Focus Lighting and Fixtures Ltd
NSE:FOCUS
Income Statement
Earnings Waterfall
Focus Lighting and Fixtures Ltd
Income Statement
Focus Lighting and Fixtures Ltd
| Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | Mar-2024 | Jun-2024 | Sep-2024 | Dec-2024 | Mar-2025 | Jun-2025 | Sep-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||||||||
| Interest Expense |
0
|
0
|
7
|
0
|
0
|
0
|
8
|
0
|
0
|
0
|
9
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Revenue |
1 047
N/A
|
1 303
+24%
|
1 054
-19%
|
1 319
+25%
|
1 275
-3%
|
1 628
+28%
|
1 686
+4%
|
1 934
+15%
|
2 093
+8%
|
2 051
-2%
|
2 238
+9%
|
2 274
+2%
|
2 166
-5%
|
2 014
-7%
|
1 833
-9%
|
1 698
-7%
|
1 732
+2%
|
|
| Gross Profit | ||||||||||||||||||
| Cost of Revenue |
(729)
|
(894)
|
(698)
|
(849)
|
(751)
|
(936)
|
(925)
|
(1 046)
|
(1 143)
|
(1 126)
|
(1 233)
|
(1 276)
|
(1 199)
|
(1 109)
|
(1 015)
|
(914)
|
(959)
|
|
| Gross Profit |
318
N/A
|
409
+29%
|
356
-13%
|
471
+32%
|
524
+11%
|
692
+32%
|
760
+10%
|
888
+17%
|
950
+7%
|
925
-3%
|
1 005
+9%
|
998
-1%
|
967
-3%
|
906
-6%
|
818
-10%
|
784
-4%
|
774
-1%
|
|
| Operating Income | ||||||||||||||||||
| Operating Expenses |
(341)
|
(416)
|
(299)
|
(396)
|
(380)
|
(428)
|
(472)
|
(519)
|
(552)
|
(582)
|
(608)
|
(599)
|
(604)
|
(622)
|
(629)
|
(686)
|
(718)
|
|
| Selling, General & Administrative |
(154)
|
(188)
|
(136)
|
(185)
|
(176)
|
(196)
|
(211)
|
(216)
|
(218)
|
(231)
|
(249)
|
(250)
|
(260)
|
(262)
|
(298)
|
(275)
|
(291)
|
|
| Depreciation & Amortization |
(52)
|
(61)
|
(34)
|
(38)
|
(37)
|
(40)
|
(46)
|
(48)
|
(54)
|
(65)
|
(68)
|
(69)
|
(71)
|
(71)
|
(81)
|
(89)
|
(95)
|
|
| Other Operating Expenses |
(135)
|
(167)
|
(130)
|
(173)
|
(167)
|
(193)
|
(215)
|
(254)
|
(280)
|
(285)
|
(291)
|
(280)
|
(273)
|
(290)
|
(250)
|
(322)
|
(333)
|
|
| Operating Income |
(23)
N/A
|
(7)
+71%
|
56
N/A
|
75
+33%
|
144
+93%
|
264
+84%
|
289
+9%
|
369
+28%
|
398
+8%
|
343
-14%
|
397
+16%
|
399
+0%
|
362
-9%
|
284
-22%
|
189
-33%
|
98
-48%
|
55
-44%
|
|
| Pre-Tax Income | ||||||||||||||||||
| Interest Income Expense |
(14)
|
(16)
|
(7)
|
(9)
|
(9)
|
(10)
|
(8)
|
(11)
|
(10)
|
(11)
|
(9)
|
(11)
|
(10)
|
(10)
|
7
|
(9)
|
(10)
|
|
| Non-Reccuring Items |
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(3)
|
0
|
0
|
|
| Gain/Loss on Disposition of Assets |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(1)
|
0
|
0
|
|
| Total Other Income |
13
|
16
|
11
|
16
|
15
|
17
|
11
|
26
|
40
|
59
|
59
|
52
|
40
|
33
|
7
|
32
|
33
|
|
| Pre-Tax Income |
(25)
N/A
|
(7)
+73%
|
59
N/A
|
82
+38%
|
150
+83%
|
271
+81%
|
292
+8%
|
384
+31%
|
427
+11%
|
392
-8%
|
447
+14%
|
439
-2%
|
392
-11%
|
306
-22%
|
200
-35%
|
121
-39%
|
78
-36%
|
|
| Net Income | ||||||||||||||||||
| Tax Provision |
2
|
(3)
|
(14)
|
(8)
|
(28)
|
(60)
|
(65)
|
(94)
|
(89)
|
(60)
|
(60)
|
(52)
|
(51)
|
(63)
|
(48)
|
(38)
|
(27)
|
|
| Income from Continuing Operations |
(23)
|
(10)
|
46
|
74
|
122
|
211
|
227
|
291
|
338
|
332
|
387
|
388
|
341
|
244
|
152
|
82
|
51
|
|
| Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
5
|
6
|
6
|
6
|
5
|
4
|
3
|
4
|
0
|
0
|
(0)
|
|
| Net Income (Common) |
(23)
N/A
|
(10)
+58%
|
46
N/A
|
74
+62%
|
122
+65%
|
211
+74%
|
232
+10%
|
296
+28%
|
345
+16%
|
338
-2%
|
392
+16%
|
392
0%
|
344
-12%
|
247
-28%
|
152
-39%
|
83
-46%
|
50
-39%
|
|
| EPS (Diluted) |
-2.15
N/A
|
-0.94
+56%
|
0.81
N/A
|
7.27
+798%
|
11.37
+56%
|
4.6
-60%
|
3.55
-23%
|
4.56
+28%
|
5.22
+14%
|
5.1
-2%
|
5.94
+16%
|
5.85
-2%
|
5.1
-13%
|
23.92
+369%
|
2.22
-91%
|
1.26
-43%
|
0.76
-40%
|
|