# Focus Universal Inc.: financial statements, quarterly FCUV · Nasdaq · CIK 1590418 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31 Pages: [Overview](/companies/fcuv.md) · [Financials](/companies/fcuv/financials.md) · [Filings](/companies/fcuv/filings.md) · [Insiders](/companies/fcuv/insiders.md) Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/fcuv/financials.md?period=annual). ## Income statement | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Revenue | $k | [71.9](/filings/0001683168-24-007704.md) | [202 d](/filings/0001683168-25-001278.md) | [180](/filings/0001683168-25-003212.md) | [11.2](/filings/0001683168-25-005910.md) | [74.2](/filings/0001683168-25-008135.md) | [133 d](/filings/0001683168-26-002503.md) | [190](/filings/0001683168-26-003903.md) | [35.3](/filings/0001683168-26-006446.md) | [28.7](/filings/0001683168-25-008135.md) | [0.7 d](/filings/0001683168-26-002503.md) | [48.0](/filings/0001683168-26-003903.md) | [675](/filings/0001683168-26-006446.md) | | Cost of revenue | $k | [44.4](/filings/0001683168-24-007704.md) | [207 d](/filings/0001683168-25-001278.md) | [89.2](/filings/0001683168-25-003212.md) | [31.8](/filings/0001683168-24-005592.md) | [42.5](/filings/0001683168-25-008135.md) | [260 d](/filings/0001683168-26-002503.md) | [160](/filings/0001683168-26-003903.md) | not reported | [30.3](/filings/0001683168-25-008135.md) | [52.5 d](/filings/0001683168-26-002503.md) | [32.7](/filings/0001683168-26-003903.md) | not reported | | Gross profit | $k | [27.5](/filings/0001683168-24-007704.md) | [(5.1) d](/filings/0001683168-25-001278.md) | [90.3](/filings/0001683168-25-003212.md) | [15.3](/filings/0001683168-25-005910.md) | [31.7](/filings/0001683168-25-008135.md) | [(127) d](/filings/0001683168-26-002503.md) | [30.5](/filings/0001683168-26-003903.md) | [(12.4)](/filings/0001683168-25-005910.md) | [(1.6)](/filings/0001683168-25-008135.md) | [(51.8) d](/filings/0001683168-26-002503.md) | [15.2](/filings/0001683168-26-003903.md) | not reported | | Research and development | $k | [306](/filings/0001683168-24-007704.md) | [399 d](/filings/0001683168-25-001278.md) | [343](/filings/0001683168-25-003212.md) | [296](/filings/0001683168-25-005910.md) | [309](/filings/0001683168-25-008135.md) | [434 d](/filings/0001683168-26-002503.md) | [372](/filings/0001683168-26-003903.md) | [467](/filings/0001683168-26-006446.md) | [288](/filings/0001683168-25-008135.md) | [(208) d](/filings/0001683168-26-002503.md) | [265](/filings/0001683168-26-003903.md) | [362](/filings/0001683168-26-006446.md) | | Operating income | $k | [(1,091)](/filings/0001683168-24-007704.md) | [(1,506) d](/filings/0001683168-25-001278.md) | [(1,214)](/filings/0001683168-25-003212.md) | [(1,232)](/filings/0001683168-25-005910.md) | [(1,747)](/filings/0001683168-25-008135.md) | [(2,008) d](/filings/0001683168-26-002503.md) | [(1,272)](/filings/0001683168-26-003903.md) | [(1,543)](/filings/0001683168-26-006446.md) | [(1,180)](/filings/0001683168-25-008135.md) | [(899) d](/filings/0001683168-26-002503.md) | [(1,272)](/filings/0001683168-26-003903.md) | [(1,550)](/filings/0001683168-26-006446.md) | | Interest expense | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Income tax | $k | [0.0](/filings/0001683168-23-008275.md) | [0.0 d](/filings/0001683168-25-001278.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Net income | $k | [(968)](/filings/0001683168-24-007704.md) | [(1,618) d](/filings/0001683168-25-001278.md) | [(1,316)](/filings/0001683168-25-003212.md) | [(1,365)](/filings/0001683168-25-005910.md) | [1,442](/filings/0001683168-25-008135.md) | [(1,961) d](/filings/0001683168-26-002503.md) | [(1,251)](/filings/0001683168-26-003903.md) | [(1,506)](/filings/0001683168-26-006446.md) | [(1,166)](/filings/0001683168-25-008135.md) | [(864) d](/filings/0001683168-26-002503.md) | [(1,246)](/filings/0001683168-26-003903.md) | [(1,519)](/filings/0001683168-26-006446.md) | | Diluted EPS | $ per share | [(0.01)](/filings/0001683168-24-007704.md) | not reported | [(0.20)](/filings/0001683168-25-003212.md) | [(0.02)](/filings/0001683168-24-005592.md) | [0.02](/filings/0001683168-24-007704.md) | not reported | [(1.68)](/filings/0001683168-26-003903.md) | not reported | not reported | not reported | [(1.48)](/filings/0001683168-26-003903.md) | not reported | | Basic EPS | $ per share | [(0.01)](/filings/0001683168-24-007704.md) | not reported | [(0.20)](/filings/0001683168-25-003212.md) | [(0.21)](/filings/0001683168-25-005910.md) | [0.22](/filings/0001683168-25-008135.md) | not reported | [(1.68)](/filings/0001683168-26-003903.md) | [(7.99)](/filings/0001683168-26-006446.md) | [(0.16)](/filings/0001683168-25-008135.md) | not reported | [(1.48)](/filings/0001683168-26-003903.md) | [(2.69)](/filings/0001683168-26-006446.md) | - Revenue: us-gaap:Revenues - Cost of revenue: us-gaap:CostOfRevenue - Gross profit: us-gaap:GrossProfit - Research and development: us-gaap:ResearchAndDevelopmentExpense - Operating income: us-gaap:OperatingIncomeLoss - Interest expense: not reported - Income tax: us-gaap:IncomeTaxExpenseBenefit - Net income: us-gaap:NetIncomeLoss - Diluted EPS: us-gaap:EarningsPerShareDiluted - Basic EPS: us-gaap:EarningsPerShareBasic ## Balance sheet | Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Cash and equivalents | $m | [1.4](/filings/0001683168-23-008275.md) | [0.4](/filings/0001683168-25-001278.md) | [0.1](/filings/0001683168-24-003438.md) | [0.0](/filings/0001683168-24-005592.md) | [5.4](/filings/0001683168-24-007704.md) | [3.6](/filings/0001683168-26-002503.md) | [2.2](/filings/0001683168-25-003212.md) | [1.1](/filings/0001683168-25-005910.md) | [0.4](/filings/0001683168-25-008135.md) | [7.9](/filings/0001683168-26-006446.md) | [6.0](/filings/0001683168-26-003903.md) | [1.6](/filings/0001683168-26-006446.md) | | Current assets | $m | [2.0](/filings/0001683168-23-008275.md) | [1.0](/filings/0001683168-25-001278.md) | [0.7](/filings/0001683168-24-003438.md) | [0.7](/filings/0001683168-24-005592.md) | [6.0](/filings/0001683168-24-007704.md) | [3.8](/filings/0001683168-26-002503.md) | [2.5](/filings/0001683168-25-003212.md) | [1.5](/filings/0001683168-25-005910.md) | [0.8](/filings/0001683168-25-008135.md) | [8.6](/filings/0001683168-26-006446.md) | [6.8](/filings/0001683168-26-003903.md) | [2.0](/filings/0001683168-26-006446.md) | | Total assets | $m | [6.4](/filings/0001683168-23-008275.md) | [5.3](/filings/0001683168-25-001278.md) | [5.0](/filings/0001683168-24-003438.md) | [4.9](/filings/0001683168-24-005592.md) | [6.2](/filings/0001683168-24-007704.md) | [4.1](/filings/0001683168-26-002503.md) | [2.7](/filings/0001683168-25-003212.md) | [1.7](/filings/0001683168-25-005910.md) | [0.9](/filings/0001683168-25-008135.md) | [8.9](/filings/0001683168-26-006446.md) | [7.8](/filings/0001683168-26-003903.md) | [20.0](/filings/0001683168-26-006446.md) | | Current liabilities | $m | [1.4](/filings/0001683168-23-008275.md) | [1.7](/filings/0001683168-25-001278.md) | [2.5](/filings/0001683168-24-003438.md) | [3.7](/filings/0001683168-24-005592.md) | [0.8](/filings/0001683168-24-007704.md) | [0.9](/filings/0001683168-26-002503.md) | [0.8](/filings/0001683168-25-003212.md) | [0.8](/filings/0001683168-25-005910.md) | [0.7](/filings/0001683168-25-008135.md) | [0.4](/filings/0001683168-26-006446.md) | [0.5](/filings/0001683168-26-003903.md) | [0.8](/filings/0001683168-26-006446.md) | | Total liabilities | $m | [1.5](/filings/0001683168-23-008275.md) | [1.8](/filings/0001683168-25-001278.md) | [2.6](/filings/0001683168-24-003438.md) | [3.7](/filings/0001683168-24-005592.md) | [0.8](/filings/0001683168-24-007704.md) | [0.9](/filings/0001683168-26-002503.md) | [0.8](/filings/0001683168-25-003212.md) | [0.8](/filings/0001683168-25-005910.md) | [0.7](/filings/0001683168-25-008135.md) | [0.4](/filings/0001683168-26-006446.md) | [0.6](/filings/0001683168-26-003903.md) | [11.8](/filings/0001683168-26-006446.md) | | Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [18.0](/filings/0001683168-26-006446.md) | | Short-term borrowings | $m | not reported | [0.0](/filings/0001683168-24-007704.md) | [0.3](/filings/0001683168-24-003438.md) | [0.2](/filings/0001683168-24-005592.md) | [0.1](/filings/0001683168-24-007704.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | | Shareholders' equity | $m | [4.9](/filings/0001683168-24-007704.md) | [3.5](/filings/0001683168-26-002503.md) | [2.4](/filings/0001683168-25-005910.md) | [1.2](/filings/0001683168-25-008135.md) | [5.4](/filings/0001683168-25-008135.md) | [3.2](/filings/0001683168-26-006446.md) | [1.9](/filings/0001683168-26-006446.md) | [0.8](/filings/0001683168-26-006446.md) | [0.2](/filings/0001683168-25-008135.md) | [2.6](/filings/0001683168-26-006446.md) | [1.8](/filings/0001683168-26-006446.md) | [8.2](/filings/0001683168-26-006446.md) | - Cash and equivalents: us-gaap:Cash, us-gaap:CashAndCashEquivalentsAtCarryingValue - Current assets: us-gaap:AssetsCurrent - Total assets: us-gaap:Assets - Current liabilities: us-gaap:LiabilitiesCurrent - Total liabilities: us-gaap:Liabilities - Long-term debt: us-gaap:LongTermDebt - Short-term borrowings: us-gaap:ShortTermBorrowings - Shareholders' equity: us-gaap:StockholdersEquity ## Cash flow | Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Operating cash flow | $k | [(997) d](/filings/0001683168-24-007704.md) | [(925) d](/filings/0001683168-25-001278.md) | [(892)](/filings/0001683168-25-003212.md) | [(830) d](/filings/0001683168-25-005910.md) | [(1,937) d](/filings/0001683168-25-008135.md) | [(998) d](/filings/0001683168-26-002503.md) | [(1,220)](/filings/0001683168-26-003903.md) | [(1,428) d](/filings/0001683168-26-006446.md) | [(1,061) d](/filings/0001683168-25-008135.md) | [(1,394) d](/filings/0001683168-26-002503.md) | [(1,149)](/filings/0001683168-26-003903.md) | [(741) d](/filings/0001683168-26-006446.md) | | Capital expenditure | $k | [3.1 d](/filings/0001683168-24-007704.md) | [0.3 d](/filings/0001683168-25-001278.md) | [5.0](/filings/0001683168-25-003212.md) | [4.7 d](/filings/0001683168-25-005910.md) | [3.5 d](/filings/0001683168-25-008135.md) | [5.4 d](/filings/0001683168-26-002503.md) | [23.4](/filings/0001683168-25-003212.md) | [1.7 d](/filings/0001683168-26-006446.md) | [2.2 d](/filings/0001683168-25-008135.md) | [0.8 d](/filings/0001683168-26-002503.md) | not reported | not reported | | Share repurchases | $k | [(35.0) d](/filings/0001683168-24-007704.md) | [48.4 d](/filings/0001683168-25-001278.md) | [0.0](/filings/0001683168-25-003212.md) | [0.0 d](/filings/0001683168-25-005910.md) | [0.0 d](/filings/0001683168-25-008135.md) | [670 d](/filings/0001683168-26-002503.md) | [145](/filings/0001683168-26-003903.md) | [29.3 d](/filings/0001683168-26-006446.md) | [75.8 d](/filings/0001683168-25-008135.md) | [245 d](/filings/0001683168-26-002503.md) | [155](/filings/0001683168-26-003903.md) | [200 d](/filings/0001683168-26-006446.md) | - Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities - Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment - Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock ## Shares | Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) | | --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | | Diluted shares (weighted) | millions of shares | [65.2](/filings/0001683168-23-008275.md) | [45.1](/filings/0001683168-24-003438.md) | [65.2](/filings/0001683168-24-005592.md) | [65.2](/filings/0001683168-24-007704.md) | [6.5](/filings/0001683168-25-003212.md) | [6.5](/filings/0001683168-25-005910.md) | [6.6](/filings/0001683168-25-008135.md) | [0.7](/filings/0001683168-26-003903.md) | [0.2](/filings/0001683168-26-006446.md) | [7.4](/filings/0001683168-25-008135.md) | [1.0](/filings/0001683168-26-003903.md) | [0.6](/filings/0001683168-26-006446.md) | - Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding Shares outstanding: 702,745 at 2026-08-10, from the cover of the [10-Q filed 2026-08-14](/filings/0001683168-26-006446.md) (dei:EntityCommonStockSharesOutstanding). Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:43 ET. No prices; not investment advice.