Summary of Key Information:

Reporting Period: First quarter ended June 30, 2026

Nature of Filing / Announcement: Submission of Un-Audited Financial Results (Standalone and Consolidated)

Audit Opinion:

Unmodified opinion - Limited review report issued by M/s. Patwa and Shah, Chartered Accountants

Key Financial Highlights (₹ in Lakhs):

Consolidated Results:

Revenue from Operations: ₹4,886.49 (Q1 FY26) vs ₹4,144.73 (Q1 FY25) - 17.9% YoY increase

Total Income: ₹4,997.28 (Q1 FY26) vs ₹4,211.32 (Q1 FY25)

Net Profit: ₹286.81 (Q1 FY26) vs ₹215.77 (Q1 FY25) - 32.9% YoY increase

EPS (Basic): ₹0.42 (Q1 FY26) vs ₹0.33 (Q1 FY25)

Profit before tax: ₹389.60 (Q1 FY26) vs ₹263.30 (Q1 FY25)

Standalone Results:

Revenue from Operations: ₹4,605.20 (Q1 FY26) vs ₹4,080.04 (Q1 FY25) - 12.9% YoY increase

Total Income: ₹4,712.27 (Q1 FY26) vs ₹4,103.49 (Q1 FY25)

Net Profit: ₹282.41 (Q1 FY26) vs ₹155.16 (Q1 FY25) - 82.0% YoY increase

EPS (Basic): ₹0.40 (Q1 FY26) vs ₹0.23 (Q1 FY25)

Profit before tax: ₹385.06 (Q1 FY26) vs ₹202.68 (Q1 FY25)

Expense Breakdown (Consolidated):

Cost of Materials Consumed: ₹2,114.75

Purchase of stock in trade: ₹993.41

Employee Benefits Expense: ₹907.00

Finance costs: ₹70.56

Depreciation and Amortisation: ₹269.95

Other Expenses: ₹778.64

Tax Expenses (Consolidated):

Current Tax: ₹114.75

Deferred Tax: ₹11.96

Total Tax Expenses: ₹102.80

Segment-wise Performance:

The company is primarily engaged in direct and contract manufacturing and accordingly has only one reportable segment viz. manufacturing of products. Therefore segment details are not provided.

Corporate Actions:

ESOP Plan: The company has "Focus Lighting and Fixtures Limited Employees Stock Option Plan 2019" consisting of 25,00,000 options of face value of ₹2/- each. As of June 30, 2026, 24,71,875 equity shares stood vested. Employees have subscribed to 23,81,180 equity shares, with 90,695 equity shares held by FLFL Employees' Welfare Trust pending exercise.

Other Significant Information:

Subsidiaries Included in Consolidation:

  • Plus Light Tech FZE, Wholly Owned Subsidiary
  • Focus Lighting & Fixtures PTE Ltd, Wholly Owned Subsidiary
  • Xandos Lighting and Fixtures Private Limited, Wholly Owned Subsidiary

Paid-up Equity Share Capital: ₹134,708,510

Number of Shares: 67,354,255

Paid-up Value per Equity Share: ₹2/-

The figures of the previous year and/or period(s) have been regrouped wherever necessary.