Beacon Lighting is understood to be considering an IPO to the extent that Morgans have been appointed to advise in investigations. The end of 2013 saw a flood of IPO's come to market, many of which were met with skepticism from investors. There was wide belief that private equity firms and business owners were looking for an opportunistic exit from what were perceived to be average businesses. Beacon on the other hand ticks a number of boxes. 1) The Business is established and profitable, in fact, it would likely reward investors with a dividend from the start. 2) Management are holding onto their substantial equity position which would likely be placed in escrow for a number of years. 3) East Coast housing recovery - fans, lighting.... Whilst a final decision on IPO is yet to be made, Beacon has the ingredients to light up investor interest.