Focus Lighting and Fixtures (NSE:FOCUS) Change In Receivables: ₹0 Mil (TTM As of Mar. 2026)

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NSE:FOCUS Focus Lighting and Fixtures Ltd NSE:FOCUS
87 GF Score
Price ₹70.00
GF Value ₹101.64
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Focus Lighting and Fixtures Change In Receivables?

Focus Lighting and Fixtures NSE:FOCUS -0.03% 87 Change In Receivables is ₹0 Mil as of Mar. 2026. GuruFocus rates NSE:FOCUS with a GF Score™ of 87/100 and a GF Value™ of ₹101.64 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Focus Lighting and Fixtures's change in receivables for the quarter that ended in Mar. 2026 was ₹0 Mil. It means Focus Lighting and Fixtures's Accounts Receivable stayed the same from Sep. 2025 to Mar. 2026 .

Focus Lighting and Fixtures's change in receivables for the fiscal year that ended in Mar. 2026 was ₹121 Mil. It means Focus Lighting and Fixtures's Accounts Receivable declined by ₹121 Mil from Mar. 2025 to Mar. 2026 .

Focus Lighting and Fixtures's Accounts Receivable for the quarter that ended in Mar. 2026 was ₹577 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Focus Lighting and Fixtures's Days Sales Outstanding for the three months ended in Mar. 2026 was 87.83.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Focus Lighting and Fixtures's liquidation value for the three months ended in Mar. 2026 was ₹113 Mil.

Focus Lighting and Fixtures  (NSE:FOCUS) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Focus Lighting and Fixtures's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=576.648/599.088*91
=87.83

2. In Ben Graham's calculation of liquidation value, Focus Lighting and Fixtures's accounts receivable are only considered to be worth 75% of book value:

Focus Lighting and Fixtures's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=96.267-679.041+0.75 * 576.648+0.5 * 526.227
=113

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Focus Lighting and Fixtures Change In Receivables Related Terms

Focus Lighting and Fixtures Change In Receivables Historical Data

* Premium members only.

The historical data trend for Focus Lighting and Fixtures's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Focus Lighting and Fixtures Change In Receivables Chart

Focus Lighting and Fixtures Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -109.28 -83.84 21.92 150.63 120.99

Focus Lighting and Fixtures Quarterly Data
Mar16 Sep16 Mar17 Sep17 Mar18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
NSE:FOCUS
87GF Score
Focus Lighting and Fixtures Ltd NSE:FOCUS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Focus Lighting and Fixtures Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₹0 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of ₹0 Mil mean?
Focus Lighting and Fixtures (NSE:FOCUS) has a Change In Receivables of ₹0 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Focus Lighting and Fixtures and its competitors.
Is Focus Lighting and Fixtures' Change In Receivables too high?
Focus Lighting and Fixtures' current Change In Receivables is ₹0 Mil. Overall, Focus Lighting and Fixtures has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Focus Lighting and Fixtures' Change In Receivables compare to SN and SGI?
Focus Lighting and Fixtures' Change In Receivables of ₹0 Mil can be compared against companies in the Furnishings, Fixtures & Appliances industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Furnishings, Fixtures & Appliances company?
A good Change In Receivables depends on the Furnishings, Fixtures & Appliances industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Focus Lighting and Fixtures and its competitors. Focus Lighting and Fixtures's current Change In Receivables is ₹0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Focus Lighting and Fixtures stock overvalued right now?
Based on GuruFocus' analysis, Focus Lighting and Fixtures (NSE:FOCUS) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹101.64, compared to a current price of ₹70.00 — trading 31.1% below its estimated fair value. The current Change In Receivables is ₹0 Mil. Focus Lighting and Fixtures' overall GF Score™ is 87/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Focus Lighting and Fixtures (NSE:FOCUS), the current Change In Receivables is ₹0 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Focus Lighting and Fixtures (NSE:FOCUS) Overvalued in 2026?

Based on GuruFocus' analysis, Focus Lighting and Fixtures stock appears to be undervalued. The current stock price of ₹70.00 is trading 31.1% below its estimated GF Value™ of ₹101.64. GuruFocus considers Focus Lighting and Fixtures to be Significantly Undervalued.

Key valuation signals for NSE:FOCUS:

  • Change In Receivables: ₹0 Mil
  • GF Value™: ₹101.64 vs. price of ₹70.00 (31.1% below fair value)
  • GF Score™: 87/100 with 5 warning signs

No single metric tells the full story. See the NSE:FOCUS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Focus Lighting and Fixtures Business Description

Address Sonawala Road, Near Udyog Bhavan, 1007-1010, Corporate Avenue Wing A, IndusInd Bank Limited, Goregaon East, Mumbai, MH, IND, 400063
Focus Lighting and Fixtures Ltd provide lighting fixtures. The company has two reportable segments namely trading and manufacturing activities. It generates maximum revenue from the Trading segment. The company products include cabinet lights, lighting systems, pendants, recessed, semi-recessed, surface, track, and trimless.
87GF Score

Get the complete analysis for NSE:FOCUS

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹70.00
Price
₹101.64
GF Value