Go Pro

Focus Universal (FCUV) Financials

Focus Universal logo
$5.76 +0.56 (+10.67%)
As of 12:47 PM Eastern
This is a fair market value price provided by Massive. Learn more.
Annual Income Statements for Focus Universal

Annual Income Statements for Focus Universal

This table shows Focus Universal's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2014 2016 2017 2019 2020 2021 2022 2023 2024 2025
Period end date 3/31/2015 12/31/2016 12/31/2017 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Net Income / (Loss) Attributable to Common Shareholders
-0.08 -0.47 -0.63 -3.18 -2.54 -3.22 -4.93 -4.72 -3.20 -5.24
Consolidated Net Income / (Loss)
-0.08 -0.47 -0.63 -3.18 -2.54 -3.22 -4.93 -4.72 -3.20 -4.79
Net Income / (Loss) Continuing Operations
-0.08 -0.47 -0.63 -3.18 -2.54 -3.22 -4.93 -4.71 -2.92 -4.79
Total Pre-Tax Income
-0.08 -0.47 -0.63 -3.18 -2.54 -3.22 -4.93 -4.71 -2.91 -4.79
Total Operating Income
-0.08 -0.47 -0.52 -3.33 -2.70 -3.02 -5.21 -4.95 -6.20 -4.89
Total Gross Profit
0.01 0.26 0.17 0.12 0.28 0.30 0.02 0.06 0.01 -0.04
Total Revenue
0.02 1.12 0.90 1.46 1.68 1.43 0.35 0.44 0.40 0.26
Operating Revenue
0.02 1.12 0.90 1.46 1.68 1.43 0.35 0.44 0.40 0.26
Total Cost of Revenue
0.01 0.87 0.73 1.34 1.40 1.14 0.33 0.38 0.39 0.29
Operating Cost of Revenue
0.01 0.87 0.73 1.34 1.40 1.14 0.33 0.38 0.39 0.29
Total Operating Expenses
0.09 0.72 0.69 3.45 2.99 3.31 5.23 5.01 6.21 4.86
Selling, General & Admin Expense
0.04 0.40 0.36 2.54 1.90 2.43 3.11 2.60 3.88 3.44
Research & Development Expense
- 0.20 0.21 0.26 0.26 0.22 1.06 1.32 1.38 0.92
Other Operating Expenses / (Income)
0.05 0.12 0.12 0.15 0.83 0.66 1.06 1.08 0.95 0.50
Total Other Income / (Expense), net
0.00 0.00 -0.11 0.15 0.17 -0.20 0.28 0.24 3.29 0.11
Interest Expense
- -0.00 0.11 -0.00 0.00 -0.33 -0.16 -0.00 0.05 -0.07
Interest & Investment Income
- - - - - 0.19 0.17 0.16 0.10 0.00
Other Income / (Expense), net
- 0.00 - 0.15 0.17 -0.72 -0.05 0.08 3.24 0.04
Net Income / (Loss) Discontinued Operations
- - - - - - - -0.01 -0.28 0.00
Preferred Stock Dividends Declared
- - - - - - - - 0.00 0.45
Basic Earnings per Share
($0.01) ($0.01) ($0.02) ($0.08) ($0.06) - - ($0.78) ($4.77) ($7.07)
Weighted Average Basic Shares Outstanding
6.47M 34.57M 34.57M 40.95M 40.96M 41.72M 43.23M 6.03M 671.51K 742.20K
Diluted Earnings per Share
($0.01) ($0.01) ($0.02) ($0.08) ($0.06) - - ($0.78) ($4.77) ($7.07)
Weighted Average Diluted Shares Outstanding
6.47M 34.57M 34.57M 40.95M 40.96M 41.72M 43.23M 6.03M 671.51K 742.20K
Weighted Average Basic & Diluted Shares Outstanding
6.47M 34.57M 34.57M 40.95M 40.96M 41.72M 43.23M - 7.11M 1.03M

Quarterly Income Statements for Focus Universal

This table shows Focus Universal's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026
Period end date 9/30/2023 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026
Net Income / (Loss) Attributable to Common Shareholders
-0.97 -1.62 -1.32 -1.37 1.44 -1.96 -1.25 -1.51 -1.17 -1.32 -1.47
Consolidated Net Income / (Loss)
-0.97 -1.62 -1.32 -1.37 1.44 -1.96 -1.25 -1.51 -1.17 -0.86 -1.25
Net Income / (Loss) Continuing Operations
-1.03 -1.55 -1.21 -1.22 1.47 -1.96 -1.25 -1.51 -1.17 -0.86 -1.25
Total Pre-Tax Income
-1.03 -1.55 -1.21 -1.22 1.47 -1.95 -1.25 -1.51 -1.17 -0.86 -1.25
Total Operating Income
-1.09 -1.55 -1.21 -1.23 -1.75 -2.01 -1.27 -1.54 -1.18 -0.90 -1.27
Total Gross Profit
0.03 -0.09 0.09 0.02 0.03 -0.13 0.03 -0.01 -0.00 -0.05 0.02
Total Revenue
0.07 -0.08 0.18 0.01 0.07 0.13 0.19 0.04 0.03 0.00 0.05
Operating Revenue
0.07 -0.08 0.18 0.01 0.07 0.13 0.19 0.04 0.03 0.00 0.05
Total Cost of Revenue
0.04 0.01 0.09 -0.00 0.04 0.26 0.16 0.05 0.03 0.05 0.03
Operating Cost of Revenue
0.04 0.01 0.09 -0.00 0.04 0.26 0.16 0.05 0.03 0.05 0.03
Total Operating Expenses
1.12 1.46 1.30 1.25 1.78 1.88 1.30 1.53 1.18 0.85 1.29
Selling, General & Admin Expense
0.55 0.80 0.90 0.90 0.89 1.18 0.80 0.94 0.77 0.93 0.90
Research & Development Expense
0.31 0.40 0.34 0.30 0.31 0.43 0.37 0.47 0.29 -0.21 0.26
Other Operating Expenses / (Income)
0.27 0.25 0.06 0.06 0.58 0.26 0.13 0.13 0.12 0.12 0.12
Total Other Income / (Expense), net
0.06 -0.00 0.00 0.01 3.22 0.06 0.02 0.04 0.01 0.03 0.03
Interest Expense
0.00 0.03 0.04 0.07 -0.01 -0.04 -0.02 -0.01 -0.01 -0.03 -0.04
Other Income / (Expense), net
0.02 -0.01 -0.00 0.04 3.19 0.02 0.00 0.02 0.01 0.00 -0.01
Preferred Stock Dividends Declared
- - - - - - 0.00 - - - 0.23
Basic Earnings per Share
($0.01) ($0.27) ($0.20) ($0.21) $0.22 ($2.92) ($1.68) ($0.20) ($0.16) ($1.78) ($1.48)
Weighted Average Basic Shares Outstanding
65.17M 6.03M 6.48M 6.48M 6.57M 671.51K 743.85K 7.53M 7.36M 742.20K 994.06K
Diluted Earnings per Share
($0.01) ($0.27) ($0.20) - - ($2.92) ($1.68) - - ($1.78) ($1.48)
Weighted Average Diluted Shares Outstanding
65.17M 6.03M 6.48M 6.48M 6.57M 671.51K 743.85K 7.53M 7.36M 742.20K 994.06K
Weighted Average Basic & Diluted Shares Outstanding
64.82M 0.00 64.77M 64.87M 72.92M 7.11M 7.12M 7.39M 7.39M 1.03M 2.07M

Annual Cash Flow Statements for Focus Universal

This table details how cash moves in and out of Focus Universal's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2014 2016 2017 2019 2020 2021 2022 2023 2024 2025
Period end date 3/31/2015 12/31/2016 12/31/2017 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Net Change in Cash & Equivalents
0.07 -0.49 0.05 -2.26 -1.61 8.10 -4.34 -3.92 3.16 4.35
Net Cash From Operating Activities
-0.11 -0.40 -0.45 -1.70 -1.96 -1.97 -2.96 -3.53 -4.66 -5.10
Net Cash From Continuing Operating Activities
-0.11 -0.40 -0.45 -1.70 -1.96 -1.97 -2.96 -3.48 -4.71 -5.10
Net Income / (Loss) Continuing Operations
-0.08 -0.47 -0.63 -3.18 -2.54 -3.22 -4.93 -4.72 -3.20 -4.79
Consolidated Net Income / (Loss)
-0.08 -0.47 -0.63 -3.18 -2.54 -3.22 -4.93 -4.72 -3.20 -4.79
Depreciation Expense
- 0.00 0.00 0.15 0.16 0.16 0.17 0.17 0.07 0.02
Non-Cash Adjustments To Reconcile Net Income
0.01 0.03 -0.01 1.11 0.60 1.19 1.76 1.29 -1.75 0.57
Changes in Operating Assets and Liabilities, net
-0.03 0.04 0.11 0.21 -0.18 -0.10 0.04 -0.22 0.17 -0.90
Net Cash From Discontinued Operating Activities
- - - - - - - -0.05 0.05 0.00
Net Cash From Investing Activities
0.00 -0.01 0.00 -0.57 -0.00 -0.02 -0.21 0.05 7.13 -0.19
Net Cash From Continuing Investing Activities
0.00 -0.01 0.00 -0.57 -0.00 -0.02 -0.21 0.05 7.13 -0.19
Purchase of Property, Plant & Equipment
- -0.01 0.00 -0.01 -0.00 -0.02 -0.04 -0.02 -0.02 -0.03
Acquisitions
- - - -0.55 - - - - 0.00 -0.16
Sale of Property, Plant & Equipment
- - - - - - - 0.00 7.15 0.00
Net Cash From Financing Activities
0.18 -0.08 0.50 0.00 0.35 10 -1.16 -0.43 0.71 9.65
Net Cash From Continuing Financing Activities
0.18 -0.08 0.50 0.00 0.35 10 -1.16 -0.43 0.71 9.65
Repayment of Debt
- -0.08 0.00 0.00 -0.05 -2.01 -0.16 0.00 -2.45 0.00
Repurchase of Preferred Equity
- - - - - - - - 0.00 3.00
Repurchase of Common Equity
- - - - - 0.00 -1.00 -1.43 -0.67 -0.49
Issuance of Debt
- 0.00 0.50 0.00 0.40 1.77 0.00 1.00 1.45 0.00
Issuance of Preferred Equity
- - - - - - - - 0.00 6.32
Issuance of Common Equity
0.03 - 0.00 - 0.00 10 - 0.00 2.38 0.82
Effect of Exchange Rate Changes
- - - - 0.00 -0.00 -0.01 -0.01 -0.02 -0.01
Cash Interest Paid
0.00 0.00 0.11 0.00 0.00 0.04 0.01 0.01 0.00 0.00
Cash Income Taxes Paid
0.00 0.00 - 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Quarterly Cash Flow Statements for Focus Universal

This table details how cash moves in and out of Focus Universal's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026
Period end date 9/30/2023 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026
Net Change in Cash & Equivalents
0.05 -0.98 -0.35 -0.07 5.33 -1.75 -1.39 -1.08 -0.70 7.52 -1.92
Net Cash From Operating Activities
-1.00 -0.93 -0.89 -0.83 -1.94 -1.00 -1.22 -1.43 -1.06 -1.39 -1.15
Net Cash From Continuing Operating Activities
-0.86 -1.01 -1.02 -0.89 -1.81 -0.99 -1.22 -1.43 -1.06 -1.39 -1.15
Net Income / (Loss) Continuing Operations
-0.97 -1.62 -1.32 -1.37 1.44 -1.96 -1.25 -1.51 -1.17 -0.86 -1.25
Consolidated Net Income / (Loss)
-0.97 -1.62 -1.32 -1.37 1.44 -1.96 -1.25 -1.51 -1.17 -0.86 -1.25
Depreciation Expense
0.04 0.04 0.04 0.03 0.01 0.00 0.01 0.01 0.01 0.01 0.01
Non-Cash Adjustments To Reconcile Net Income
0.23 0.75 0.16 0.25 -2.88 0.71 0.06 0.10 0.14 0.27 0.06
Changes in Operating Assets and Liabilities, net
-0.17 -0.15 0.10 0.19 -0.39 0.26 -0.03 -0.03 -0.04 -0.80 0.03
Net Cash From Investing Activities
0.01 -0.00 -0.01 -0.00 7.14 -0.01 -0.02 -0.00 -0.00 -0.16 -0.62
Net Cash From Continuing Investing Activities
0.01 -0.00 -0.01 -0.00 7.14 -0.01 -0.02 -0.00 -0.00 -0.16 -0.62
Purchase of Property, Plant & Equipment
-0.00 -0.00 -0.01 -0.00 -0.00 -0.01 -0.02 -0.00 -0.00 -0.00 -0.00
Acquisitions
- - - - - - 0.00 - - - -0.10
Other Investing Activities, net
- - - - - - 0.00 - - - -0.53
Net Cash From Financing Activities
1.04 -0.05 0.55 0.78 0.13 -0.74 -0.14 0.35 0.37 9.08 -0.15
Net Cash From Continuing Financing Activities
1.04 -0.05 0.55 0.78 0.13 -0.74 -0.14 0.35 0.37 9.08 -0.15
Repurchase of Common Equity
0.04 -0.05 0.00 - - -0.67 -0.14 -0.03 -0.08 -0.24 -0.15
Effect of Exchange Rate Changes
-0.00 -0.01 -0.00 -0.01 - - -0.01 -0.01 -0.00 0.00 0.00
Cash Interest Paid
0.00 - 0.03 0.02 0.05 -0.11 0.00 - - - 0.00
Cash Income Taxes Paid
- - 0.00 - - - 0.00 0.00 0.00 - 0.00

Annual Balance Sheets for Focus Universal

This table presents Focus Universal's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2014 2015 2016 2017 2019 2020 2021 2022 2023 2024 2025
Period end date 3/31/2015 12/31/2015 12/31/2016 12/31/2017 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Total Assets
0.11 1.03 0.49 0.49 7.23 5.59 14 9.32 5.33 4.08 8.89
Total Current Assets
0.09 1.01 0.45 0.48 2.44 1.01 9.21 4.81 1.03 3.85 8.65
Cash & Equivalents
0.08 0.83 0.34 0.39 2.19 0.58 8.68 4.34 0.43 3.59 7.93
Short-Term Investments
- - - - - - 0.00 0.11 0.04 0.02 0.02
Accounts Receivable
0.00 0.11 0.04 0.03 0.14 0.19 0.21 0.11 0.03 0.01 0.03
Inventories, net
0.00 0.05 0.07 0.05 0.06 0.04 0.02 0.10 0.28 0.13 0.10
Prepaid Expenses
0.01 0.01 0.01 0.01 0.05 0.09 0.30 0.14 0.09 0.10 0.49
Other Current Assets
- - - - 0.00 0.10 0.01 - - 0.00 0.07
Plant, Property, & Equipment, net
0.00 0.00 0.01 0.01 4.65 4.49 4.35 4.23 4.08 0.06 0.07
Total Noncurrent Assets
0.02 0.02 0.02 0.01 0.14 0.09 0.45 0.29 0.23 0.17 0.17
Intangible Assets
- - - - - - - - - 0.00 0.16
Other Noncurrent Operating Assets
0.02 0.02 0.02 0.01 0.14 0.09 0.45 0.29 0.23 0.17 0.01
Total Liabilities & Shareholders' Equity
0.11 1.03 0.49 0.49 7.23 5.59 14 9.32 5.33 4.08 8.89
Total Liabilities
0.14 0.50 0.43 0.56 0.54 0.79 0.90 1.57 1.79 0.89 0.37
Total Current Liabilities
0.14 0.50 0.43 0.48 0.43 0.53 0.57 1.39 1.66 0.88 0.37
Accounts Payable
0.04 0.34 0.37 0.45 0.19 0.22 0.29 0.27 0.44 0.70 0.36
Other Current Liabilities
0.10 0.02 0.00 - 0.06 0.06 0.15 1.12 1.12 0.17 0.01
Total Noncurrent Liabilities
0.00 0.00 0.00 0.08 0.11 0.26 0.33 0.18 0.13 0.01 0.00
Other Noncurrent Operating Liabilities
0.00 0.00 - - 0.11 0.06 0.30 0.18 0.13 0.01 0.00
Commitments & Contingencies
0.00 0.00 0.00 - 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Redeemable Noncontrolling Interest
- - - - - - - - - 0.00 5.95
Total Equity & Noncontrolling Interests
-0.03 0.53 0.05 -0.07 6.69 4.80 13 7.76 3.55 3.20 2.57
Total Preferred & Common Equity
-0.03 0.53 0.05 -0.07 6.69 4.80 13 7.76 3.55 3.20 2.57
Preferred Stock
- - - - - - - - - 0.00 0.00
Total Common Equity
-0.03 0.53 0.05 -0.07 6.69 4.80 13 7.76 3.55 3.20 2.57
Common Stock
0.08 0.75 1.41 1.91 14 14 24 28 27 30 34
Retained Earnings
-0.11 -0.22 -1.35 -1.98 -7.18 -9.72 -13 -18 -23 -26 -31
Treasury Stock
- - - - - - 0.00 -2.00 -0.43 -1.06 -0.49
Accumulated Other Comprehensive Income / (Loss)
- - - - - - -0.00 -0.01 -0.01 -0.03 -0.03
Other Equity Adjustments
- - - - 0.05 0.10 1.92 0.05 0.07 0.03 0.08

Quarterly Balance Sheets for Focus Universal

This table presents Focus Universal's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q3 2023 Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026
Period end date 9/30/2023 3/31/2024 6/30/2024 9/30/2024 3/31/2025 6/30/2025 9/30/2025 3/31/2026
Total Assets
6.40 4.97 4.86 6.23 2.67 1.67 0.88 7.80
Total Current Assets
2.04 0.72 0.65 5.97 2.50 1.54 0.77 6.78
Cash & Equivalents
1.41 0.08 0.01 5.34 2.20 1.11 0.41 6.01
Short-Term Investments
0.04 0.04 0.03 0.03 0.02 0.04 0.04 0.01
Accounts Receivable
0.18 0.08 0.02 0.00 0.01 0.09 0.01 0.01
Inventories, net
0.30 0.41 0.50 0.48 0.06 0.14 0.14 0.09
Prepaid Expenses
0.11 0.11 0.10 0.12 0.15 0.10 0.11 0.58
Other Current Assets
- - - - 0.07 0.06 0.06 0.08
Plant, Property, & Equipment, net
4.12 4.05 4.02 0.06 0.08 0.08 0.07 0.06
Total Noncurrent Assets
0.24 0.20 0.18 0.20 0.09 0.06 0.04 0.95
Intangible Assets
- - - - - - - 0.26
Other Noncurrent Operating Assets
0.24 0.20 0.18 0.20 0.09 0.06 0.04 0.70
Total Liabilities & Shareholders' Equity
6.40 4.97 4.86 6.23 2.67 1.67 0.88 7.80
Total Liabilities
1.54 2.60 3.70 0.78 0.77 0.83 0.71 0.57
Total Current Liabilities
1.41 2.55 3.66 0.76 0.77 0.83 0.71 0.51
Accounts Payable
0.29 0.75 1.06 0.55 0.71 0.79 0.69 0.45
Other Current Liabilities
1.12 1.55 2.38 0.13 0.06 0.04 0.02 0.05
Total Noncurrent Liabilities
0.14 0.06 0.03 0.02 0.00 0.00 0.00 0.06
Other Noncurrent Operating Liabilities
0.14 0.06 0.03 0.02 0.00 0.00 0.00 0.06
Commitments & Contingencies
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Redeemable Noncontrolling Interest
- - - - - - - 5.48
Total Equity & Noncontrolling Interests
4.85 2.36 1.16 5.45 1.90 0.85 0.17 1.75
Total Preferred & Common Equity
4.85 2.36 1.16 5.45 1.90 0.85 0.17 1.75
Preferred Stock
- - - - - - - 0.00
Total Common Equity
4.85 2.36 1.16 5.43 1.90 0.85 0.17 1.75
Common Stock
26 27 27 30 30 30 30 35
Retained Earnings
-21 -24 -25 -24 -27 -29 -30 -32
Treasury Stock
-0.39 -0.43 -0.39 -0.39 -1.20 -0.17 -0.25 -0.65
Accumulated Other Comprehensive Income / (Loss)
-0.01 -0.01 -0.02 -0.02 -0.03 -0.04 -0.03 -0.03

Annual Metrics And Ratios for Focus Universal

This table displays calculated financial ratios and metrics derived from Focus Universal's official financial filings.

Metric 2014 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 3/31/2015 12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
DEI Shares Outstanding
6,580,000.00 34,574,706.00 34,574,706.00 40,907,010.00 40,959,741.00 40,959,741.00 43,259,741.00 43,528,915.00 64,821,817.00 72,917,760.00 7,386,705.00
DEI Adjusted Shares Outstanding
987,000.00 5,186,206.00 5,186,206.00 6,136,051.00 6,143,961.00 6,143,961.00 6,488,961.00 6,529,337.00 6,482,182.00 7,291,776.00 7,386,705.00
DEI Earnings Per Adjusted Shares Outstanding
-0.09 -0.09 -0.12 - -0.52 -0.41 -0.50 -0.75 -0.73 -0.44 -0.71
Growth Metrics
- - - - - - - - - - -
Revenue Growth
26.73% 0.00% -19.96% -65.69% 0.00% 14.97% -14.56% -75.35% 24.58% -9.63% -35.95%
EBITDA Growth
-311.30% 0.00% 6.20% -178.95% -147.42% 21.32% -50.79% -42.22% 7.59% 38.67% -67.59%
EBIT Growth
-311.30% 0.00% -11.46% -204.25% -100.54% 20.25% -47.68% -40.50% 7.32% 39.27% -64.22%
NOPAT Growth
-311.30% 0.00% -11.46% -204.25% -110.29% 18.81% -11.56% -72.57% 4.88% -25.21% 21.08%
Net Income Growth
-311.30% 0.00% -34.00% -223.24% 0.00% 20.10% -26.95% -52.96% 4.24% 32.17% -49.61%
EPS Growth
0.00% 0.00% -100.00% -150.00% 0.00% 25.00% 0.00% 0.00% 0.00% 32.17% -49.61%
Operating Cash Flow Growth
-26,046.81% 0.00% -11.20% -216.76% 0.00% -15.16% -0.73% -50.19% -19.30% -31.97% -9.58%
Free Cash Flow Firm Growth
0.00% 0.00% 0.00% -2,203.35% 62.84% 13.45% -6.72% -12.19% -35.51% 71.95% -393.04%
Invested Capital Growth
-357.14% 0.00% -34.70% 1,295.41% -1.36% 1.55% -0.35% -28.10% -8.48% -113.83% 234.02%
Revenue Q/Q Growth
-16.65% 0.00% -51.65% 1,785.24% 0.00% 0.00% -34.61% -22.62% -25.90% 118.57% -34.18%
EBITDA Q/Q Growth
-32.44% -69,430.36% -1.28% 33.61% 0.00% -1,663.53% -21.10% -1.68% -6.97% -19.32% 18.69%
EBIT Q/Q Growth
-32.44% 0.00% -9.99% 28.56% 0.00% 0.00% -19.99% -1.67% -6.68% -16.87% 18.54%
NOPAT Q/Q Growth
-32.44% 0.00% -10.48% -13.02% 0.00% 0.00% -10.16% -4.54% -9.89% -8.01% 18.48%
Net Income Q/Q Growth
-32.44% 0.00% -31.48% -3.84% 0.00% 0.00% -5.63% -7.28% -13.55% -12.03% 18.64%
EPS Q/Q Growth
-133.33% 0.00% -100.00% 28.57% 0.00% 0.00% 0.00% 0.00% -13.55% -12.03% 18.64%
Operating Cash Flow Q/Q Growth
-64.94% -24.35% -30.71% -6.72% 0.00% 14.88% -14.08% -1.73% -12.87% -1.58% -8.41%
Free Cash Flow Firm Q/Q Growth
0.00% -100.00% -15.34% -4.22% -352.02% -1,402.21% -45.02% -60.58% 22.85% -14.99% -17.25%
Invested Capital Q/Q Growth
0.00% -41.85% -27.76% 0.79% -10.41% -6.24% 3.34% 36.07% -11.11% -353.94% 300.70%
Profitability Metrics
- - - - - - - - - - -
Gross Margin
46.90% 22.77% 19.13% 55.25% 8.10% 16.90% 20.72% 6.43% 13.54% 2.56% -13.82%
EBITDA Margin
-418.57% -41.52% -48.66% -395.62% -206.52% -141.35% -249.47% -1,439.23% -1,067.58% -724.50% -1,895.51%
Operating Margin
-418.57% -41.63% -57.96% -513.98% -228.05% -161.05% -210.30% -1,472.11% -1,124.02% -1,557.32% -1,918.75%
EBIT Margin
-418.57% -41.63% -57.96% -513.98% -217.48% -150.86% -260.78% -1,486.25% -1,105.72% -742.98% -1,904.85%
Profit (Net Income) Margin
-418.57% -41.66% -69.74% -657.08% -217.45% -151.11% -224.55% -1,393.29% -1,070.98% -803.78% -1,877.39%
Tax Burden Percent
100.00% 100.11% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.17% 109.98% 100.00%
Interest Burden Percent
100.00% 99.98% 120.33% 127.84% 99.98% 100.16% 86.11% 93.75% 96.70% 98.37% 98.56%
Effective Tax Rate
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)
0.00% 0.00% 0.00% -52.48% -50.92% -41.30% -45.80% -92.13% -109.40% -332.68% -4,809.31%
ROIC Less NNEP Spread (ROIC-NNEP)
0.00% 0.00% 0.00% -14.07% -25.32% 14.07% -20.32% -72.34% -58.99% -387.87% -4,785.76%
Return on Net Nonoperating Assets (RNNOA)
0.00% 0.00% 0.00% 7.46% 24.97% -2.85% 9.87% 44.94% 25.92% 237.74% 4,727.57%
Return on Equity (ROE)
377.64% -159.87% 6,648.91% -45.03% -25.94% -44.15% -35.94% -47.19% -83.48% -94.95% -81.74%
Cash Return on Invested Capital (CROIC)
0.00% 0.00% 0.00% -132.41% -49.55% -42.84% -45.45% -59.43% -100.54% 0.00% -784.97%
Operating Return on Assets (OROA)
-139.77% -61.56% -106.64% -32.43% -87.87% -39.51% -38.14% -45.03% -66.47% -62.84% -74.93%
Return on Assets (ROA)
-139.77% -61.62% -128.33% -41.45% -87.86% -39.57% -32.84% -42.21% -64.38% -67.98% -73.85%
Return on Common Equity (ROCE)
377.64% -159.87% 6,648.91% -45.03% -25.94% -44.15% -35.94% -47.19% -83.48% -94.95% -40.25%
Return on Equity Simple (ROE_SIMPLE)
292.71% -869.48% 862.74% -22.33% -47.48% -52.81% -24.55% -63.51% -133.07% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)
-0.06 -0.33 -0.36 -1.11 -2.33 -1.89 -2.11 -3.64 -3.47 -4.34 -3.43
NOPAT Margin
-293.00% -29.14% -40.57% -359.79% -159.64% -112.73% -147.21% -1,030.47% -786.81% -1,090.12% -1,343.13%
Net Nonoperating Expense Percent (NNEP)
-59.58% -41.32% -80.23% -38.42% -25.60% -55.37% -25.48% -19.79% -50.41% 55.19% -23.55%
Return On Investment Capital (ROIC_SIMPLE)
204.90% - - - - - - - -97.76% -135.83% -133.14%
Cost of Revenue to Revenue
53.10% 77.23% 80.87% 44.75% 91.90% 83.10% 79.28% 93.58% 86.46% 97.44% 113.82%
SG&A Expenses to Revenue
219.78% 35.58% 40.54% 458.39% 173.71% 113.09% 169.55% 880.28% 591.14% 973.70% 1,348.19%
R&D to Revenue
0.00% 17.99% 23.19% 71.89% 17.48% 15.29% 15.37% 299.87% 300.64% 347.10% 360.74%
Operating Expenses to Revenue
465.46% 64.39% 77.09% 569.23% 236.15% 177.95% 231.01% 1,478.53% 1,137.56% 1,559.88% 1,904.93%
Earnings before Interest and Taxes (EBIT)
-0.08 -0.47 -0.52 -1.58 -3.18 -2.53 -3.74 -5.26 -4.87 -2.96 -4.86
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)
-0.08 -0.47 -0.44 -1.22 -3.02 -2.37 -3.58 -5.09 -4.70 -2.88 -4.83
Valuation Ratios
- - - - - - - - - - -
Price to Book Value (P/BV)
0.00 0.00 0.00 0.00 30.62 39.22 29.21 35.97 26.69 7.99 2.33
Price to Tangible Book Value (P/TBV)
0.00 0.00 0.00 0.00 30.62 39.22 29.21 35.97 26.69 7.99 2.48
Price to Revenue (P/Rev)
0.00 0.00 0.00 0.00 140.24 112.22 267.20 789.04 214.83 64.10 23.46
Price to Earnings (P/E)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)
0.00 0.00 0.00 0.00 44.56 40.76 81.44 82.99 31.10 0.00 7.08
Enterprise Value to Revenue (EV/Rev)
0.00 0.00 0.00 0.00 138.77 112.11 261.26 776.46 213.77 55.02 15.58
Enterprise Value to EBITDA (EV/EBITDA)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency
- - - - - - - - - - -
Debt to Equity
0.00 0.00 -1.12 0.00 0.01 0.08 0.01 0.00 0.00 0.00 0.00
Long-Term Debt to Equity
0.00 0.00 -1.12 0.00 0.00 0.04 0.00 0.00 0.00 0.00 0.00
Financial Leverage
1.90 -6.33 34.67 -0.53 -0.99 -0.20 -0.49 -0.62 -0.44 -0.61 -0.99
Leverage Ratio
-2.70 2.59 -51.81 1.09 1.08 1.12 1.09 1.12 1.30 1.40 1.11
Compound Leverage Factor
-2.70 2.59 -62.35 1.39 1.08 1.12 0.94 1.05 1.25 1.37 1.09
Debt to Total Capital
0.00% 0.00% 930.58% 0.00% 0.74% 7.63% 1.19% 0.00% 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital
0.00% 0.00% 0.00% 0.00% 0.74% 3.73% 1.00% 0.00% 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital
0.00% 0.00% 930.58% 0.00% 0.00% 3.90% 0.20% 0.00% 0.00% 0.00% 0.00%
Preferred Equity to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 69.80%
Common Equity to Total Capital
100.00% 100.00% -830.58% 100.00% 99.26% 92.37% 98.81% 100.00% 100.00% 100.00% 30.20%
Debt to EBITDA
0.00 0.00 -0.19 0.00 -0.02 -0.17 -0.04 0.00 0.00 0.00 0.00
Net Debt to EBITDA
0.00 0.00 0.72 0.00 0.71 0.08 2.38 0.00 0.00 0.00 0.00
Long-Term Debt to EBITDA
0.00 0.00 -0.19 0.00 0.00 -0.09 -0.01 0.00 0.00 0.00 0.00
Debt to NOPAT
0.00 0.00 -0.22 0.00 -0.02 -0.21 -0.08 0.00 0.00 0.00 0.00
Net Debt to NOPAT
0.00 0.00 0.86 0.00 0.92 0.10 4.03 0.00 0.00 0.00 0.00
Long-Term Debt to NOPAT
0.00 0.00 -0.22 0.00 0.00 -0.11 -0.01 0.00 0.00 0.00 0.00
Altman Z-Score
0.00 0.00 0.00 0.00 225.25 139.81 254.26 102.87 22.75 7.03 4.25
Noncontrolling Interest Sharing Ratio
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 50.76%
Liquidity Ratios
- - - - - - - - - - -
Current Ratio
0.63 1.05 0.99 22.13 5.64 1.91 16.12 3.47 0.62 4.39 23.60
Quick Ratio
0.55 0.87 0.87 21.26 5.38 1.47 15.55 3.29 0.30 4.13 21.79
Cash Flow Metrics
- - - - - - - - - - -
Free Cash Flow to Firm (FCFF)
0.02 0.00 -0.27 -6.10 -2.27 -1.96 -2.10 -2.35 -3.19 -0.89 -4.41
Operating Cash Flow to CapEx
0.00% -4,864.70% 0.00% -30.69% -15,229.38% -148,789.27% -8,566.53% -7,011.60% -17,113.30% 0.00% -18,155.45%
Free Cash Flow to Firm to Interest Expense
0.00 0.00 -2.50 -13.84 0.00 -472.77 0.00 0.00 0.00 -18.52 0.00
Operating Cash Flow to Interest Expense
0.00 0.00 -4.21 -3.20 0.00 -470.77 0.00 0.00 0.00 -96.52 0.00
Operating Cash Flow Less CapEx to Interest Expense
0.00 0.00 -4.21 -13.63 0.00 -471.08 0.00 0.00 0.00 51.20 0.00
Efficiency Ratios
- - - - - - - - - - -
Asset Turnover
0.33 1.48 1.84 0.06 0.40 0.26 0.15 0.03 0.06 0.08 0.04
Accounts Receivable Turnover
0.00 15.72 28.61 7.96 0.00 10.24 7.24 2.22 6.00 20.09 15.59
Inventory Turnover
0.00 14.43 12.53 2.35 0.00 26.47 34.79 5.23 1.97 1.90 2.57
Fixed Asset Turnover
0.00 226.09 120.93 0.13 0.00 0.37 0.32 0.08 0.11 0.19 4.01
Accounts Payable Turnover
0.33 2.45 1.78 0.45 0.00 6.83 4.46 1.18 1.08 0.68 0.55
Days Sales Outstanding (DSO)
0.00 23.23 12.76 45.85 0.00 35.64 50.40 164.31 60.84 18.17 23.41
Days Inventory Outstanding (DIO)
0.00 25.29 29.13 155.13 0.00 13.79 10.49 69.86 184.88 192.01 142.02
Days Payable Outstanding (DPO)
1,106.44 149.07 205.50 817.68 0.00 53.48 81.79 309.43 336.70 534.93 666.48
Cash Conversion Cycle (CCC)
-1,106.44 -100.55 -163.61 -616.70 0.00 -4.05 -20.90 -75.26 -90.98 -324.76 -501.06
Capital & Investment Metrics
- - - - - - - - - - -
Invested Capital
-0.11 -0.29 -0.39 4.61 4.55 4.62 4.60 3.31 3.03 -0.42 0.56
Invested Capital Turnover
-0.31 -3.92 -2.67 0.15 0.32 0.37 0.31 0.09 0.14 0.31 3.58
Increase / (Decrease) in Invested Capital
-0.08 0.00 -0.10 5.00 -0.06 0.07 -0.02 -1.29 -0.28 -3.45 0.98
Enterprise Value (EV)
0.00 0.00 0.00 0.00 203 188 375 275 94 22 3.97
Market Capitalization
0.00 0.00 0.00 0.00 205 188 383 279 95 26 5.98
Book Value per Share
$0.00 $0.00 $0.00 $0.24 $0.16 $0.12 $0.30 $0.18 $0.05 $0.04 $0.35
Tangible Book Value per Share
$0.00 $0.00 $0.00 $0.24 $0.16 $0.12 $0.30 $0.18 $0.05 $0.04 $0.33
Total Capital
-0.03 0.05 0.01 9.07 6.74 5.20 13 7.76 3.55 3.20 8.52
Total Debt
0.00 0.00 0.08 0.00 0.05 0.40 0.16 0.00 0.00 0.00 0.00
Total Long-Term Debt
0.00 0.00 0.08 0.00 0.00 0.20 0.03 0.00 0.00 0.00 0.00
Net Debt
-0.08 -0.34 -0.31 -4.46 -2.14 -0.19 -8.52 -4.45 -0.46 -3.61 -7.96
Capital Expenditures (CapEx)
0.00 0.01 0.00 4.60 0.01 0.00 0.02 0.04 0.02 -7.13 0.03
Debt-free, Cash-free Net Working Capital (DFCFNWC)
-0.13 -0.32 -0.40 0.02 -0.14 0.09 0.10 -1.03 -1.09 -0.64 0.32
Debt-free Net Working Capital (DFNWC)
-0.05 0.02 -0.00 4.48 2.06 0.67 8.78 3.42 -0.63 2.97 8.28
Net Working Capital (NWC)
-0.05 0.02 -0.00 4.48 2.01 0.48 8.64 3.42 -0.63 2.97 8.28
Net Nonoperating Expense (NNE)
0.03 0.14 0.26 0.92 0.84 0.64 1.11 1.28 1.25 -1.14 1.36
Net Nonoperating Obligations (NNO)
-0.08 -0.34 -0.31 -4.46 -2.14 -0.19 -8.52 -4.45 -0.52 -3.61 -7.96
Total Depreciation and Amortization (D&A)
0.00 0.00 0.08 0.36 0.16 0.16 0.16 0.17 0.17 0.07 0.02
Debt-free, Cash-free Net Working Capital to Revenue
-644.74% -28.44% -44.45% 7.85% -9.30% 5.41% 6.75% -290.79% -248.41% -161.90% 126.58%
Debt-free Net Working Capital to Revenue
-257.62% 1.87% -0.54% 1,453.91% 140.86% 40.16% 611.77% 967.31% -142.86% 745.82% 3,247.02%
Net Working Capital to Revenue
-257.62% 1.87% -0.54% 1,453.91% 137.44% 28.59% 602.53% 967.31% -142.86% 745.82% 3,247.02%
Earnings Adjustments
- - - - - - - - - - -
Adjusted Basic Earnings per Share
($0.07) ($0.01) ($0.01) ($0.05) $0.00 ($0.04) ($0.05) $0.00 $0.00 ($4.80) ($7.07)
Adjusted Weighted Average Basic Shares Outstanding
971.10K 51.86M 51.86M 37.78M 0.00 61.44M 64.89M 43.23M 0.00 671.45K 742.20K
Adjusted Diluted Earnings per Share
($0.07) ($0.01) ($0.01) ($0.05) $0.00 ($0.04) ($0.05) $0.00 $0.00 ($4.80) ($7.07)
Adjusted Weighted Average Diluted Shares Outstanding
971.10K 51.86M 51.86M 37.78M 0.00 61.44M 64.89M 43.23M 0.00 671.45K 742.20K
Adjusted Basic & Diluted Earnings per Share
($0.07) ($0.01) ($0.01) ($0.05) $0.00 ($0.04) ($0.05) $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding
971.10K 51.86M 51.86M 37.78M 0.00 61.44M 62.57M 43.23M 0.00 711.40K 1.03M
Normalized Net Operating Profit after Tax (NOPAT)
-0.06 -0.33 -0.36 -1.11 -1.98 -1.89 -2.11 -3.64 -3.47 -4.34 -3.43
Normalized NOPAT Margin
-293.00% -29.14% -40.57% -359.79% -135.36% -112.73% -147.21% -1,030.47% -786.81% -1,090.12% -1,343.13%
Pre Tax Income Margin
-418.57% -41.62% -69.74% -657.08% -217.45% -151.11% -224.55% -1,393.29% -1,069.19% -730.85% -1,877.39%
Debt Service Ratios
- - - - - - - - - - -
EBIT to Interest Expense
0.00 0.00 -4.92 -3.59 0.00 -609.91 0.00 0.00 0.00 -61.31 0.00
NOPAT to Interest Expense
0.00 0.00 -3.44 -2.51 0.00 -455.75 0.00 0.00 0.00 -89.96 0.00
EBIT Less CapEx to Interest Expense
0.00 0.00 -4.92 -14.02 0.00 -610.23 0.00 0.00 0.00 86.41 0.00
NOPAT Less CapEx to Interest Expense
0.00 0.00 -3.44 -12.95 0.00 -456.07 0.00 0.00 0.00 57.77 0.00
Payout Ratios
- - - - - - - - - - -
Dividend Payout Ratio
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -20.30% -30.39% -20.93% -10.33%

Quarterly Metrics And Ratios for Focus Universal

This table displays calculated financial ratios and metrics derived from Focus Universal's official financial filings.

Metric Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026
Period end date 9/30/2023 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026
DEI Shares Outstanding
64,821,817.00 64,821,817.00 64,821,817.00 64,771,817.00 64,867,760.00 72,917,760.00 7,113,960.00 7,124,013.00 7,386,705.00 7,386,705.00 1,025,135.00
DEI Adjusted Shares Outstanding
6,482,182.00 6,482,182.00 6,482,182.00 6,477,182.00 6,486,776.00 7,291,776.00 7,113,960.00 7,124,013.00 7,386,705.00 7,386,705.00 1,025,135.00
DEI Earnings Per Adjusted Shares Outstanding
-0.15 -0.25 -0.20 -0.21 0.22 -0.27 -0.18 -0.21 -0.16 -0.18 -1.44
Growth Metrics
- - - - - - - - - - -
Revenue Growth
18.47% -216.36% -23.97% -94.78% 3.29% 260.85% 5.99% 214.49% -61.34% -99.44% -74.78%
EBITDA Growth
-8.75% -25.27% -7.60% -12.63% 241.17% -30.72% -7.07% -30.10% -180.61% 55.31% -1.16%
EBIT Growth
-8.45% -24.29% -4.10% -11.14% 235.04% -27.36% -4.41% -27.08% -181.35% 55.00% -1.25%
NOPAT Growth
-12.04% -40.42% 2.18% -14.97% -128.68% -29.69% -4.75% -25.24% 52.70% 55.24% -0.01%
Net Income Growth
-2.76% -53.38% -18.07% -34.08% 248.95% -21.24% 4.88% -10.30% -180.89% 55.93% 0.42%
EPS Growth
0.00% -53.38% -18.07% 0.00% 0.00% -21.24% 4.88% 0.00% 0.00% 55.93% 11.90%
Operating Cash Flow Growth
-45.38% -76.96% -6.39% -8.03% -94.32% -7.85% -36.76% -72.11% 45.23% -39.67% 5.86%
Free Cash Flow Firm Growth
-229.75% -253.96% 255.90% 545.16% 185.96% 354.23% 100.34% -71.74% -125.54% -178.82% -225.54%
Invested Capital Growth
40.08% -8.48% -42.04% -68.15% -95.16% -113.83% -112.78% -122.70% -269.57% 234.02% 478.72%
Revenue Q/Q Growth
-66.64% -215.23% 316.80% -93.74% 560.63% 79.46% 42.85% -81.43% -18.80% -97.39% 6,304.94%
EBITDA Q/Q Growth
0.74% -48.38% 22.29% 1.60% 224.42% -237.40% 36.35% -19.28% 22.91% 23.83% -44.07%
EBIT Q/Q Growth
0.71% -46.29% 22.06% 1.83% 220.64% -237.97% 36.10% -19.20% 22.77% 23.67% -43.77%
NOPAT Q/Q Growth
-1.85% -41.86% 21.58% -1.48% -102.58% 19.55% 36.67% -21.33% 23.49% 23.87% -41.52%
Net Income Q/Q Growth
4.92% -67.11% 18.67% -3.76% 205.63% -236.02% 36.20% -20.32% 22.53% 25.89% -44.16%
EPS Q/Q Growth
50.00% -67.11% 18.67% 0.00% 0.00% 0.00% 36.20% 0.00% 0.00% 0.00% 16.85%
Operating Cash Flow Q/Q Growth
-29.76% 7.18% 3.58% 6.98% -133.41% 48.48% -22.27% -17.06% 25.73% -31.38% 17.59%
Free Cash Flow Firm Q/Q Growth
-284.35% 53.82% 219.73% 109.47% -25.78% 36.58% -5.65% -70.45% -167.08% -321.49% -50.27%
Invested Capital Q/Q Growth
-19.28% -11.11% -17.54% -46.17% -87.73% -353.94% 23.79% 4.41% 8.33% 300.70% 115.35%
Profitability Metrics
- - - - - - - - - - -
Gross Margin
38.23% 0.00% 50.30% 136.05% 42.69% -95.41% 16.05% -35.13% -5.62% -6,912.15% 31.78%
EBITDA Margin
-1,425.74% 0.00% -658.06% -10,346.76% 1,948.72% -1,492.02% -664.80% -4,280.42% -4,063.75% -118,565.69% -2,667.01%
Operating Margin
-1,518.74% 0.00% -676.25% -10,965.29% -2,353.77% -1,507.44% -668.33% -4,366.71% -4,114.39% -119,973.56% -2,650.89%
EBIT Margin
-1,484.96% 0.00% -677.74% -10,631.82% 1,941.47% -1,492.68% -667.67% -4,296.00% -4,085.61% -119,442.86% -2,681.02%
Profit (Net Income) Margin
-1,347.22% 0.00% -732.90% -12,151.56% 1,942.91% -1,472.68% -657.74% -4,261.67% -4,065.58% -115,402.94% -2,597.46%
Tax Burden Percent
94.05% 104.46% 108.65% 112.00% 98.18% 100.64% 100.24% 100.00% 100.00% 100.00% 100.00%
Interest Burden Percent
96.46% 99.21% 99.53% 102.05% 101.93% 98.03% 98.28% 99.20% 99.51% 96.62% 96.88%
Effective Tax Rate
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)
-216.52% 0.00% -53.42% -496.07% -240.12% -322.03% -175.68% -2,547.69% 0.00% -300,710.64% -470.42%
ROIC Less NNEP Spread (ROIC-NNEP)
-211.15% 0.00% -15.94% -414.64% -334.90% -295.12% -140.96% -2,459.58% 0.00% -300,706.57% -461.78%
Return on Net Nonoperating Assets (RNNOA)
119.38% 0.00% 4.27% 75.32% 218.78% 180.89% 68.89% 1,185.19% 0.00% 297,050.01% 416.79%
Return on Equity (ROE)
-97.14% 0.00% -49.15% -420.75% -21.34% -141.14% -106.79% -1,362.50% -209.40% -3,660.62% -53.63%
Cash Return on Invested Capital (CROIC)
-141.46% -100.54% -48.09% -24.57% -43.52% 0.00% 0.00% 0.00% 0.00% -784.97% -409.84%
Operating Return on Assets (OROA)
-101.13% 0.00% -41.78% -345.34% 56.00% -126.25% -71.54% -569.71% -445.23% -4,698.61% -57.77%
Return on Assets (ROA)
-91.75% 0.00% -45.18% -394.70% 56.05% -124.56% -70.47% -565.15% -443.05% -4,539.69% -55.97%
Return on Common Equity (ROCE)
-97.14% 0.00% -49.09% -418.81% -21.29% -141.14% -106.79% -1,362.50% -208.64% -1,802.45% -21.44%
Return on Equity Simple (ROE_SIMPLE)
-85.60% 0.00% -208.37% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)
-0.76 -1.08 -0.85 -0.86 -1.75 -1.41 -0.89 -1.08 -0.83 -0.63 -0.89
NOPAT Margin
-1,063.12% 0.00% -473.38% -7,675.71% -2,353.77% -1,055.21% -467.83% -3,056.70% -2,880.07% -83,981.50% -1,855.62%
Net Nonoperating Expense Percent (NNEP)
-5.38% -21.51% -37.48% -81.43% 94.78% -26.91% -34.72% -88.12% -11.86% -4.07% -8.64%
Return On Investment Capital (ROIC_SIMPLE)
- -30.56% -32.55% -62.27% -31.64% -43.98% -46.89% -127.71% -472.67% -24.45% -50.85%
Cost of Revenue to Revenue
61.77% 0.00% 49.70% -36.05% 57.31% 195.41% 83.95% 135.13% 105.62% 7,012.15% 68.22%
SG&A Expenses to Revenue
759.69% 0.00% 503.68% 7,972.42% 1,205.64% 887.61% 422.81% 2,654.10% 2,668.98% 124,215.09% 1,885.66%
R&D to Revenue
425.69% 0.00% 191.24% 2,637.07% 415.71% 325.79% 195.66% 1,322.66% 1,004.14% -27,726.03% 551.97%
Operating Expenses to Revenue
1,556.97% 0.00% 726.56% 11,101.34% 2,396.46% 1,412.03% 684.38% 4,331.58% 4,108.77% 113,061.42% 2,682.67%
Earnings before Interest and Taxes (EBIT)
-1.07 -1.56 -1.22 -1.19 1.44 -1.99 -1.27 -1.52 -1.17 -0.89 -1.29
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)
-1.02 -1.52 -1.18 -1.16 1.45 -1.99 -1.26 -1.51 -1.17 -0.89 -1.28
Valuation Ratios
- - - - - - - - - - -
Price to Book Value (P/BV)
25.91 26.69 11.26 13.41 3.16 7.99 15.63 34.46 130.57 2.33 2.11
Price to Tangible Book Value (P/TBV)
25.91 26.69 11.26 13.41 3.16 7.99 15.63 34.46 130.57 2.48 2.48
Price to Revenue (P/Rev)
211.53 214.83 69.22 86.46 94.01 64.10 72.55 67.29 58.91 23.46 32.83
Price to Earnings (P/E)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)
36.49 31.10 10.70 11.70 71.75 0.00 0.00 0.00 0.00 7.08 2.61
Enterprise Value to Revenue (EV/Rev)
209.10 213.77 69.57 87.49 64.95 55.02 67.13 64.64 57.74 15.58 28.02
Enterprise Value to EBITDA (EV/EBITDA)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency
- - - - - - - - - - -
Debt to Equity
0.00 0.00 0.11 0.19 0.01 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to Equity
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Financial Leverage
-0.57 -0.44 -0.27 -0.18 -0.65 -0.61 -0.49 -0.48 -1.02 -0.99 -0.90
Leverage Ratio
1.30 1.30 1.34 1.63 1.23 1.40 1.79 3.26 1.27 1.11 1.15
Compound Leverage Factor
1.25 1.29 1.33 1.66 1.25 1.37 1.76 3.23 1.26 1.07 1.11
Debt to Total Capital
0.00% 0.00% 9.58% 16.25% 1.36% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital
0.00% 0.00% 9.58% 16.25% 1.36% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Preferred Equity to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 69.80% 75.78%
Common Equity to Total Capital
100.00% 100.00% 90.42% 83.75% 98.27% 100.00% 100.00% 100.00% 100.00% 30.20% 24.22%
Debt to EBITDA
0.00 0.00 -0.05 -0.05 -0.03 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA
0.00 0.00 -0.03 -0.04 2.19 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to EBITDA
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt to NOPAT
0.00 0.00 -0.07 -0.06 -0.02 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to NOPAT
0.00 0.00 -0.04 -0.05 1.32 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to NOPAT
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Altman Z-Score
43.92 24.80 -1.79 -6.28 9.54 7.82 8.31 -5.00 -31.69 5.72 -1.48
Noncontrolling Interest Sharing Ratio
0.00% 0.00% 0.13% 0.46% 0.20% 0.00% 0.00% 0.00% 0.36% 50.76% 60.03%
Liquidity Ratios
- - - - - - - - - - -
Current Ratio
1.45 0.62 0.28 0.18 7.82 4.39 3.25 1.85 1.09 23.60 13.36
Quick Ratio
1.16 0.30 0.08 0.02 7.03 4.13 2.90 1.49 0.65 21.79 11.87
Cash Flow Metrics
- - - - - - - - - - -
Free Cash Flow to Firm (FCFF)
-1.74 -0.80 0.96 2.01 1.49 2.04 1.93 0.57 -0.38 -1.61 -2.42
Operating Cash Flow to CapEx
-32,248.66% -283,808.90% -17,686.14% -17,660.29% -55,231.11% -18,353.01% -5,218.34% -83,473.93% -47,634.31% -176,861.29% -386,700.34%
Free Cash Flow to Firm to Interest Expense
-588.35 -29.10 27.16 30.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Interest Expense
-337.33 -33.53 -25.20 -12.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense
-338.37 -33.54 -25.35 -12.65 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Efficiency Ratios
- - - - - - - - - - -
Asset Turnover
0.07 0.06 0.06 0.03 0.03 0.08 0.11 0.13 0.11 0.04 0.02
Accounts Receivable Turnover
3.02 6.00 5.17 2.97 0.00 20.09 8.69 8.01 0.00 15.59 11.48
Inventory Turnover
2.64 1.97 1.16 0.47 0.34 1.90 1.95 1.61 1.61 2.57 2.11
Fixed Asset Turnover
0.14 0.11 0.09 0.04 0.09 0.19 0.20 0.21 6.00 4.01 1.62
Accounts Payable Turnover
2.03 1.08 0.60 0.20 0.32 0.68 0.63 0.55 0.81 0.55 0.28
Days Sales Outstanding (DSO)
120.96 60.84 70.60 122.98 0.00 18.17 42.02 45.57 0.00 23.41 31.78
Days Inventory Outstanding (DIO)
138.03 184.88 314.12 783.72 1,059.24 192.01 187.66 226.88 226.18 142.02 172.95
Days Payable Outstanding (DPO)
179.44 336.70 607.24 1,833.05 1,136.00 534.93 579.09 663.30 452.63 666.48 1,297.52
Cash Conversion Cycle (CCC)
79.55 -90.98 -222.52 -926.36 -76.76 -324.76 -349.41 -390.84 -226.45 -501.06 -1,092.78
Capital & Investment Metrics
- - - - - - - - - - -
Invested Capital
3.41 3.03 2.50 1.34 0.16 -0.42 -0.32 -0.31 -0.28 0.56 1.21
Invested Capital Turnover
0.20 0.14 0.11 0.06 0.10 0.31 0.38 0.83 -6.75 3.58 0.25
Increase / (Decrease) in Invested Capital
0.97 -0.28 -1.81 -2.88 -3.24 -3.45 -2.82 -1.65 -0.44 0.98 1.53
Enterprise Value (EV)
124 94 27 16 12 22 27 28 22 3.97 3.16
Market Capitalization
126 95 27 16 17 26 30 29 23 5.98 3.70
Book Value per Share
$0.07 $0.05 $0.04 $0.02 $0.08 $0.04 $0.27 $0.12 $0.02 $0.35 $0.24
Tangible Book Value per Share
$0.07 $0.05 $0.04 $0.02 $0.08 $0.04 $0.27 $0.12 $0.02 $0.33 $0.20
Total Capital
4.85 3.55 2.61 1.38 5.52 3.20 1.90 0.85 0.17 8.52 7.23
Total Debt
0.00 0.00 0.25 0.23 0.08 0.00 0.00 0.00 0.00 0.00 0.00
Total Long-Term Debt
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt
-1.45 -0.46 0.14 0.18 -5.29 -3.61 -2.22 -1.15 -0.45 -7.96 -6.02
Capital Expenditures (CapEx)
0.00 0.00 0.01 0.00 0.00 0.01 0.02 0.00 0.00 0.00 0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)
-0.82 -1.09 -1.70 -2.83 -0.09 -0.64 -0.48 -0.44 -0.39 0.32 0.25
Debt-free Net Working Capital (DFNWC)
0.63 -0.63 -1.58 -2.78 5.28 2.97 1.73 0.71 0.07 8.28 6.28
Net Working Capital (NWC)
0.63 -0.63 -1.83 -3.01 5.21 2.97 1.73 0.71 0.07 8.28 6.28
Net Nonoperating Expense (NNE)
0.20 0.53 0.47 0.50 -3.19 0.56 0.36 0.43 0.34 0.24 0.36
Net Nonoperating Obligations (NNO)
-1.45 -0.52 0.14 0.18 -5.28 -3.61 -2.22 -1.15 -0.45 -7.96 -6.02
Total Depreciation and Amortization (D&A)
0.04 0.04 0.04 0.03 0.01 0.00 0.01 0.01 0.01 0.01 0.01
Debt-free, Cash-free Net Working Capital to Revenue
-137.37% -248.41% -441.90% -1,571.26% -47.05% -161.90% -118.28% -102.28% -100.40% 126.58% 225.01%
Debt-free Net Working Capital to Revenue
106.17% -142.86% -412.18% -1,548.65% 2,900.00% 745.82% 423.99% 163.46% 16.89% 3,247.02% 5,566.09%
Net Working Capital to Revenue
106.17% -142.86% -477.30% -1,673.79% 2,858.83% 745.82% 423.99% 163.46% 16.89% 3,247.02% 5,566.09%
Earnings Adjustments
- - - - - - - - - - -
Adjusted Basic Earnings per Share
$0.00 ($2.70) ($0.20) ($0.20) $0.20 ($292.00) ($1.70) ($0.20) ($0.16) ($17.80) ($1.48)
Adjusted Weighted Average Basic Shares Outstanding
64.82M 603.15K 6.48M 6.48M 6.57M 6.72K 743.85K 7.53M 7.36M 74.22K 994.06K
Adjusted Diluted Earnings per Share
$0.00 ($2.70) ($0.20) ($0.20) $0.20 ($292.00) ($1.70) $0.00 $0.00 ($17.80) ($1.48)
Adjusted Weighted Average Diluted Shares Outstanding
64.82M 603.15K 6.48M 6.48M 6.57M 6.72K 743.85K 7.53M 7.36M 74.22K 994.06K
Adjusted Basic & Diluted Earnings per Share
$0.00 ($2.70) $0.00 $0.00 $0.00 ($292.00) $0.00 $0.00 $0.00 ($17.80) $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding
64.82M 0.00 6.48M 6.49M 7.29M 71.14K 712.40K 7.39M 7.39M 102.51K 2.07M
Normalized Net Operating Profit after Tax (NOPAT)
-0.76 -1.08 -0.85 -0.86 -1.22 -1.41 -0.89 -1.08 -0.83 -0.63 -0.89
Normalized NOPAT Margin
-1,063.12% 0.00% -473.38% -7,675.71% -1,647.64% -1,055.21% -467.83% -3,056.70% -2,880.07% -83,981.50% -1,855.62%
Pre Tax Income Margin
-1,432.39% 0.00% -674.54% -10,849.47% 1,978.99% -1,463.29% -656.16% -4,261.67% -4,065.58% -115,402.94% -2,597.46%
Debt Service Ratios
- - - - - - - - - - -
EBIT to Interest Expense
-361.08 -56.57 -34.37 -18.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT to Interest Expense
-258.51 -39.27 -24.01 -13.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense
-362.13 -56.58 -34.52 -18.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense
-259.56 -39.28 -24.15 -13.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Payout Ratios
- - - - - - - - - - -
Dividend Payout Ratio
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio
-57.42% -30.39% -8.82% -0.25% -1.69% -20.93% -25.97% -25.75% -15.63% -10.33% -10.55%

Financials Breakdown Chart

Key Financial Trends

Focus Universal’s Q1 2026 results show improved revenue and liquidity, but the company remains deeply unprofitable and dependent on external capital. Revenue increased to $47,973 from just $749 in Q4 2025, while gross profit improved to $15,244 from a $51,772 gross loss. However, Q1 2026 revenue was still well below the $190,255 reported in Q1 2025, indicating that the business has not yet established consistent sales growth.

  • Gross margin returned to positive territory. Gross profit was $15,244 in Q1 2026, representing a margin of approximately 31.8%, compared with a negative gross margin in Q4 2025 and a 16.0% margin in Q1 2025.
  • Cash reserves remain significantly higher than earlier periods. Cash and equivalents were $6.0 million at March 31, 2026, up from $410,884 at Q3 2025 and $2.2 million at Q1 2025. This provides more operating flexibility than the company had during much of 2024 and 2025.
  • The balance sheet has a substantial current-asset cushion. Focus Universal reported $6.8 million of current assets against $507,910 of current liabilities, implying a current ratio of approximately 13.4. Total liabilities were only $567,123, excluding the separately reported redeemable noncontrolling interest.
  • Operating cash burn improved modestly from Q4 2025. Net cash used in operating activities declined to $1.15 million in Q1 2026 from $1.39 million in Q4 2025, although the company still consumed cash from its core operations.
  • Operating expenses were lower than in Q2 2025. Total operating expenses declined to $1.29 million in Q1 2026 from $1.53 million in Q2 2025, helped by lower research and development spending. Selling, general and administrative expense also fell modestly from the prior-year first quarter.
  • Revenue remains highly volatile. Quarterly revenue moved from $179,505 in Q1 2024 to $11,234 in Q2 2024, $74,215 in Q3 2024, $133,183 in Q4 2024, $190,255 in Q1 2025 and then sharply lower levels in later quarters. The Q1 2026 rebound is encouraging, but the trend does not yet demonstrate durable commercial momentum.
  • Investing activity could signal expansion, but its returns are unproven. Q1 2026 investing cash outflows totaled $622,216, including $96,919 for acquisitions and $525,000 in other investing activities. Investors will need additional disclosure to determine whether these expenditures can produce meaningful revenue or cash flow.
  • The company continues to report substantial net losses. Q1 2026 net loss was $1.25 million, or $1.47 million attributable to common shareholders after $226,666 of preferred stock dividends. This followed losses of $1.32 million in Q4 2025 and $1.25 million in Q1 2025.
  • Core operating costs remain far above revenue. Q1 2026 operating expenses of $1.29 million were roughly 27 times revenue of $47,973. The resulting operating loss was $1.27 million, showing that Focus Universal would need a substantial increase in sales or a major reduction in expenses to approach profitability.
  • Cash flow remains structurally negative and financing-dependent. Focus Universal used $1.92 million of cash during Q1 2026 after a $7.52 million increase in Q4 2025. The Q4 financing inflow was unusually large relative to the company’s operating scale, while recurring operating losses and share repurchases continue to consume cash.

Overall, the latest statements present a mixed picture. Focus Universal has rebuilt its cash position and improved its gross margin, but revenue remains inconsistent, operating losses persist, and operating cash flow has been negative in every supplied quarter from Q3 2023 through Q1 2026. The company’s ability to convert its cash, acquisitions and research spending into sustained revenue growth will be critical for shareholders.

08/10/26 12:08 PM ETAI Generated. May Contain Errors.

Focus Universal Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Focus Universal's fiscal year ends in December. Their fiscal year 2025 ended on December 31, 2025.

Focus Universal's net income appears to be on an upward trend, with a most recent value of -$4.79 million in 2025, rising from -$84.34 thousand in 2014. The previous period was -$3.20 million in 2024. Find out what analysts predict for Focus Universal in the coming months.

Focus Universal's total operating income in 2025 was -$4.89 million, based on the following breakdown:
  • Total Gross Profit: -$35.25 thousand
  • Total Operating Expenses: $4.86 million

Over the last 9 years, Focus Universal's total revenue changed from $20.15 thousand in 2014 to $255.02 thousand in 2025, a change of 1,165.6%.

Focus Universal's total liabilities were at $366.47 thousand at the end of 2025, a 58.6% decrease from 2024, and a 158.5% increase since 2014.

In the past 10 years, Focus Universal's cash and equivalents has ranged from $78.01 thousand in 2014 to $8.68 million in 2021, and is currently $7.93 million as of their latest financial filing in 2025.

Over the last 10 years, Focus Universal's book value per share changed from 0.00 in 2014 to 0.35 in 2025, a change of -8,015.9%.



Financial statements for NASDAQ:FCUV last updated on 7/31/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
From Our Partners