Outcome of Board Meeting

PLUS LIGHT TECH FOCUS' CTAlK LIGHTING 5 mu LTD L&g Lumens &Beyond Date: August 11, 2026 Listing Department, National Stock Exchange of India Limited Exchange Plaza, Plot no C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai – 400051 Scrip Symbol: FOCUS Series: EQ Sub: Outcome of Board Meeting held on Tuesday, August 11, 2026 – Submission of Un-Audited Financial results for the first quarter ended June 30, 2026 Dear Sir/Madam, Further to our letter dated August 06, 2026 and in accordance with the Regulation 30 and Regulation 33 read with Para A of Part A of Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby enclose the Un-Audited Financial Results (Consolidated and Standalone) which were approved by the Board of Directors of the Company at their meeting held today i.e. Tuesday, August 11, 2026 along with Limited Review Report (Consolidated and Standalone) issued by M/s. Patwa and Shah, Chartered Accountants and Statutory Auditors of the Company for the first quarter ended June 30, 2026. The Board Meeting commenced at 04:00 P.M. and concluded at 04:50 P.M. The above information shall also be made available on the Company's website at: www.focuslightingandfixtures.com. You are requested to kindly take a note of the same. Yours faithfully, For Focus Lighting And Fixtures Limited Mohini Sharma Company Secretary & Compliance Officer Encl.: as above Corporate Office Work Focus Lightng And Fixtures Limited Survey No396/24, Plot no 71/72, A1007-1010,Corporate Avenue New Ahmedabad Industnal estate, Sonanela Road,Goregaon East NH8A, Behind 2idus research centre, Mumbai 400063 India Moraiya,Dirt Sanand, Gujarat- 382213 India CIN L31500f1H2005PLC155278 T +91222686 5671-6 E infoOpItslightleCh.com W focuslightingandfoctureS.00in Patwa and Shah Chartered Accountants C/3, 704 Anushruti Tower, Behind Yanki Sizzler, Near Jain Temple, Thalthej, S.G. Highway, Ahmedabad-380054 Phone: +91 73839 93944, E-mail: patwaandshah@gmail.com Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended) To The Board of Directors of Focus Lighting and Fixtures Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Focus Lighting And Fixtures Limited (the "Holding Company") and its Wholly-owned Subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") for the quarter ended and year to date ended on June 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended ("the Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019 issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities: Holding Company: - Focus Lighting and Fixtures Limited Subsidiary Companies: - Plus Light Tech FZE, Wholly Owned Subsidiary - Focus Lighting & Fixtures PTE Ltd, Wholly Owned Subsidiary - Xandos Lighting and Fixtures Private Limited, Wholly Owned Subsidiary 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed theififo0Atation required to he disclosed in terms of the Listing Regulations, including the manner in whi'c'h it i` "..ta be disclosed or that it contains any material misstatement. C) d 4 i :l '4l li s',c.•),.., ,Nc-• ,,.,,ea1 .:c04.1 Patwa and Shah Chartered Accountants C/3, 704 Anushruti Tower, Behind Yanki Sizzler, Near Jain Temple, Thalthej, S.G. Highway, Ahmedabad-380054 Phone: +91 73839 93944, E-mail: patwaandshah@gmail.com 6. This Statement includes the interim financial information of subsidiaries for the quarter and year to date ended on June 30, 2026 which has not been reviewed by us, whose interim financial information reflect total revenue of Rs 978.74 Lakhs and total net profit of Rs 4.39 lakhs as considered in the Statement, based on their interim financial information which have not been reviewed by us. Our Conclusion on the Statement is not modified in respect of this matter. For Patwa and Shah Chartered Accountants ICAI Firm re stration number: 131057W Nardi Partner,„ b No.: 132342 UDIN: 26131,442 JUK5130 Mumbai, Dated August 11, 2026 FOCUS LIGHTING AND FIXTURES LIMITED CIN: L31500MH2005PLC155278 Registered Office: 1007-1010, Corporate Avenue, Wing A, Sonawala Road, Near Udyog Bhawan, Goregaon (East), Mumbai - 400063, Maharashtra, India. E-mail: info@pluslighttech.com; Website: www.focuslightingandfixtures.com STATEMENT OF UN-AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE FIRST QUARTER ENDED JUNE 30, 2026 (Rs.in Lakhs except EPS and Share Capital) Quarter ended Year Ended Particulars 30-06-26 31-03-26 30-06-25 31-03-26 Unaudited Audited Unaudited Audited 1 Income Revenue from Operations 4,886.49 5,990.88 4,144.73 18,777.97 Other Income 110.80 86.66 66.59 296.93 2 Total Income 4,997.28 6,077.54 4,211.32 19,074.90 3 Expenses Cost of Materials Consumed 2,114.75 2,381.42 1,697.31 7,539.30 Purchase of stock in trade 993.41 1,078.01 675.69 2,920.88 Changes in Inventories of Finished Goods, -526.63 4.35 -242.77 -88.95 Stock-in-Trade and Work-in-Progress Employee Benefits Expense 907.00 874.74 725.80 3,378.14 Finance costs 70.56 60.60 15.40 134.64 Depreciation and Amortisation Expenses 269.95 276.15 216.71 983.84 Other Expenses 778.64 1,040.23 859.89 3,437.04 4 Total Expenses 4,607.68 5,715.50 3,948.02 18,304.89 Profit / (loss) before exceptional items 5 389.60 362.04 263.30 770.01 and tax (1-2) 6 Exceptional item 12.22 7 Profit / (loss) befor tax(3-4) 389.60 362.04 263.30 757.80 8 Tax Expenses - Current [Showing first 8,000 characters — download PDF for full document]