Balance Sheet

FOCUS LIGHTING & FIXTURES LTD.

NSE : FOCUSBSE : ISIN CODE : INE593W01028Industry : Electric EquipmentHouse : Private
BSE0.000 (0 %)
PREV CLOSE ( ) NA
OPEN PRICE ( ) 0.00
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 0
TODAY'S LOW / HIGH ( )0.00 0.00
52 WK LOW / HIGH ( )0 0
NSE172.951.25 (+0.73 %)
PREV CLOSE( ) 171.70
OPEN PRICE ( ) 173.40
BID PRICE (QTY) 172.60 (66)
OFFER PRICE (QTY) 172.95 (622)
VOLUME 13191
TODAY'S LOW / HIGH( ) 170.35 174.00
52 WK LOW / HIGH ( )95 217.8
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021Mar2020Mar2019
EQUITY AND LIABILITIES
Share Capital130.50101.36101.36101.3633.79
    Equity - Authorised150.00120.00120.00120.0040.00
    Equity - Issued130.50101.36101.36101.3633.79
    Equity Paid Up130.50101.36101.36101.3633.79
    Equity Shares Forfeited0.000.000.000.000.00
    Adjustments to Equity0.000.000.000.000.00
    Preference Capital Paid Up0.000.000.000.000.00
    Face Value10.0010.0010.0010.0010.00
Share Warrants & Outstandings0.000.000.000.000.00
Total Reserves768.96251.09212.78232.93281.23
    Securities Premium291.170.000.000.0031.50
    Capital Reserves0.000.000.000.000.00
    Profit & Loss Account Balance477.79251.09212.78232.93249.73
    General Reserves0.000.000.000.000.00
    Other Reserves0.000.000.000.000.00
Reserve excluding Revaluation Reserve768.96251.09212.78232.93281.23
Revaluation reserve0.000.000.000.000.00
Shareholder's Funds899.46352.45314.14334.29315.01
Minority Interest0.000.000.000.000.00
Long-Term Borrowings0.000.000.000.000.00
Secured Loans0.003.600.000.000.00
    Non Convertible Debentures0.000.000.000.000.00
    Converible Debentures & Bonds0.000.000.000.000.00
    Packing Credit - Bank0.000.000.000.000.00
    Inter Corporate & Security Deposit0.000.000.000.000.00
    Term Loans - Banks0.006.000.000.000.00
    Term Loans - Institutions0.000.000.000.000.00
    Other Secured0.00-2.400.000.000.00
Unsecured Loans0.000.007.250.000.00
    Fixed Deposits - Public0.000.000.000.000.00
    Loans and advances from subsidiaries0.000.000.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.000.000.000.00
    Foreign Currency Convertible Notes0.000.000.000.000.00
    Long Term Loan in Foreign Currency0.000.000.000.000.00
    Loans - Banks0.000.007.250.000.00
    Loans - Govt.0.000.000.000.000.00
    Loans - Others0.000.000.000.000.00
    Other Unsecured Loan0.000.000.000.000.00
Deferred Tax Assets / Liabilities-22.77-13.98-9.51-4.02-0.97
    Deferred Tax Assets22.7713.989.514.021.34
    Deferred Tax Liability0.000.000.000.000.37
Other Long Term Liabilities51.2736.961.002.083.09
Long Term Trade Payables0.000.000.000.000.00
Long Term Provisions11.8110.330.000.000.00
Total Non-Current Liabilities40.3136.92-1.26-1.932.12
Current Liabilities
Trade Payables172.13260.80168.06170.26126.12
    Sundry Creditors172.13260.80168.06170.26126.12
    Acceptances0.000.000.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.000.000.00
Other Current Liabilities85.0596.2644.8153.2441.65
    Bank Overdraft / Short term credit0.000.000.000.000.00
    Advances received from customers25.4754.3116.1316.8614.02
    Interest Accrued But Not Due0.000.000.000.000.00
    Share Application Money0.000.000.000.000.00
    Current maturity of Debentures & Bonds0.000.000.000.000.00
    Current maturity - Others0.000.000.000.000.00
    Other Liabilities59.5741.9528.6836.3827.64
Short Term Borrowings29.5022.0338.9741.7827.92
    Secured ST Loans repayable on Demands29.5014.6536.6638.2327.92
    Working Capital Loans- Sec29.5011.2736.6638.2327.92
    Buyers Credits - Unsec0.000.000.000.000.00
    Commercial Borrowings- Unsec0.000.000.000.000.00
    Other Unsecured Loans-29.50-3.89-34.35-34.68-27.92
Short Term Provisions28.3113.460.006.750.00
    Proposed Equity Dividend0.000.000.000.000.00
    Provision for Corporate Dividend Tax0.000.000.000.000.00
    Provision for Tax23.915.370.006.750.00
    Provision for post retirement benefits0.000.000.000.000.00
    Preference Dividend0.000.000.000.000.00
    Other Provisions4.408.090.000.000.00
Total Current Liabilities314.98392.56251.84272.03195.69
Total Liabilities1254.75781.92564.72604.38512.82
ASSETS
Gross Block346.35278.79220.75216.02157.65
Less: Accumulated Depreciation139.89132.83110.2283.3323.00
Less: Impairment of Assets0.000.000.000.000.00
Net Block206.46145.96110.53132.69134.65
Lease Adjustment A/c0.000.000.000.000.00
Capital Work in Progress19.5711.045.061.057.06
Non Current Investments0.000.000.000.000.00
Long Term Investment0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Long Term Loans & Advances19.2513.706.083.462.41
Other Non Current Assets107.284.390.000.900.90
Total Non-Current Assets352.56175.09121.67138.11145.03
Current Assets Loans & Advances
Currents Investments0.000.000.000.000.00
    Quoted0.000.000.000.000.00
    Unquoted0.000.000.000.000.00
Inventories385.08236.34182.22156.79129.18
    Raw Materials217.30146.49103.7182.3369.48
    Work-in Progress0.000.000.000.000.00
    Finished Goods64.6235.5323.4023.903.15
    Packing Materials3.321.110.970.860.56
    Stores  and Spare0.000.000.000.000.00
    Other Inventory99.8453.2154.1349.7055.99
Sundry Debtors316.13247.12173.29254.32188.25
    Debtors more than Six months43.9146.5055.9934.8123.79
    Debtors Others296.53215.02125.01225.36167.57
Cash and Bank73.516.2915.137.017.48
    Cash in hand0.300.030.070.070.14
    Balances at Bank73.216.2615.066.947.33
    Other cash and bank balances0.000.000.000.000.00
Other Current Assets4.455.9940.9724.1316.10
    Interest accrued on Investments0.000.000.000.000.00
    Interest accrued on Debentures0.000.000.000.000.00
    Deposits with Government0.000.000.000.000.00
    Interest accrued and or due on loans0.000.000.000.000.00
    Prepaid Expenses4.455.992.712.071.63
    Other current_assets0.000.0038.2522.0614.47
Short Term Loans and Advances123.03111.1031.4424.0226.79
    Advances recoverable in cash or in kind90.7749.0819.9112.0613.34
    Advance income tax and TDS0.000.000.170.003.16
    Amounts due from directors0.000.000.000.000.00
    Due From Subsidiaries0.000.000.000.000.00
    Inter corporate deposits0.000.000.000.000.00
    Corporate Deposits0.000.000.000.000.00
    Other Loans & Advances32.2662.0211.3611.9610.29
Total Current Assets902.19606.83443.05466.28367.79
Net Current Assets (Including Current Investments)587.21214.27191.21194.25172.10
Miscellaneous Expenses not written off0.000.000.000.000.00
Total Assets1254.75781.92564.72604.38512.82
Contingent Liabilities8.248.242.066.931.06
Total Debt29.5025.6346.2341.7827.92
Book Value68.9234.7730.9932.9893.24
Adjusted Book Value13.786.956.206.606.22

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.