FOCUS2026-04-012026-06-30FOCUS2026-04-012026-06-30in-capmkt:OtherExpenses1MemberFOCUS2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1FOCUS2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2FOCUS2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss3FOCUS2026-04-012026-06-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000FOCUSNOTLISTEDINE593W01028FOCUS LIGHTING AND FIXTURES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-06INRLakhsQuarterlyFirst quarterSingle segmentThe Company is primarily engaged in direct and contract manufacturing and accordinly Company has only one reportable segment viz. manufacturing of products and therefore segment details are not provided.2026-08-1116:00:002026-08-1116:50:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated4886490001108000049972900021147500099341000-5266300090700000705600026995000778650004607690003896000003896000011475000-119600010279000028681000000028681000-6200028619000000013470900020.420.42000.420.420001. The Un-audited Consolidated Financial Results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on August 11, 2026. <br /> <br /> 2. The Un-audited Consolidated Financial Results are prepared in accordance with Indian Accounting Standard (INDAS) as prescribed under section 133 of Companies Act, 2013 read with relevant rules thereunder, other generally accepted accounting principles and Regulations 33 issued by Securities Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015). <br /> <br /> 3. Pursuant to resolutions passed by the Board of Directors dated 11.11.2019 and by the Shareholders dated 30.12.2019 through Postal Ballot, the Company has approved the ""Focus Lighting and Fixtures Limited- Employees Stock Option Plan 2019"" which consists of 5,00,000 options of face value of Rs. 10/- each (Post Sub-Division 25,00,000 Options of face value of Rs. 2/- each w.e.f 06.10.2023) in the form of Equity Shares to be exercisable by the eligible employees of the Company. As per the ESOP Plan, the shares will vest in the hands of employees in the tranches of 25%, 35% and 40% from the end of 12 months, 24 months, and 36 months, respectively from the date of grant. Accordingly, 2471875 equity shares stood vested as on June 30, 2026. <br /> Cumulatively, the Company has allotted 24,71,875 equity shares to FLFL Employees’ Welfare Trust up to the period ended March 31, 2026. The employees have subscribed to 23,81,180 equity shares, and the balance 90,695 equity shares are held by the FLFL Employees’ Welfare Trust. <br /> <br /> 4. The paid-up capital of 6,73,54,255 equity shares (6,74,44,950 equity shares less 90,695 equity shares) is net of 90,695 equity shares allotted to the FLFL Employees’ Welfare Trust pending exercise of options by the employees. <br /> <br /> 5. Statutory Auditor, M/s. Patwa and Shah has carried out Limited Review on this Statement and expressed unmodified opinion on the financial statements. <br /> <br /> 6. The company is primarily engaged in direct and contract manufacturing and accordingly company has only one reportable segment viz. manufacturing of products and therefore segment details are not provided. <br /> <br /> 7. As on June 30, 2026, Focus Lighting And Fixtures Limited has two foreign Wholly-Owned Subsidiaries named Focus Lighting & Fixtures PTE Ltd and Plus Light Tech F.Z.E. and one Indian Wholly-Owned Subsidiary, Xandos Lighting And Fixtures Private Limited. Thus the consolidated financial results include financials of all three Subsidiaries. <br /> <br /> 8. The figures of the previous year and/ or period(s) have been regrouped wherever necessary. <br /> <br /> Other Expenses77865000Foreign Exchange Gain991000Actuarial Loss on Defined Plan Liability-1406000Income tax on Actuarial Loss353000-620000-62000UnauditedtrueM/s. Patwa And Shah, Chartered Accountantstrue2027-11-30