Focus Lighting and Fixtures (NSE:FOCUS) Goodwill: ₹0 Mil (As of Sep. 2025)


NSE:FOCUS Focus Lighting and Fixtures Ltd NSE:FOCUS
94 GF Score
Price ₹86.69
GF Value ₹114.76
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Focus Lighting and Fixtures Goodwill?

Focus Lighting and Fixtures NSE:FOCUS -3.28% 94 Goodwill is ₹0 Mil as of Sep. 2025. GuruFocus rates NSE:FOCUS with a GF Score™ of 94/100 and a GF Value™ of ₹114.76 (Modestly Undervalued). The stock has 6 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Focus Lighting and Fixtures's goodwill for the quarter that ended in Sep. 2025 was ₹0 Mil.


Focus Lighting and Fixtures  (NSE:FOCUS) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

Focus Lighting and Fixtures's Goodwill-to-Asset Ratio for the fiscal year that ended in Mar. 2025 is calculated as

Goodwill-to-Asset (A: Mar. 2025 )=Goodwill/Total Assets
=0/2016.138
=0.00

Focus Lighting and Fixtures's Goodwill-to-Asset Ratio for the quarter that ended in Sep. 2025 is calculated as

Goodwill-to-Asset (Q: Sep. 2025 )=Goodwill/Total Assets
=0/2103.703
=0.00

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


Focus Lighting and Fixtures Goodwill Related Terms


Focus Lighting and Fixtures Goodwill Historical Data

* Premium members only.

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

Focus Lighting and Fixtures Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Goodwill
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

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

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of ₹0 Mil mean?
Focus Lighting and Fixtures (NSE:FOCUS) has a Goodwill of ₹0 Mil as of Sep. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Focus Lighting and Fixtures and its competitors.
Is Focus Lighting and Fixtures' Goodwill too high?
Focus Lighting and Fixtures' current Goodwill is ₹0 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' Goodwill compare to SN and SGI?
Focus Lighting and Fixtures' Goodwill 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 Goodwill for a Furnishings, Fixtures & Appliances company?
A good Goodwill depends on the Furnishings, Fixtures & Appliances industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Focus Lighting and Fixtures and its competitors. Focus Lighting and Fixtures's current Goodwill 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 Modestly Undervalued. The stock's GF Value™ is ₹114.76, compared to a current price of ₹86.69 — trading 24.5% below its estimated fair value. The current Goodwill is ₹0 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 Goodwill calculated?
Goodwill is calculated from a company's financial statements. For Focus Lighting and Fixtures (NSE:FOCUS), the current Goodwill is ₹0 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 ₹86.69 is trading 24.5% below its estimated GF Value™ of ₹114.76. GuruFocus considers Focus Lighting and Fixtures to be Modestly Undervalued.

Key valuation signals for NSE:FOCUS:

  • Goodwill: ₹0 Mil
  • GF Value™: ₹114.76 vs. price of ₹86.69 (24.5% 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

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

₹86.69
Price
₹114.76
GF Value