Focus Lighting and Fixtures (NSE:FOCUS) EBIT: ₹87 Mil (TTM As of Sep. 2025)


NSE:FOCUS Focus Lighting and Fixtures Ltd NSE:FOCUS
94 GF Score
Price ₹88.70
GF Value ₹114.55
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Focus Lighting and Fixtures EBIT?

Focus Lighting and Fixtures NSE:FOCUS -1.09% 94 EBIT is ₹87 Mil as of Sep. 2025. GuruFocus rates NSE:FOCUS with a GF Score™ of 94/100 and a GF Value™ of ₹114.55 (Modestly Undervalued). The stock has 6 warning signs investors should review.

Focus Lighting and Fixtures's earnings before interest and taxes (EBIT) for the six months ended in Sep. 2025 was ₹53 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Sep. 2025 was ₹87 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Focus Lighting and Fixtures's annualized ROC % for the quarter that ended in Sep. 2025 was 3.93%. Focus Lighting and Fixtures's annualized ROC (Joel Greenblatt) % for the quarter that ended in Sep. 2025 was 7.54%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Focus Lighting and Fixtures's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Sep. 2025 was 1.47%.


Focus Lighting and Fixtures  (NSE:FOCUS) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Focus Lighting and Fixtures's annualized ROC % for the quarter that ended in Sep. 2025 is calculated as:

ROC % (Q: Sep. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Mar. 2025 ) + Invested Capital (Q: Sep. 2025 ))/ count )
=80.786 * ( 1 - 21.64% )/( (1670.181 + 1554.443)/ 2 )
=63.3039096/1612.312
=3.93 %

where

Invested Capital(Q: Mar. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=2016.138 - 289.138 - ( 56.819 - max(0, 463.809 - 1342.012+56.819))
=1670.181

Invested Capital(Q: Sep. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=2103.703 - 357.08 - ( 192.18 - max(0, 519.153 - 1392.244+192.18))
=1554.443

Note: The Operating Income data used here is two times the semi-annual (Sep. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

Focus Lighting and Fixtures's annualized ROC (Joel Greenblatt) % for the quarter that ended in Sep. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Sep. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Mar. 2025  Q: Sep. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=105.674/( ( (602.83 + max(868.821, 0)) + (633.789 + max(699.146, 0)) )/ 2 )
=105.674/( ( 1471.651 + 1332.935 )/ 2 )
=105.674/1402.293
=7.54 %

where Working Capital is:

Working Capital(Q: Mar. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(694.568 + 475.919 + 96.11) - (289.138 + 0 + 108.638)
=868.821

Working Capital(Q: Sep. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(532.971 + 513.979 + 140.047) - (357.08 + 0 + 130.771)
=699.146

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Sep. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Focus Lighting and Fixtures's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Sep. 2025 )
=86.863/5890.052
=1.47 %

* 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 EBIT Related Terms


Focus Lighting and Fixtures EBIT Historical Data

* Premium members only.

The historical data trend for Focus Lighting and Fixtures's EBIT 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 EBIT Chart

Focus Lighting and Fixtures Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only -15.27 66.26 299.89 458.92 208.80

Focus Lighting and Fixtures Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25
EBIT 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 231.29 227.63 174.77 34.03 52.84

NSE:FOCUS vs SN, SGI, MHK: EBIT Comparison

For the Furnishings, Fixtures & Appliances subindustry, Focus Lighting and Fixtures's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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 EV-to-EBIT vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Focus Lighting and Fixtures's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Focus Lighting and Fixtures's EV-to-EBIT falls into.


NSE:FOCUS
94GF Score
Focus Lighting and Fixtures Ltd NSE:FOCUS
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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Focus Lighting and Fixtures EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Sep. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was ₹87 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 EBIT →
What does a EBIT of ₹87 Mil mean?
Focus Lighting and Fixtures (NSE:FOCUS) has a EBIT of ₹87 Mil as of Sep. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Focus Lighting and Fixtures.
Is Focus Lighting and Fixtures' EBIT too high?
Focus Lighting and Fixtures' current EBIT is ₹87 Mil. Overall, Focus Lighting and Fixtures has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Focus Lighting and Fixtures' EBIT compare to SN and SGI?
Focus Lighting and Fixtures' EBIT of ₹87 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 EBIT for a Furnishings, Fixtures & Appliances company?
A good EBIT depends on the Furnishings, Fixtures & Appliances industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Focus Lighting and Fixtures. Focus Lighting and Fixtures's current EBIT is ₹87 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 Modestly Undervalued. The stock's GF Value™ is ₹114.55, compared to a current price of ₹88.70 — trading 22.6% below its estimated fair value. The current EBIT is ₹87 Mil. Focus Lighting and Fixtures' overall GF Score™ is 94/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT calculated?
EBIT is calculated from a company's financial statements. For Focus Lighting and Fixtures (NSE:FOCUS), the current EBIT is ₹87 Mil as of Sep. 2025. 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 ₹88.70 is trading 22.6% below its estimated GF Value™ of ₹114.55. GuruFocus considers Focus Lighting and Fixtures to be Modestly Undervalued.

Key valuation signals for NSE:FOCUS:

  • EBIT: ₹87 Mil
  • GF Value™: ₹114.55 vs. price of ₹88.70 (22.6% below fair value)
  • GF Score™: 94/100 with 6 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.
94GF Score

Get the complete analysis for NSE:FOCUS

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

₹88.70
Price
₹114.55
GF Value