Epack Durable vs Elin Electronics vs Focus Lighting: Which Stock Should You Track

Epack Durable vs Elin Electronics vs Focus Lighting and Fixtures starts with the core numbers most investors compare within the consumer electricals segment: market capitalisation, valuation multiples, profitability, dividend yield and the latest quarterly results. Figures below are sourced as of October 2026 and will shift with daily price moves.

All three names sit in the consumer electricals bucket, which makes them a natural set to place side by side rather than a random trio of unrelated businesses. The sections below cover the company profiles, a valuation table, the latest quarter and a five-quarter trend for revenue and net profit.

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Epack Durable, Elin Electronics and Focus Lighting and Fixtures: Company Overview

Epack Durable is a listed Indian company in the consumer electricals space, tracked here on book value, return ratios and valuation alongside its peers in this comparison. It has a market capitalisation of about Rs 1,590 crore, a return on equity of 0.34% and a book value of Rs 99.75 per share. Its quarterly revenue moved from Rs 668.07 crore in June 2025 to Rs 887.72 crore in June 2026, a change of +32.9%.

Elin Electronics is a listed Indian company in the consumer electricals space, tracked here on book value, return ratios and valuation alongside its peers in this comparison. It has a market capitalisation of about Rs 376 crore, a return on equity of 4.06% and a book value of Rs 112.05 per share. Its quarterly revenue moved from Rs 298.47 crore in June 2025 to Rs 365.28 crore in June 2026, a change of +22.4%.

Focus Lighting and Fixtures is a listed Indian company in the consumer electricals space, tracked here on book value, return ratios and valuation alongside its peers in this comparison. It has a market capitalisation of about Rs 371 crore, a return on equity of 3.46% and a book value of Rs 21.70 per share. Its quarterly revenue moved from Rs 42.12 crore in June 2025 to Rs 49.97 crore in June 2026, a change of +18.6%.

Epack Durable vs Elin Electronics vs Focus Lighting and Fixtures: Valuation and Profitability Snapshot

Metric	Epack Durable	Elin Electronics	Focus Lighting and Fixtures
Market Cap (approx.)	Rs 1,590 crore	Rs 376 crore	Rs 371 crore
PE Ratio (TTM)	NA	NA	63.91
PB Ratio	1.66	0.67	2.53
Return on Equity (ROE)	0.34%	4.06%	3.46%
EPS (TTM, Rs)	-0.81	-1.65	0.86
Dividend Yield	0.00%	0.00%	0.00%
Debt to Equity	0.77	0.03	0.13
Book Value per Share (Rs)	99.75	112.05	21.70

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On valuation, Epack Durable trades at a PE of NA and a PB of 1.66, Elin Electronics at a PE of NA and a PB of 0.67, while Focus Lighting and Fixtures trades at a PE of 63.91 and a PB of 2.53. On return on equity, the three post 0.34%, 4.06% and 3.46% respectively, and on dividend yield they stand at 0.00%, 0.00% and 0.00%. Epack Durable has the highest market capitalisation of the three at Rs 1,590 crore, while Focus Lighting and Fixtures has the lowest at Rs 371 crore. Elin Electronics has the highest return on equity of the three at 4.06%, while Epack Durable has the lowest at 0.34%. Epack Durable has the highest debt to equity ratio of the three at 0.77, while Elin Electronics has the lowest at 0.03. Debt to equity is 0.77, 0.03 and 0.13 for the three respectively.

Epack Durable vs Elin Electronics vs Focus Lighting and Fixtures: Latest Quarterly Results

Company	Latest Quarter Revenue	Latest Quarter Net Profit	YoY Change (Revenue)	QoQ Change (Revenue)	YoY Change (Net Profit)
Epack Durable	Rs 887.72 crore	Rs 11.82 crore	+32.9%	+49.5%	-48.4%
Elin Electronics	Rs 365.28 crore	-Rs 21.41 crore	+22.4%	+12.3%	-328.0%
Focus Lighting and Fixtures	Rs 49.97 crore	Rs 2.87 crore	+18.6%	-17.8%	+32.9%

Quarterly figures above are the most recent reported quarter for each company (Q1 FY27, quarter ended June 2026), compared with the year-ago and preceding quarter. A percentage change in net profit is shown as NA where the comparison quarter was a loss or the latest quarter is a loss, since the percentage is not meaningful in that case.

Epack Durable vs Elin Electronics vs Focus Lighting and Fixtures: Five-Quarter Revenue and Net Profit Trend

The five-quarter view below shows how revenue and net profit moved from June 2025 to June 2026 for each company in Epack Durable vs Elin Electronics vs Focus Lighting and Fixtures, which helps separate a one-quarter move from a steadier pattern.

Quarterly revenue (Rs crore)

Quarter	Epack Durable	Elin Electronics	Focus Lighting and Fixtures
June 2025	Rs 668.07 crore	Rs 298.47 crore	Rs 42.12 crore
September 2025	Rs 219.42 crore	Rs 376.31 crore	Rs 49.35 crore
December 2025	Rs 430.52 crore	Rs 295.21 crore	Rs 38.51 crore
March 2026	Rs 593.90 crore	Rs 325.30 crore	Rs 60.78 crore
June 2026	Rs 887.72 crore	Rs 365.28 crore	Rs 49.97 crore

Quarterly net profit (Rs crore)

Quarter	Epack Durable	Elin Electronics	Focus Lighting and Fixtures
June 2025	Rs 22.89 crore	Rs 9.39 crore	Rs 2.16 crore
September 2025	-Rs 22.25 crore	Rs 10.30 crore	Rs 1.71 crore
December 2025	Rs 2.59 crore	Rs 3.66 crore	-Rs 1.40 crore
March 2026	Rs 0.02 crore	-Rs 0.76 crore	Rs 2.60 crore
June 2026	Rs 11.82 crore	-Rs 21.41 crore	Rs 2.87 crore

Epack Durable reported revenue of Rs 668.07 crore in June 2025 and Rs 887.72 crore in June 2026, a change of +32.9% across the period. Its highest quarterly revenue in this window was Rs 887.72 crore in June 2026. Net profit stood at Rs 11.82 crore in June 2026, which is a net profit margin of 1.33%. Epack Durable reported a net loss in September 2025.

Elin Electronics reported revenue of Rs 298.47 crore in June 2025 and Rs 365.28 crore in June 2026, a change of +22.4% across the period. Its highest quarterly revenue in this window was Rs 376.31 crore in September 2025. Net profit stood at -Rs 21.41 crore in June 2026, which is a net profit margin of -5.86% (a net loss for the quarter). Elin Electronics reported a net loss in March 2026 and June 2026.

Focus Lighting and Fixtures reported revenue of Rs 42.12 crore in June 2025 and Rs 49.97 crore in June 2026, a change of +18.6% across the period. Its highest quarterly revenue in this window was Rs 60.78 crore in March 2026. Net profit stood at Rs 2.87 crore in June 2026, which is a net profit margin of 5.74%. Focus Lighting and Fixtures reported a net loss in December 2025.

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What Should Investors Look at Beyond These Numbers?

Beyond the metrics above, investors comparing these three consumer electricals names should track quarter-on-quarter revenue and margin trends, management commentary on demand and cost drivers, and factors specific to the segment such as consumer demand, component costs, customer concentration and manufacturing capacity. A single-quarter snapshot can shift quickly, and smaller companies in particular can show wide swings from one quarter to the next.

It also helps to read the latest quarterly filings and investor presentations of Epack Durable, Elin Electronics and Focus Lighting and Fixtures directly, since the figures here come from standardised data and do not capture company-specific context such as one-time items, order timing or promoter actions.

Conclusion

Epack Durable vs Elin Electronics vs Focus Lighting and Fixtures highlights how differently three companies in the same consumer electricals segment can look across valuation, profitability and dividend metrics, even when operating in a similar space. This comparison does not declare a winner; investors should weigh these figures against their own research and risk appetite. Please read the disclaimer below before making any investment decision.

FAQs on Epack Durable vs Elin Electronics vs Focus Lighting and Fixtures

What is the market cap difference between Epack Durable, Elin Electronics and Focus Lighting and Fixtures?

Ans. As of October 2026, Epack Durable has a market cap of approximately Rs 1,590 crore, Elin Electronics is at approximately Rs 376 crore, and Focus Lighting and Fixtures is at approximately Rs 371 crore.

What are the PE and PB ratios of Epack Durable, Elin Electronics and Focus Lighting and Fixtures?

Ans. As of October 2026, the PE ratios stand at NA, NA and 63.91 respectively, and the price to book ratios stand at 1.66, 0.67 and 2.53 respectively.

Which of the three has the highest ROE?

Ans. Epack Durable, Elin Electronics and Focus Lighting and Fixtures post ROE of 0.34%, 4.06% and 3.46% respectively as of October 2026. Elin Electronics has the highest return on equity of the three at 4.06%, while Epack Durable has the lowest at 0.34%.

Which of these three stocks pays the highest dividend yield?

Ans. Epack Durable, Elin Electronics and Focus Lighting and Fixtures carry dividend yields of 0.00%, 0.00% and 0.00% respectively.

What is the debt to equity ratio for Epack Durable, Elin Electronics and Focus Lighting and Fixtures?

Ans. Epack Durable carries a debt to equity of 0.77, Elin Electronics of 0.03, and Focus Lighting and Fixtures of 0.13.

What were the latest quarterly revenue and net profit of Epack Durable, Elin Electronics and Focus Lighting and Fixtures?

Ans. For Q1 FY27 (quarter ended June 2026), Epack Durable reported revenue of Rs 887.72 crore and net profit of Rs 11.82 crore, Elin Electronics reported revenue of Rs 365.28 crore and net profit of -Rs 21.41 crore, and Focus Lighting and Fixtures reported revenue of Rs 49.97 crore and net profit of Rs 2.87 crore.

Does this comparison recommend one of Epack Durable, Elin Electronics and Focus Lighting and Fixtures?

Ans. This comparison does not declare one stock ahead of another; each company scores differently across valuation, profitability and dividend metrics, and the right fit depends on an individual investor's own criteria and research.