Focus Lightings Tech Co (SZSE:300708) Interest Coverage: 1,724.64 (As of Jun. 2026) — 12732% Above Median

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SZSE:300708 Focus Lightings Tech Co Ltd SZSE:300708
83 GF Score
Price ¥7.85
GF Value ¥6.90
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Focus Lightings Tech Co Interest Coverage?

Focus Lightings Tech Co SZSE:300708 +0.51% 83 Interest Coverage is 1,724.64 as of Jun. 2026, which is 12732% above its 10-year median of 13.44. GuruFocus rates SZSE:300708 with a GF Score™ of 83/100 and a GF Value™ of ¥6.90 (Modestly Overvalued). The stock has 9 warning signs investors should review. Among 661 Semiconductors companies, Focus Lightings Tech Co ranks better than 92.28% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Focus Lightings Tech Co's Operating Income for the three months ended in Jun. 2026 was ¥72 Mil. Focus Lightings Tech Co's Interest Expense for the three months ended in Jun. 2026 was ¥-0 Mil. Focus Lightings Tech Co's interest coverage for the quarter that ended in Jun. 2026 was 1,724.64. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for Focus Lightings Tech Co's Interest Coverage or its related term are showing as below:

SZSE:300708' s Interest Coverage Range Over the Past 10 Years
Min: 1.02   Med: 13.44   Max: 2274.5
Current: 1116.11


SZSE:300708's Interest Coverage is ranked better than
92.28% of 661 companies
in the Semiconductors industry
Industry Median: 24.27 vs SZSE:300708: 1116.11

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Focus Lightings Tech Co  (SZSE:300708) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Focus Lightings Tech Co Interest Coverage Related Terms


Focus Lightings Tech Co Interest Coverage Historical Data

* Premium members only.

The historical data trend for Focus Lightings Tech Co's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Focus Lightings Tech Co Interest Coverage Chart

Focus Lightings Tech Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.45 0.00 24.75 2,274.50 1,131.60

Focus Lightings Tech Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Interest Coverage 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 1,145.15 1,111.43 1,056.17 580.57 1,724.64

SZSE:300708 vs NVDA, AVGO, MU: Interest Coverage Comparison

For the Semiconductors subindustry, Focus Lightings Tech Co's Interest Coverage, along with its competitors' market caps and Interest Coverage 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 Lightings Tech Co Interest Coverage vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Focus Lightings Tech Co's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Focus Lightings Tech Co's Interest Coverage falls into.


SZSE:300708
83GF Score
Focus Lightings Tech Co Ltd SZSE:300708
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Focus Lightings Tech Co Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Focus Lightings Tech Co's Interest Coverage for the fiscal year that ended in Dec. 2025 is calculated as

Here, for the fiscal year that ended in Dec. 2025, Focus Lightings Tech Co's Interest Expense was ¥-0 Mil. Its Operating Income was ¥232 Mil. And its Long-Term Debt & Capital Lease Obligation was ¥3 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*231.977/-0.205
=1,131.60

Focus Lightings Tech Co's Interest Coverage for the quarter that ended in Jun. 2026 is calculated as

Here, for the three months ended in Jun. 2026, Focus Lightings Tech Co's Interest Expense was ¥-0 Mil. Its Operating Income was ¥72 Mil. And its Long-Term Debt & Capital Lease Obligation was ¥2 Mil.

Interest Coverage=-1* Operating Income (Q: Jun. 2026 )/Interest Expense (Q: Jun. 2026 )
=-1*72.435/-0.042
=1,724.64

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 1,724.64 mean?
Focus Lightings Tech Co (SZSE:300708) has a Interest Coverage of 1,724.64 as of Jun. 2026. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Focus Lightings Tech Co and its competitors. This is 12732% above median its historical median of 13.44. Over the past decade, Focus Lightings Tech Co's Interest Coverage has ranged from 1.02 to 2,274.50. According to the industry distribution chart, Focus Lightings Tech Co ranks #51 out of 661 companies in the Semiconductors industry, placing it in the top 7.7%.
Is Focus Lightings Tech Co's Interest Coverage too high?
Focus Lightings Tech Co's current Interest Coverage of 1,724.64 is 12732% above median its 10-year median of 13.44. Over the past 10 years, this metric has ranged from a low of 1.02 to a high of 2,274.50. The Semiconductors industry median Interest Coverage is 24.27. Focus Lightings Tech Co's value of 1,724.64 is 7006.1% above this industry median. Based on the distribution chart, Focus Lightings Tech Co ranks #51 out of 661 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Focus Lightings Tech Co has a GF Score™ of 83/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Focus Lightings Tech Co's Interest Coverage compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Focus Lightings Tech Co ranks #51 out of 661 companies for Interest Coverage. This places Focus Lightings Tech Co in the top 8% of its industry — outperforming the majority of peers. The industry median Interest Coverage is 24.27. Focus Lightings Tech Co's value of 1,724.64 is 7006.1% above this benchmark. Historically, Focus Lightings Tech Co's own Interest Coverage has ranged from 1.02 to 2,274.50 over the past decade. While the company's 10-year median is 13.44 vs. the industry median of 24.27, Focus Lightings Tech Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Semiconductors company?
The median Interest Coverage among Semiconductors companies is 24.27, based on 661 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Focus Lightings Tech Co's current Interest Coverage of 1,724.64 is 7006.1% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Focus Lightings Tech Co and its competitors. For the Semiconductors industry, the median Interest Coverage is 24.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Focus Lightings Tech Co's current Interest Coverage is 1,724.64, which is 12732% above median its own 10-year median of 13.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Focus Lightings Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Focus Lightings Tech Co (SZSE:300708) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥6.90, compared to a current price of ¥7.85 — trading 13.8% above its estimated fair value. The current Interest Coverage is 1,724.64, which is 12732% above median its 10-year median of 13.44 and 7006.1% above the Semiconductors industry median of 24.27. Focus Lightings Tech Co's overall GF Score™ is 83/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Focus Lightings Tech Co (SZSE:300708), the current Interest Coverage is 1,724.64 as of Jun. 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 Lightings Tech Co (SZSE:300708) Overvalued in 2026?

Based on GuruFocus' analysis, Focus Lightings Tech Co stock appears to be overvalued. The current stock price of ¥7.85 is trading 13.8% above its estimated GF Value™ of ¥6.90. GuruFocus considers Focus Lightings Tech Co to be Modestly Overvalued.

Key valuation signals for SZSE:300708:

  • Interest Coverage: 1,724.64 (12732% above median its 10-year median of 13.44)
  • GF Value™: ¥6.90 vs. price of ¥7.85 (13.8% above fair value)
  • GF Score™: 83/100 with 9 warning signs
  • Industry Position: 7006.1% above the Semiconductors median (#51 of 661)

No single metric tells the full story. See the SZSE:300708 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Focus Lightings Tech Co Business Description

Address No. 15 Yue Liang Wan Road, Room 01-05, 32nd Floor, Zhongxin Building, Suzhou Industrial Park, Jiangsu Province, Suzhou, CHN, 215123
Focus Lightings Tech Co Ltd engages in the research, development, production and sales of LED epitaxial wafers and chips, and provides contract energy management services centered around LED lighting applications.
83GF Score

Get the complete analysis for SZSE:300708

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

¥7.85
Price
¥6.90
GF Value