Focus Lighting appoints VPK Mcmillanwoods PAC as statutory auditor

Focus Lighting And Fixtures Limited has informed the exchanges regarding the appointment of a statutory auditor for its material subsidiary. The Board of Directors and shareholders of Focus Lighting And Fixtures PTE Ltd approved the appointment of VPK Mcmillanwoods PAC during a meeting held on May 22, 2026.

The appointment is effective immediately from May 22, 2026. The firm will serve as the statutory auditor for the material subsidiary until the conclusion of its next Annual General Meeting.

VPK Mcmillanwoods PAC is a firm of Public Accountants and Chartered Accountants. The firm provides a range of professional services, specializing in advisory and compliance solutions across Accounting, Audit, Taxation, and Regulatory Services.

Details of Appointment

The following table outlines the key particulars regarding the new appointment:

Sr No	Particulars	Details
1.	Reason for change	Appointment of VPK MCMILLANWOODS PAC as Statutory Auditor of Focus Lighting And Fixtures PTE Ltd
2.	Date of appointment	May 22, 2026
3.	Term of appointment	Until the next Annual General Meeting of the Material Subsidiary Company
4.	Brief profile	VPK MCMILLANWOODS PAC provides integrated professional services specializing in Accounting, Audit, Taxation, and Regulatory Services

The disclosure was made to the National Stock Exchange of India Limited under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This information is also available on the company's official website.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
+4.02%	-3.37%	+5.41%	+10.75%	-14.01%	+1,731.86%

Focus Lighting & Fixtures Limited has disclosed the resignation of SPN Associates PAC as the statutory auditor of its material subsidiary, Focus Lighting & Fixtures PTE Ltd, with effect from May 06, 2026. The development was intimated to the National Stock Exchange of India Limited under Regulation 30 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and in accordance with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026.

Reason for Resignation

SPN Associates PAC, a firm of Chartered Accountants of Singapore (Company Registration Number: 2016-18513-M), cited time constraints as the sole reason for stepping down. Specifically, the firm stated it was unable to complete the statutory audit for the financial year ended 31 March 2026 within the timelines required for consolidation and merger of the subsidiary's audited financial statements with those of the Indian holding company, as prescribed under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The firm confirmed that no management-imposed limitations or concerns were raised prior to the resignation, and no alternative audit procedures under SA 705 (Revised) were necessitated.

Key Details of the Resignation

The following table summarises the key particulars of the resignation as disclosed under Regulation 30:

Parameter:	Details
Material Subsidiary:	Focus Lighting & Fixtures Pte. Ltd.
Auditor Name:	SPN Associates PAC
Auditor Address:	1 North Bridge Road, #07-09 High Street Centre, Singapore 179094
Date of Original Appointment:	28 July 2023
Appointment Basis:	Re-appointed basis
Date of Resignation:	May 06, 2026
Latest Audit Report Submitted:	For period ended 31 March 2025, submitted on 29 May 2025
Reason for Resignation:	Time constraints for FY 2025–26 audit within SEBI LODR consolidation timelines
Concerns Raised Prior to Resignation:	None

Regulatory Compliance and Disclosure

The intimation was signed by Mr. Amit Vinod Sheth, Managing Director of Focus Lighting & Fixtures Limited (DIN: 01468052), and submitted on May 06, 2026. The company has stated that the information shall also be made available on its website at www.focuslightingandfixtures.com . SPN Associates PAC, in its resignation letter, requested the company to provide a certified true copy of the Board Resolution or Shareholders' Resolution appointing a successor auditor, as applicable under the relevant laws of Singapore, to formally record the cessation of its responsibilities.

Auditor's Confirmation

In its resignation letter dated May 06, 2026, SPN Associates PAC confirmed that:

The information provided in the resignation letter and its attachments is correct and complete.
There is no other material reason for the resignation beyond those stated.
No concerns were raised with the Audit Committee or Board of Directors prior to the resignation.
The inability to complete the audit was not due to a management-imposed limitation, nor did it involve any lack of information that would have a significant impact on the financial statements.

The firm placed on record its appreciation for the cooperation extended by the management and staff of Focus Lighting & Fixtures PTE Ltd during its tenure as statutory auditor.