NASDAQ : FCUV
Focus Universal Inc. — Financial statements
Technology · Scientific & Technical Instruments · United States
Last price 3.27 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 2.12M
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Financial statements
Focus Universal Inc. (FCUV) reported revenue of 752.58K USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 752.58K | 255.02K | 398.14K | 440.54K | 353.62K | 1.43M |
| Cost of Revenue | 549.94K | 290.27K | 387.94K | 380.88K | 330.90K | 1.14M |
| Gross Profit | 202.64K | -35.25K | 10.20K | 59.66K | 22.72K | 297.16K |
| Selling, General & Admin | 4.36M | 3.94M | 4.83M | 3.69M | 4.17M | 3.09M |
| Research & Development | 707.37K | 919.97K | 1.38M | 1.32M | 1.06M | 220.47K |
| Operating Expenses | 5.10M | 4.86M | 6.21M | 5.01M | 5.23M | 3.31M |
| Operating Income | -4.90M | -4.89M | -6.20M | -4.95M | -5.21M | -3.02M |
| Interest Expense | -45.91K | -89.10K | -38.33K | -37.61K | ||
| Interest & Investment Income | 36.01K | 70.02K | 40.85K | 38.34K | 3.89K | |
| Other Non Operating Income (Expenses) | 31.98K | 37.24K | 156.99K | 235.51K | 179.88K | -537.90K |
| EBT Excluding Unusual Items | -4.88M | -4.79M | -6.09M | -4.72M | -5.02M | -3.59M |
| Gain (Loss) on Sale of Investments | 82.41K | -1.77K | -12.07K | 6.03K | -63.60K | |
| Gain (Loss) on Sale of Assets | 3.18M | |||||
| Other Unusual Items | 158.55K | 371.12K | ||||
| Pretax Income | -4.80M | -4.79M | -2.92M | -4.71M | -4.93M | -3.22M |
| Earnings From Continuing Operations | -4.80M | -4.79M | -2.92M | -4.71M | -4.93M | -3.22M |
| Earnings From Discontinued Operations | -278.26K | -7.91K | ||||
| Net Income | -4.80M | -4.79M | -3.20M | -4.72M | -4.93M | -3.22M |
| Preferred Dividends & Other Adjustments | 680.00K | 453.33K | ||||
| Net Income to Common | -5.48M | -5.24M | -3.20M | -4.72M | -4.93M | -3.22M |
| Shares Outstanding (Basic) | 300.32K | 185.55K | 167.88K | 150.79K | 162.80K | 156.44K |
| Shares Outstanding (Diluted) | 300.32K | 185.55K | 167.88K | 150.79K | 162.80K | 156.44K |
| EPS (Basic) | -18.23 | -28.25 | -19.06 | -31.29 | -30.26 | -20.59 |
| EPS (Diluted) | -18.23 | -28.25 | -19.06 | -31.29 | -32.00 | -20.59 |
| Free Cash Flow | -11.00M | -5.13M | -4.68M | -3.55M | -3.00M | -1.99M |
| Free Cash Flow Per Share | -36.64 | -27.65 | -27.85 | -23.54 | -18.43 | -12.74 |
| Gross Margin | 26.93% | -13.82% | 2.56% | 13.54% | 6.42% | 20.72% |
| Operating Margin | -651.13% | -1,918.75% | -1,557.32% | -1,124.02% | -1,472.11% | -210.30% |
| Profit Margin | -727.60% | -2,055.15% | -803.78% | -1,070.98% | -1,393.29% | -224.54% |
| Free Cash Flow Margin | -1,462.01% | -2,011.93% | -1,174.33% | -805.68% | -848.42% | -138.90% |
| EBITDA | -4.68M | -4.87M | -6.13M | -4.78M | -5.04M | -2.85M |
| EBITDA Margin | -198.99% | |||||
| D&A For EBITDA | 220.59K | 23.80K | 73.61K | 167.98K | 166.27K | 162.16K |
| EBIT | -4.90M | -4.89M | -6.20M | -4.95M | -5.21M | -3.02M |
| EBIT Margin | -210.30% | |||||
| Revenue as Reported | 497.56K | 353.62K | 1.43M |
Balance sheet
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 1.60M | 7.93M | 3.59M | 428.25K | 4.34M | 8.68M |
| Short-Term Investments | 46.66K | 92.28K | 24.66K | 36.73K | 105.47K | |
| Cash & Short-Term Investments | 1.65M | 8.03M | 3.61M | 464.99K | 4.45M | 8.68M |
| Accounts Receivable | 68.64K | 7.12K | 5.58K | 13.53K | 112.82K | 192.49K |
| Other Receivables | 20.00K | 20.52K | 13.06K | |||
| Receivables | 68.64K | 27.12K | 5.58K | 34.05K | 112.82K | 205.55K |
| Inventory | 84.95K | 99.81K | 126.07K | 282.07K | 103.77K | 22.89K |
| Prepaid Expenses | 243.48K | 492.95K | 100.73K | 87.87K | 142.34K | 301.27K |
| Other Current Assets | 159.30K | 5.97K | ||||
| Total Current Assets | 2.04M | 8.65M | 3.85M | 1.03M | 4.81M | 9.21M |
| Property, Plant & Equipment | 17.72M | 79.21K | 168.75K | 4.28M | 4.48M | 4.77M |
| Other Intangible Assets | 247.87K | 159.18K | ||||
| Other Long-Term Assets | 14.45K | 65.19K | 24.14K | 33.26K | 33.93K | |
| Total Assets | 20.03M | 8.89M | 4.08M | 5.33M | 9.32M | 14.02M |
| Accounts Payable | 417.09K | 358.01K | 702.07K | 435.02K | 267.69K | 293.35K |
| Short-Term Debt | 1.00M | |||||
| Current Portion of Long-Term Debt | 129.29K | 132.62K | ||||
| Current Portion of Leases | 55.85K | 8.46K | 106.71K | 90.17K | 113.06K | 121.57K |
| Other Current Liabilities | 234.19K | 68.20K | 132.46K | 1.01M | 23.90K | |
| Total Current Liabilities | 836.42K | 366.47K | 876.98K | 1.66M | 1.39M | 571.44K |
| Long-Term Debt | 10.87M | 25.93K | ||||
| Long-Term Leases | 61.70K | 8.11K | 118.52K | 165.95K | 302.39K | |
| Other Long-Term Liabilities | 63.48K | 12.34K | 12.34K | |||
| Total Liabilities | 11.83M | 366.47K | 885.09K | 1.79M | 1.57M | 899.76K |
| Common Stock | 703.00 | 915.00 | 715.00 | 6.48K | 65.30K | 43.26K |
| Additional Paid-In Capital | 43.07M | 34.04M | 30.03M | 26.49M | 27.51M | 24.09M |
| Retained Earnings | -34.02M | -31.02M | -25.78M | -22.58M | -17.86M | -12.94M |
| Treasury Stock | -848.53K | -494.39K | -1.06M | -434.05K | -2.00M | |
| Comprehensive Income & Other | -8.22K | 51.49K | 383.00 | 60.91K | 41.53K | 1.92M |
| Total Common Equity | 8.20M | 2.57M | 3.20M | 3.55M | 7.76M | 13.12M |
| Shareholders' Equity | 8.20M | 8.52M | 3.20M | 3.55M | 7.76M | 13.12M |
| Total Liabilities & Equity | 20.03M | 8.89M | 4.08M | 5.33M | 9.32M | 14.02M |
| Total Debt | 11.12M | 8.46K | 114.82K | 1.21M | 279.01K | 582.50K |
| Net Cash (Debt) | -9.47M | 8.02M | 3.50M | -743.70K | 4.17M | 8.10M |
| Net Cash Per Share | -31.53 | 43.22 | 20.84 | -4.93 | 25.61 | 51.75 |
| Filing Date Shares Outstanding | 648.25K | 224.50K | 169.12K | 159.02K | 162.11K | 162.22K |
| Total Common Shares Outstanding | 648.25K | 224.50K | 170.12K | 159.02K | 161.74K | 162.22K |
| Working Capital | 1.21M | 8.28M | 2.97M | -629.37K | 3.42M | 8.64M |
| Book Value Per Share | 12.65 | 11.46 | 18.78 | 22.30 | 47.96 | 80.89 |
| Tangible Book Value | 7.95M | 2.41M | 3.20M | 3.55M | 7.76M | 13.12M |
| Tangible Book Value Per Share | 12.27 | 10.75 | 18.78 | 22.30 | 47.96 | 80.89 |
| Land | 5.15M | 731.51K | 731.51K | 731.51K | ||
| Buildings | 9.46M | 14.62K | 14.62K | 4.03M | 4.03M | 4.03M |
| Machinery | 3.33M | 211.43K | 180.00K | 158.78K | 138.86K | 99.00K |
Cash flow statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -4.80M | -4.79M | -3.20M | -4.72M | -4.93M | -3.22M |
| Depreciation & Amortization | 220.59K | 23.80K | 73.61K | 167.98K | 166.27K | 162.16K |
| Loss (Gain) From Sale of Assets | -3.18M | |||||
| Loss (Gain) From Sale of Investments | -82.41K | 1.77K | 12.07K | -6.03K | 63.60K | |
| Stock-Based Compensation | 462.78K | 469.68K | 905.27K | 947.30K | 1.57M | 477.86K |
| Provision & Write-off of Bad Debts | 4.85K | 26.63K | 136.34K | 42.12K | ||
| Other Operating Activities | -1.64K | 461.01K | -27.20K | 732.75K | ||
| Change in Accounts Receivable | -68.49K | -1.54K | 3.09K | 72.66K | -56.67K | -44.05K |
| Change in Inventory | 55.06K | 26.26K | -55.01K | -178.30K | -53.68K | 21.23K |
| Change in Accounts Payable | -374.58K | -342.30K | 272.84K | 168.03K | -21.72K | 77.01K |
| Change in Other Net Operating Assets | 240.71K | -492.67K | -5.35K | 43.81K | 193.00K | -217.54K |
| Operating Cash Flow | -4.34M | -5.10M | -4.66M | -3.53M | -2.96M | -1.97M |
| Capital Expenditures | -6.66M | -28.11K | -18.69K | -20.62K | -42.19K | -22.99K |
| Sale of Property, Plant & Equipment | 7.15M | |||||
| Sale (Purchase) of Intangibles | -255.50K | -157.65K | ||||
| Investment in Securities | 121.82K | 74.77K | -169.07K | |||
| Investing Cash Flow | -6.79M | -185.76K | 7.13M | 54.15K | -211.26K | -22.99K |
| Short-Term Debt Issued | 1.45M | 1.00M | 1.50M | |||
| Long-Term Debt Issued | 267.30K | |||||
| Total Debt Issued | 1.45M | 1.00M | 1.77M | |||
| Short-Term Debt Repaid | -2.45M | -1.50M | ||||
| Long-Term Debt Repaid | -246.65K | |||||
| Total Debt Repaid | -51.29K | -2.45M | -1.75M | |||
| Net Debt Issued (Repaid) | -51.29K | -1.00M | 1.00M | 20.65K | ||
| Issuance of Common Stock | 3.99M | 822.50K | 2.38M | 10.33M | ||
| Repurchase of Common Stock | -674.70K | -494.39K | -669.91K | -1.43M | -1.00M | |
| Other Financing Activities | -158.55K | -258.96K | ||||
| Financing Cash Flow | 11.62M | 9.65M | 706.09K | -434.05K | -1.16M | 10.09M |
| Foreign Exchange Rate Adjustments | 4.76K | -13.94K | -15.40K | -6.51K | -7.45K | -43.00 |
| Net Cash Flow | 489.06K | 4.35M | 3.16M | -3.92M | -4.34M | 8.10M |
| Free Cash Flow | -11.00M | -5.13M | -4.68M | -3.55M | -3.00M | -1.99M |
| Free Cash Flow Margin | -1,462.01% | -2,011.93% | -1,174.33% | -805.68% | -848.42% | -138.90% |
| Free Cash Flow Per Share | -36.64 | -27.65 | -27.85 | -23.54 | -18.43 | -12.74 |
| Levered Free Cash Flow | -9.54M | -3.55M | -2.44M | -2.94M | -426.77K | -1.37M |
| Unlevered Free Cash Flow | -9.51M | -3.55M | -2.38M | -2.91M | -426.77K | -1.34M |
| Cash Interest Paid | 86.10K | 4.21K | 13.14K | 12.16K | 42.97K | |
| Cash Income Tax Paid | 282.00 | 3.81K | ||||
| Change in Working Capital | -147.29K | -810.26K | 215.57K | 106.19K | 60.93K | -163.35K |
Ratios
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 2.12M | 5.94M | 25.23M | 92.84M | 276.47M | 383.28M |
| Enterprise Value | 11.59M | 5.44M | 20.06M | 92.60M | 270.61M | 374.07M |
| Last Close Price | 3.27 | 32.40 | 140.00 | 584.00 | 1,709.33 | 2,362.67 |
| PS Ratio | 2.82 | 23.28 | 63.36 | 210.74 | 781.82 | 267.20 |
| PB Ratio | 0.26 | 0.70 | 7.89 | 26.18 | 35.64 | 29.21 |
| P/TBV Ratio | 0.27 | 2.46 | 7.89 | 26.18 | 35.64 | 29.21 |
| EV/Sales Ratio | 15.40 | 21.33 | 50.39 | 210.19 | 765.27 | 260.78 |
| Debt / Equity Ratio | 1.36 | 0.00 | 0.04 | 0.34 | 0.04 | 0.04 |
| Net Debt / Equity Ratio | 1.16 | -0.94 | -1.09 | 0.21 | -0.54 | -0.62 |
| Net Debt / EBITDA Ratio | -2.02 | 1.65 | 0.57 | -0.15 | 0.83 | 2.84 |
| Net Debt / FCF Ratio | -0.86 | 1.56 | 0.75 | -0.21 | 1.39 | 4.06 |
| Asset Turnover | 0.07 | 0.04 | 0.09 | 0.06 | 0.03 | 0.15 |
| Inventory Turnover | 4.92 | 2.57 | 1.90 | 1.97 | 5.22 | 34.79 |
| Quick Ratio | 2.05 | 21.98 | 4.13 | 0.30 | 3.29 | 15.55 |
| Current Ratio | 2.44 | 23.60 | 4.39 | 0.62 | 3.47 | 16.12 |
| Return on Equity (ROE) | -106.03% | -81.74% | -86.69% | -83.34% | -47.19% | -35.94% |
| Return on Assets (ROA) | -28.22% | -47.17% | -82.32% | -42.23% | -27.87% | -19.22% |
| Return on Capital Employed (ROCE) | -25.50% | -57.40% | -193.60% | -134.70% | -65.60% | -22.40% |
| Earnings Yield | -557.59% | -80.64% | -12.69% | -5.08% | -1.78% | -0.84% |
| FCF Yield | -519.05% | -86.42% | -18.53% | -3.82% | -1.08% | -0.52% |
| Buyback Yield / Dilution | -69.90% | -10.53% | -11.34% | 7.38% | -4.07% | -1.85% |