FZE******Wholly Owned SubsidiarySale of goods or servicesAs per regulation 23(5) of SEBI (LODR), 2015, no omnibus approval is required for Wholly Owned Subsidary3545100000Focus Lighting And Fixtures Limited******Plus Light Tech FZE******Wholly Owned SubsidiaryAny other transactionReceviable (Advance Recevied)NIL049461000-39860000Focus Lighting And Fixtures Limited******Plus Light Tech FZE******Wholly Owned SubsidiaryPurchase of goods or servicesAs per regulation 23(5) of SEBI (LODR), 2015, no omnibus approval is required for Wholly Owned Subsidary756300000Focus Lighting And Fixtures Limited******Plus Light Tech FZE******Wholly Owned SubsidiaryAny other transactionPayablesNIL007563000Focus Lighting And Fixtures Limited******Focus Lighting And Fixtures PTE Limited******Wholly Owned SubsidiaryLoan50000000Loan given, approved upto Rs. 5 Crore01145300011835000Loan0.05Repayable on demandUnsecuredFor Working CapitalFocus Lighting And Fixtures Limited******Focus Lighting And Fixtures PTE Limited******Wholly Owned SubsidiaryAny other transactionInterest Charged on LoansNIL38100000Focus Lighting And Fixtures Limited******Focus Lighting And Fixtures PTE Limited******Wholly Owned SubsidiarySale of goods or servicesAs per regulation 23(5) of SEBI (LODR), 2015, no omnibus approval is required for Wholly Owned Subsidary352600000Focus Lighting And Fixtures Limited******Focus Lighting And Fixtures PTE Limited******Wholly Owned SubsidiaryAny other transactionReceviableNIL040480001668000Focus Lighting And Fixtures Limited******Shethvinod Lighting Private Limited******Enterprise over which Directors, KMP and relatives exercise significant influenceAny other transactionRent Paid1000000Approved upto Rs. 10 Lakhs44600000Focus Lighting And Fixtures Limited******Shethvinod Lighting Private Limited******Enterprise over which Directors, KMP and relatives exercise significant influenceAny other transactionExpenses Payable1000000Approved upto Rs. 10 Lakhs06800068000Focus Lighting And Fixtures Limited******Shethvinod Lighting Private Limited******Enterprise over which Directors, KMP and relatives exercise significant influenceLoan120000000Approved upto Rs. 12 Crore180000000Loan0.11Repayable on demandUnsecuredFor Working CapitalFocus Lighting And Fixtures Limited******Shethvinod Lighting Private Limited******Enterprise over which Directors, KMP and relatives exercise significant influenceAny other transactionInterest Charged on LoansNIL6800000Focus Lighting And Fixtures Limited******Shethvinod Lighting Private Limited******Enterprise over which Directors, KMP and relatives exercise significant influenceAny other transactionLoan Given RepaidNIL186800000Focus Lighting And Fixtures Limited******Mr. Amit Sheth******Key Managerial PersonnelRemuneration15000000As approved by the shareholders916600000Focus Lighting And Fixtures Limited******Mr. Amit Sheth******Key Managerial PersonnelAny other transactionExpenses ReceviableNIL0665000665000Focus Lighting And Fixtures Limited******Mrs. Deepali Sheth******Executive DirectorRemuneration7000000As approved by shareholders443300000Focus Lighting And Fixtures Limited******Ms. Khushi Sheth******Non-Executive DirectorAny other transactionSitting feesNIL6000000Focus Lighting And Fixtures Limited******Ms. Khushi Sheth******Non-Executive DirectorRemunerationAs approved by Nomination & Remuneration Committee, Audit Committee and Board of Directors46000000Focus Lighting And Fixtures Limited******Ms. Shruti Seth******Key Managerial PersonnelAny other transactionExpenses ReimbursmentNIL500000Focus Lighting And Fixtures Limited******Ms. Shruti Seth******Key Managerial PersonnelAny other transactionExpenses PayableNIL000The 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.Focus Lighting And Fixtures Limited******Xandos Lighting And Fixtures Private Limited******Wholly Owned SubsidiaryAny other transactionReceviableNIL030890005530000Focus Lighting And Fixtures Limited******Xandos Lighting And Fixtures Private Limited******Wholly Owned SubsidiaryAny other transactionReimbursement of expensesNIL244100000Focus Lighting And Fixtures Limited******Xandos Lighting And Fixtures Private Limited******Wholly Owned SubsidiaryLoan35000000Loan given approved upto Rs. 3.50 Crore01512300015879000Loan0.11Repayable on DemandUnsecuredFor Working capitalFocus Lighting And Fixtures Limited******Xandos Lighting And Fixtures Private Limited******Wholly Owned SubsidiaryAny other transactionInterest Charged on LoansNIL83900000Focus Lighting And Fixtures Limited******Mr. Jigar Ghelani******Relative of DirectorRemuneration14400000As approved by shareholders644600000Focus Lighting And Fixtures Limited******Mr. Jigar Ghelani******Relative of DirectorLoan10000000Loan approved upto Rs. 1 crore232600015190002326000Loan0Repayable on demandUnsecuredPersonal useFocus Lighting And Fixtures Limited******Mr. Jigar Ghelani******Relative of DirectorAny other transactionLoan Given RepaidNIL151900000Focus Lighting And Fixtures Limited******Mr. Jigar Ghelani******Relative of DirectorAny other transactionReimbursement of ExpensesNIL53900000Focus Lighting And Fixtures Limited******Mr. Jigar Ghelani******Relative of DirectorAny other transactionExpenses PayableNIL010600043000Loan0.11Repayable on demandUnsecuredFor working capital79863000AuditedtrueM/s. Patwa And Shahtrue2027-11-30