Name: Capital Market Publishers India Pvt. Ltd.
Telephone: 91-22-25229720

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BSE Code : 538416 | NSE Symbol : FOCUS | ISIN : INE593W01028 | Industry : Electric Equipment |

Profit and Loss

Particulars (₹ Cr)	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020
Revenue From Operations	155.59	162.16	101.55	51.94	90.19
Sale of Products	155.59	162.16	101.55	51.94	90.19
Sale of Services	0.00	0.00	0.00	0.00	0.00
Income from Investment and Financial Services	0.00	0.00	0.00	0.00	0.00
Income from Insurance Operations	0.00	0.00	0.00	0.00	0.00
Other Operating Revenue	0.00	0.00	0.00	0.00	0.00
Less: Excise Duty / GST	0.00	0.00	0.00	0.00	0.00
Revenue From Operations - Net	155.59	162.16	101.55	51.94	90.19
Other Income	4.16	0.71	0.95	0.52	0.43
Total Revenue	159.75	162.87	102.49	52.45	90.62
Changes in Inventories	0.15	-6.58	0.03	0.08	-1.37
Cost of Material Consumed	56.25	66.66	40.08	16.38	31.45
Internally Manufactured Intermediates Consumed	0.00	0.00	0.00	0.00	0.00
Purchases of Stock-in-Trade	32.92	32.62	29.81	18.62	29.66
Employee Benefits	20.66	17.12	11.50	7.43	9.04
Total Other Expenses	25.57	18.89	12.00	6.79	11.60
Manufacturing / Operating Expenses	8.92	8.19	1.80	0.92	2.54
Administrative and Selling Expenses	12.46	8.52	8.58	5.28	8.25
Other Expenses	4.20	2.18	1.63	0.59	0.82
Finance Costs	1.07	0.92	0.87	1.08	0.71
Depreciation and Amortization	5.84	4.26	3.31	4.04	3.48
Total Expenses	142.46	133.90	97.61	54.43	84.57
Profit Before Exceptional Items and Tax	17.29	28.96	4.88	-1.97	6.04
Exceptional Items Before Tax	0.00	0.00	0.00	0.00	0.25
Profit Before Extraordinary Items and Tax	17.29	28.96	4.88	-1.97	6.29
Extraordinary Items Before Tax	0.00	0.00	0.00	0.00	0.00
Other Adjustments Before Tax	0.00	0.00	0.00	0.00	0.00
Profit Before Tax	17.29	28.96	4.88	-1.97	6.29
Taxation	5.98	6.53	1.39	-0.34	2.05
Current Tax	4.48	7.28	1.65	0.00	2.01
MAT Credit Entitlement	0.00	0.00	0.00	0.00	0.00
Deferred Tax	0.81	-0.78	-0.28	-0.55	-0.30
Other Tax	0.00	0.00	0.00	0.00	0.00
Adjust for Previous Year	0.69	0.03	0.01	0.21	0.34
Profit After Tax	11.31	22.43	3.49	-1.64	4.25
Extraordinary Items After Tax	0.00	0.00	0.00	0.00	0.00
Discontinued Operations After Tax	0.00	0.00	0.00	0.00	0.00
Profit / (Loss) from Discontinuing Operations	0.00	0.00	0.00	0.00	0.00
Tax Expenses of Discontinuing Operations	0.00	0.00	0.00	0.00	0.00
Profit Attributable to Shareholders	11.31	22.43	3.49	-1.64	4.25
Adjustments to Net Income	0.00	0.00	0.00	0.00	0.00
Preference Dividend	0.00	0.00	0.00	0.00	0.00
Profit Attributable to Equity Shareholders	11.31	22.43	3.49	-1.64	4.25
Earning Per Share - Basic	1.74	17.48	2.95	-1.65	4.00
Earning Per Share - Diluted	1.71	16.21	2.87	-1.65	4.00

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Focus Lighting & Fixtures Ltd

Profit and Loss