Outcome of Board Meeting

PLUS LICHT TECH FOCUS' OTRIX. LEINE 5 ME LTD Lumens & Beyond Date: August 11, 2026 Listing Department, National Stock Exchange of India Limited Exchange Plaza, C-1 Block G Bandra Kurla Complex, Bandra (E), Mumbai- 400051. Scrip Symbol: FOCUS Series: EQ Ref: Intimation under Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Resignation of Statutory Auditors of the Company Dear Sir/Madam, Pursuant to Regulation 30 read with Schedule III of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations, 2015”) the Board of Directors of the Company at their meeting held today i.e. Tuesday, August 11, 2026, has noted and acknowledged the resignation of M/s. Patwa and Shah, (FRN: 131057W), Chartered Accountants, from the position as the Statutory Auditors of the Company vide their resignation letter dated August 11, 2026 for the reasons mentioned in their letter. The disclosure required under Regulation 30 read with Clause (7A) of Para A of Part A of Schedule III to the SEBI LODR Regulations, 2015 along with the resignation letter of the Statutory Auditors setting out the detailed reasons for resignation, is enclosed herewith as Annexure-I. In the said resignation letter, the Statutory Auditors has confirmed that there are no material reasons for the resignation other than those stated therein in their resignation letter. The details as required under Regulation 30 read with Schedule III of the SEBI LODR Regulations, 2015 read with SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is attached herewith as Annexure-II. The above information shall also be made available on the Company's website at: www.focuslightingandfixtures.com We request you to take the above on your records. Thanking You, Yours faithfully, For Focus Lighting And Fixtures Limited Mohini Sharma Company Secretary & Compliance Officer Corporate Office Work Focus Lighting And Fixtures Limited Survey No396/24, Plot no 71/72, A1007-1010,Corporate Avenue New Ahmedabad Industnal estate, Sonawala Road,Goregaon East NIH8A, Behind Zydus research centre, Mumbm 400063 India MOraiya,DM Sanand, Gujarat- 382213 India CIN L315001,4 H2005PLC 155278 T +91 22 2686 5671-6 E infoOpluslightleCh.com W focuslightingandforturesx0in Annexure-I CA , 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 Date: August 11, 2026 The Board of Directors, Focus Lighting And Fixtures Limited, Ai1007-1010. Wing A, Corporate Avenue Building, Sonawala Road, Near Udyog Bhavan, (ioregaon East. Mtimbai- 400063 Subject: Resignation as Statutory Auditor of Focus Lighting And Fixtures Limited Dear Sir/Madam. We refer to our appointment as Statutory Auditor of Focus Lighting And Fixtures Limited ("the Company") pursuant to shareholders resolution passed at the 20th Annual General Meeting of the Company held on September 22, 2025 to hold office for a term of 5 (five) consecutive years commencing from the conclusion of 20th Annual General Meeting till the conclusion of the 25th Annual General Meeting of the Company. We hereby tender our resignation as the Statutory Auditors of the Company, with effect from the close of the business hours on August 11, 2026 (post adoption of June 2026 financial results) due to our pre-occupation. Our resignation is necessitated by increased professional commitments requiring substantial allocation of our time and resources. owing to which we arc no longer in a position to devote the requisite time, attention and professional diligence necessary for the effective discharge of our duties and responsibilities as the Statutory Auditors of the Company. We hereby also confirm there are no material reasons for our resignation other than those mentioned in this resignation letter. We have completed limited review tor the first quarter ended June 30, 2026 and issued our Limited Review Report (Consolidated and Standalone) dated August 11, 2026. We place on record our sincere appreciation for the co-operation extended to us by the management of the Company during our tenure. It has been a privilege to have served as the Statutory Auditor of the Company. In accordance with the requirement of the Companies Act, 2013, we shall be forwarding a copy of the Form ADT- 3 to be filed with the Registrar of the Companies, in due course to the Company. Further, the details as required pursuant to the SERI Circular CIR/CFD/CMD1/114/2019, dated October, 18, 20 I 9. read with SEBI Master Circular H0/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026, is enclosed herewith as Annexure-A to this letter. We request the Company to kindly acknowledge the receipt of this resignation letter and make the necessary filings with the regulatory authorities at the earlier. Thanking you. Yours faithfully, For M/s. Patwa and Shah, Hardik Patwi.?.; Partner, '\"erc, Niembership 42 Date: August 11, 2026 Place: Ahmedabad End: as ahoy() Patwa and Shah Chartered Accountants C/3, 704 Anushruti Tower, Behind Yanki Sizzler, Near fain Temple, Thalthej, S.G. Highway, Ahmedabad-380054 Phone: +91 73839 93944, E-mail: patwaandshah@gmail.com Annexure-A Information of the Statutory Auditor upon Resignation Pursuant tv SEBI Afacter Circular HO 49 14 14t7)2025-CFD-POD2/1/3762. 2026 dated Jamulty 30. 2026 Sr. No. Particulars Details I. Name of the listed entity/—mater Focus Lighting And Fixtures Limited subsidiary 2. Details of the statutory auditor: a. Name: M/s. Patwa and Shah. Chartered Accountants b. Addres: C/3. 704 Anushruti Tower, Behind Yanki Sizzler, Near Jain Temple, Thaltej, S.G. Highway, Ahmedabad-380054 c. Phone number: 9727763274 d. Email: ca.hardikpatwar,tianiaii.com 3. Details of association with the listed entity/ material-mbsidiai-yf a. Date on which the statutory auditor was August 05, 2025 appointed b. Date on which the term of the statutory Till the conclusion of 25th AGM to be held for auditor was scheduled to expire the Financial Year 2029-2030. c. Prior to resignation, the latest audit Limited Review Report dated August 11, 2026 report/limited review report submitted by on the Company's financial results for the first the auditor and date of its submission quarter ended June 30, 2026 4. Detailed reasons for resignation We hereby tender our resignation as the Statutory Auditors of the Company due to pre- occupation. increased professional commitments requiring substantial allocation of • our time and resources, owing to which we are no longer in a position to devote the requisite time, attention and professional diligence necessary for the effective discharge of our duties and responsibilities as the Statutory Auditors of the Company. There are no material reasons for our resignation other than those mentioned in the resignation letter dated August 11, 2026. 5. In case of any concerns, efforts made by None the auditor prior to resignation (including approaching the Audit Committee/Board of Directors along with the date of communication made to the Audit Committee/Board of Directors) 6. In case the information requested by the auditor was not provided, then following shall be disclosed: a. Whether the inability to obtain sufficient Not Applicable appropriate audit evidence was due to a management-imposed limitation or circumstances beyond the control of the management. ,!----- ---'- b. Inether the lack of iiffbrm ationwwould Not :apppplliiccaabbllee • \ ,-I -.O- •- - -c-"- - 7 .„,. have significant impact on the financial statements/results. 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 Whether the auditor has per fbrmed Not Applicable alternative procedures to [Showing first 8,000 characters — download PDF for full document]