Focus Suites Solutions & Services (Delisted) financials and balance sheet
BSE: 540945Commercial Services & Supplies
Last traded ₹1.44 on 26 Apr 2021
Delisted on 20 Jun 2023.
2 years at a glance
Consolidated: the company and its subsidiaries together. ₹ crore, years to March.Focus Suites Solutions & Services annual reports
Revenue, net profit and borrowings, ₹ crore
- Revenue
- Net profit
- Borrowings
Peak revenue ₹30 Cr, year to Mar 2019
Operating and net margin, per cent
- Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs.
- Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax.
Results for the year to Mar 2019
Consolidated: the company and its subsidiaries together. ₹ crore.
From revenue to net profit
- Revenue30
- Other income0.0
- Finance costs−0.3
- Profit before tax4.8
- Tax−1.3
- Net profit3.5
What the company owns
- Receivables₹24 Cr
- Plant, investments and other assets₹12 Cr
- Cash and bank₹0 Cr
What pays for it: net worth and liabilities
- Net worth₹30 Cr
- Other liabilities₹4 Cr
- Borrowings₹2 Cr
Profit and loss
Consolidated, ₹ crore, years to March.Focus Suites Solutions & Services half-yearly results
| ₹ crore | Mar 2018 | Mar 2019Filed 11 Jun |
|---|---|---|
| Revenue from operations | 27.0 | 30.0 |
| Operating expenses. What the business spent to run itself in the period, materials, staff and other costs, before depreciation, interest and tax. | 21.0 | – |
| Materials and goods boughtCost of materials and goods. Raw materials used and goods bought for resale in the period, adjusted for the change in stock held. | – | 22.1 |
| Operating profit before depreciationOperating profit before depreciation (EBITDA). Revenue less operating expenses: what the business earns from its operations before depreciation, interest and tax. | 5.9 | – |
| Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs. | 22.1% | – |
| Depreciation and amortisationDepreciation and amortisation. The part of the cost of plant, buildings and other long-lived assets charged against each year they are used. | 1.6 | – |
| Operating profit after depreciationOperating profit after depreciation (EBIT). Operating profit before depreciation, less depreciation and amortisation. | 4.4 | – |
| Other incomeOther income. Income from outside the main business, such as interest on deposits, dividends received and gains on investments. | 0.0 | 0.0 |
| Finance costsFinance costs. Interest and the other costs of borrowing in the period. | 0.3 | 0.3 |
| One-off itemsExceptional items. Gains or losses the company reports separately because they are not expected to recur, such as selling a business or writing down an asset. | 0.0 | – |
| Profit before tax | 4.1 | 4.8 |
| 1.1 | 1.3 | |
| Net profit | 3.0 | 3.5 |
| Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax. | 11.0% | 11.7% |
Materials, employee costs and other expenses are shown for the years they add up to operating expenses; for the year to Mar 2018 they do not, so they are left blank. Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the year to Mar 2019: the statement does not state its depreciation, which operating profit is worked out from, so operating profit is not given.
Balance sheet
Consolidated, ₹ crore, at 31 March.
| ₹ crore | Mar 2019Filed 11 Jun |
|---|---|
| Net worth. What the company owns less everything it owes: the money shareholders have in the business, paid in and kept from profits. | 30.3 |
| Share capitalShare capital. The face value of all the shares the company has issued. | 13.4 |
| ReservesReserves. The rest of the shareholders' net worth: profits kept in the business over the years, and money paid for shares above their face value. | 17.0 |
| BorrowingsBorrowings. Loans, bonds and other money the company has borrowed and must repay with interest. | 1.8 |
| Liabilities due within a year. Everything the company must pay within twelve months: borrowings falling due, suppliers, and other dues and provisions. | 6.0 |
| Liabilities due after a yearLiabilities due after a year. Everything the company owes that falls due more than twelve months on, borrowings among it. | 0.0 |
| Total assetsTotal assets. Everything the company owns or controls: plant, investments, stock, money owed by customers and cash. | 36.3 |
| Assets held for longer than a year. Everything the company owns that it does not expect to turn into cash within twelve months: plant, intangibles, long-term investments, loans given and the like. | 4.7 |
| Assets turning to cash within a year. Everything the company expects to turn into cash or use up within twelve months: stock, money owed by customers, cash and short-term investments. | 31.6 |
| Net debtNet debt. Borrowings less cash, other bank balances and current investments: what the company would still owe if it used its cash to repay. | 1.7 |
Borrowings are counted again inside the liabilities due within a year and after a year. No balance sheet is on record for the year to Mar 2018, so its lines and the ratios worked from it are blank there.
Ratios
Consolidated, years to March.
| Ratio | Mar 2018 | Mar 2019Filed 11 Jun |
|---|---|---|
| Revenue growthRevenue growth. This year's revenue less last year's, divided by last year's, times 100; blank where last year's is not above nought. | – | 11.1% |
| Net profit growthNet profit growth. This year's net profit less last year's, divided by last year's, times 100; blank where last year's is not above nought. | – | 18.6% |
| Earnings per share growthEarnings per share growth. This year's earnings per share less last year's, on the same share count, divided by last year's, times 100; blank where last year's is not above nought. | – | −25.1% |
| Return on equityReturn on equity. Profit belonging to shareholders as a percentage of their average net worth over the year. | – | 11.6%what Return on equity, Mar 2019, includes. This year's return on equity, asset turnover and assets per rupee of net worth are on its year-end balance sheet: none a year before is on record to average with. |
| Interest coverInterest cover. Operating profit after depreciation divided by finance costs: how many times over the profit pays the interest bill. | 14.4 | – |
| Debt to equityDebt to equity. Borrowings at the year end divided by net worth: rupees borrowed for each rupee shareholders have in the business. | – | 0.06 |
| Receivable daysReceivable days. Trade receivables divided by revenue, times 365: the average days customers take to pay. | – | 290 |
| Inventory daysInventory days. Inventories divided by the cost of materials and goods, times 365: the days of stock the company holds. | – | 0 |
| Working capital daysWorking capital days. Assets turning to cash within a year, less cash, bank deposits and current investments, minus liabilities due within a year, less borrowings, divided by the year's revenue, times 365. | – | 333 |
| Asset turnoverAsset turnover. Revenue divided by average total assets: rupees of sales for each rupee of assets. | – | 0.83 |
| Assets per rupee of net worthAssets per rupee of net worth. Average total assets divided by average net worth: how far borrowings and other liabilities stretch the shareholders' money. | – | 1.20 |
| Sales per rupee of plantSales per rupee of plant. Revenue divided by the net block: rupees of sales for each rupee of plant in use. | – | 6.52 |
No balance sheet is on record for the year to Mar 2018, so its lines and the ratios worked from it are blank there.
Growth and returns over 3, 5 and 10 years
Consolidated: the company and its subsidiaries together. Each window ends with the year to Mar 2019.
- Return on assets, latest yearReturn on assets, latest year. Profit to the company's own shareholders in the latest year ÷ the average of that year's opening and closing total assets × 100; empty for a bank, a lender or an insurer, whose own return on assets is shown with its accounts.
- 9.7%
| Measure | 3 years |
|---|---|
| Net margin, averageNet margin, average. 3 years: The plain average of the yearly net profit margin over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly net profit margin over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly net profit margin over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | 11.3% |
Accounting checks
Consolidated, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.
| Check | Mar 2018 | Mar 2019 |
|---|---|---|
| Effective tax rateEffective tax rate. Tax charged as a percentage of profit before tax.Published threshold 17.16 per cent | 27.62 | 27.45 |
A threshold marked as ours has no published figure; it is the line we read the check against.