Focus Lighting and Fixtures (NSE:FOCUS) Earnings per Share (Diluted): ₹0.64 (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSE:FOCUS Focus Lighting and Fixtures Ltd NSE:FOCUS
79 GF Score
Price ₹61.84
GF Value ₹109.03
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Focus Lighting and Fixtures Earnings per Share (Diluted)?

Focus Lighting and Fixtures NSE:FOCUS -0.21% 79 Earnings per Share (Diluted) is ₹0.64 as of Mar. 2026. GuruFocus rates NSE:FOCUS with a GF Score™ of 79/100 and a GF Value™ of ₹109.03 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 310 Furnishings, Fixtures & Appliances companies, Focus Lighting and Fixtures ranks worse than 95.16% on this metric.

Focus Lighting and Fixtures's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was ₹0.39. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹0.64.

Focus Lighting and Fixtures's EPS (Basic) for the three months ended in Mar. 2026 was ₹0.40. Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹0.66.

Focus Lighting and Fixtures's EPS without NRI for the three months ended in Mar. 2026 was ₹0.39. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was ₹0.64.

During the past 12 months, Focus Lighting and Fixtures's average EPS without NRIGrowth Rate was -63.20% per year. During the past 3 years, the average EPS without NRIGrowth Rate was -63.50% per year.

During the past 13 years, Focus Lighting and Fixtures's highest 3-Year average EPS without NRI Growth Rate was 248.30% per year. The lowest was -63.50% per year. And the median was 65.00% per year.


Focus Lighting and Fixtures  (NSE:FOCUS) Earnings per Share (Diluted) Explanation

Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


Focus Lighting and Fixtures Earnings per Share (Diluted) Related Terms


Focus Lighting and Fixtures Earnings per Share (Diluted) Historical Data

* Premium members only.

The historical data trend for Focus Lighting and Fixtures's Earnings per Share (Diluted) 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 Earnings per Share (Diluted) Chart

Focus Lighting and Fixtures Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Earnings per Share (Diluted)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.79 16.77 5.90 2.22 0.76

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
Earnings per Share (Diluted) 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 1.62 0.73 0.16 0.25 0.39

NSE:FOCUS vs SN, SGI, MHK: Earnings per Share (Diluted) Comparison

For the Furnishings, Fixtures & Appliances subindustry, Focus Lighting and Fixtures's PE Ratio, along with its competitors' market caps and PE Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Focus Lighting and Fixtures PE Ratio vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Focus Lighting and Fixtures's PE Ratio distribution charts can be found below:

* The bar in red indicates where Focus Lighting and Fixtures's PE Ratio falls into.


NSE:FOCUS
79GF Score
Focus Lighting and Fixtures Ltd NSE:FOCUS
Earnings per Share (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Focus Lighting and Fixtures Earnings per Share (Diluted) Calculation

Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.

Focus Lighting and Fixtures's Earnings Per Share (Diluted) for the fiscal year that ended in Mar. 2026 is calculated as

Diluted Earnings Per Share (A: Mar. 2026 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(50.707-0)/66.720
=0.76

Focus Lighting and Fixtures's Earnings Per Share (Diluted) for the quarter that ended in Mar. 2026 is calculated as

Diluted Earnings Per Share (Q: Mar. 2026 )=(Net Income - Preferred Dividends / Shares Outstanding (Diluted Average)
=(26.043-0)/66.777
=0.39

Earnings per Share (Diluted) 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 ₹0.64

* 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.

Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.

What does a Earnings per Share (Diluted) of ₹0.64 mean?
Focus Lighting and Fixtures (NSE:FOCUS) has a Earnings per Share (Diluted) of ₹0.64 as of Mar. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Focus Lighting and Fixtures and its competitors. According to the industry distribution chart, Focus Lighting and Fixtures ranks #295 out of 310 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 95.2%.
Is Focus Lighting and Fixtures' Earnings per Share (Diluted) too high?
Focus Lighting and Fixtures' current Earnings per Share (Diluted) is ₹0.64. Based on the distribution chart, Focus Lighting and Fixtures ranks #295 out of 310 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Focus Lighting and Fixtures has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Focus Lighting and Fixtures' Earnings per Share (Diluted) compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Focus Lighting and Fixtures ranks #295 out of 310 companies for Earnings per Share (Diluted). This places Focus Lighting and Fixtures in the lower half of its industry. The industry median Earnings per Share (Diluted) is 1.35. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Furnishings, Fixtures & Appliances company?
The median Earnings per Share (Diluted) among Furnishings, Fixtures & Appliances companies is 1.35, based on 310 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Focus Lighting and Fixtures and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Earnings per Share (Diluted) is 1.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Focus Lighting and Fixtures's current Earnings per Share (Diluted) is ₹0.64. 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 ₹109.03, compared to a current price of ₹61.84 — trading 43.3% below its estimated fair value. The current Earnings per Share (Diluted) is ₹0.64. Focus Lighting and Fixtures' overall GF Score™ is 79/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For Focus Lighting and Fixtures (NSE:FOCUS), the current Earnings per Share (Diluted) is ₹0.64 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 ₹61.84 is trading 43.3% below its estimated GF Value™ of ₹109.03. GuruFocus considers Focus Lighting and Fixtures to be Significantly Undervalued.

Key valuation signals for NSE:FOCUS:

  • Earnings per Share (Diluted): ₹0.64
  • GF Value™: ₹109.03 vs. price of ₹61.84 (43.3% below fair value)
  • GF Score™: 79/100 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.
79GF Score

Get the complete analysis for NSE:FOCUS

Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹61.84
Price
₹109.03
GF Value