Focus Lighting and Fixtures (NSE:FOCUS) Tax Rate %: 24.85% (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
87 GF Score
Price ₹68.70
GF Value ₹101.56
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Focus Lighting and Fixtures Tax Rate %?

Focus Lighting and Fixtures NSE:FOCUS -2.47% 87 Tax Rate % is 24.85% as of Mar. 2026. GuruFocus rates NSE:FOCUS with a GF Score™ of 87/100 and a GF Value™ of ₹101.56 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Focus Lighting and Fixtures's Tax Expense for the six months ended in Mar. 2026 was ₹37 Mil. Focus Lighting and Fixtures's Pre-Tax Income for the six months ended in Mar. 2026 was ₹150 Mil. Therefore, Focus Lighting and Fixtures's Tax Rate % for the quarter that ended in Mar. 2026 was 24.85%.

Focus Lighting and Fixtures Tax Rate % Related Terms

Focus Lighting and Fixtures Tax Rate % Historical Data

* Premium members only.

The historical data trend for Focus Lighting and Fixtures's Tax Rate % 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 Tax Rate % Chart

Focus Lighting and Fixtures Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 23.36 22.35 13.37 33.09 24.06

Focus Lighting and Fixtures Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Tax Rate % 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 9.00 18.43 57.95 21.64 24.85
NSE:FOCUS
87GF Score
Focus Lighting and Fixtures Ltd NSE:FOCUS
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Focus Lighting and Fixtures Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Focus Lighting and Fixtures's Tax Rate % for the fiscal year that ended in Mar. 2026 is calculated as

Tax Rate %=Tax Expense (A: Mar. 2026 )/Pre-Tax Income (A: Mar. 2026 )
=48.024/199.641
=24.06 %

Focus Lighting and Fixtures's Tax Rate % for the quarter that ended in Mar. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Mar. 2026 )/Pre-Tax Income (Q: Mar. 2026 )
=37.341/150.272
=24.85 %

* 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 Tax Rate % →
What does a Tax Rate % of 24.85% mean?
Focus Lighting and Fixtures (NSE:FOCUS) has a Tax Rate % of 24.85% as of Mar. 2026.
Is Focus Lighting and Fixtures' Tax Rate % too high?
Focus Lighting and Fixtures' current Tax Rate % is 24.85%. 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' Tax Rate % compare to SN and SGI?
Focus Lighting and Fixtures' Tax Rate % of 24.85% 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 Tax Rate % for a Furnishings, Fixtures & Appliances company?
A good Tax Rate % depends on the Furnishings, Fixtures & Appliances industry context. However, Tax Rate % 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 Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Focus Lighting and Fixtures's current Tax Rate % is 24.85%. 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 ₹101.56, compared to a current price of ₹68.70 — trading 32.4% below its estimated fair value. The current Tax Rate % is 24.85%. Focus Lighting and Fixtures' overall GF Score™ is 87/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Focus Lighting and Fixtures (NSE:FOCUS), the current Tax Rate % is 24.85% 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 ₹68.70 is trading 32.4% below its estimated GF Value™ of ₹101.56. GuruFocus considers Focus Lighting and Fixtures to be Significantly Undervalued.

Key valuation signals for NSE:FOCUS:

  • Tax Rate %: 24.85%
  • GF Value™: ₹101.56 vs. price of ₹68.70 (32.4% below fair value)
  • GF Score™: 87/100 with 4 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

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

₹68.70
Price
₹101.56
GF Value