FOCUS — Focus Lighting and Fixtures Income Statement

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Annual income statement for Focus Lighting and Fixtures, fiscal year end - March 31st, INR millions except per share, conversion factor applied.

	2022 March 31st	2023 March 31st	2024 March 31st	2025 March 31st	2026 March 31st
Period Length:	12 M	12 M	12 M	12 M	12 M
Source:	ARS	ARS	ARS	ARS	ARS
Standards:	IAS	IAS	IAS	IAS	IAS
Status:	Final	Final	Final	Final	Final
Revenue
Total Revenue	1,054	1,686	2,238	1,833	1,878
Cost of Revenue
Gross Profit	356	760	1,005	818	841
Selling / General / Administrative Expenses
Depreciation and Amortization
Unusual Expense / Income
Other Operating Expenses
Total Operating Expenses	998	1,397	1,841	1,647	1,818
Operating Profit	56.2	289	397	186	60
Total Net Non Operating Interest Income / Expense
Gain / Loss on Sale of Assets
Total Net Non Operating Interest Income / Expense
Other Net Non Operating Costs
Net Income Before Taxes	59.5	292	447	200	75.8
Provision for Income Taxes
Net Income After Taxes	45.6	227	387	152	50.7
Minority Interest
Net Income Before Extraordinary Items
Net Income	45.6	232	392	152	50.7
Adjustments to Net Income
Income Available to Common Shareholders Excluding Extraordinary Items
Income Available to Common Shareholders Including Extraordinary Items
Diluted Net Income	45.6	232	392	152	50.7
Diluted Weighted Average Shares
Basic EPS Including Extraordinary Items
Diluted EPS Including Extraordinary Items
Diluted EPS Excluding Extraordinary Items
Normalised Income Before Taxes
Normalised Income After Taxes
Normalised Income Available to Common Shareholders
Diluted Normalised EPS	0.808	3.55	5.94	2.26	0.777
Dividends per Share