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FOCUS UNIVERSAL INC.: 10-Q filed 2026-08-14

What FOCUS UNIVERSAL INC. reported in its quarterly report filed 2026-08-14 (fiscal Q2 2026): 42 published measures, 112 facts as tagged in accession 0001683168-26-006446.

This filing

Form
10-Q (quarterly report)
Filed
2026-08-14
Fiscal period
fiscal Q2 2026
Accession
0001683168-26-006446 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All FOCUS UNIVERSAL INC. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2026-06-3020,031,060USD
At 2025-12-318,885,514USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2026-06-3011,831,024USD
At 2025-12-31366,471USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2026-06-308,200,036USD
At 2026-03-311,750,793USD
At 2025-12-312,572,759USD
At 2025-06-30845,581USD
At 2025-03-311,898,149USD
At 2024-12-313,195,224USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2026-04-01 to 2026-06-30-1,518,958USD91
2026-01-01 to 2026-06-30-2,765,036USD181
2025-04-01 to 2025-06-30-1,505,648USD91
2025-01-01 to 2025-06-30-2,757,026USD181

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2026-01-01 to 2026-06-30-1,889,277USD181
2025-01-01 to 2025-06-30-2,648,288USD181

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2026-01-01 to 2026-06-306,656,031USD181
2025-01-01 to 2025-06-3025,091USD181

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2026-04-01 to 2026-06-30675,170USD91
2026-01-01 to 2026-06-30723,143USD181
2025-04-01 to 2025-06-3035,330USD91
2025-01-01 to 2025-06-30225,585USD181

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2026-01-01 to 2026-06-302,180,050USD181
2025-01-01 to 2025-06-30207,387USD181

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2026-01-01 to 2026-06-30-6,632,052USD181
2025-01-01 to 2025-06-30-25,091USD181

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2026-06-30-34,015,113USD
At 2025-12-31-31,023,411USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2026-04-01 to 2026-06-30564,651shares91
2026-01-01 to 2026-06-30409,315shares181
2025-04-01 to 2025-06-30188,405shares91
2025-01-01 to 2025-06-30179,775shares181

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2026-04-01 to 2026-06-30564,651shares91
2026-01-01 to 2026-06-30409,315shares181
2025-04-01 to 2025-06-30188,405shares91
2025-01-01 to 2025-06-30179,775shares181

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2026-04-01 to 2026-06-30-2.69USD/shares91
2026-01-01 to 2026-06-30-7.31USD/shares181
2025-04-01 to 2025-06-30-7.99USD/shares91
2025-01-01 to 2025-06-30-15.34USD/shares181

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2026-06-3017,575,589USD
At 2025-12-3166,705USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2026-01-01 to 2026-06-30199,022USD181
2025-01-01 to 2025-06-30189,861USD181

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2026-04-01 to 2026-06-30-1,549,575USD91
2026-01-01 to 2026-06-30-2,821,286USD181
2025-04-01 to 2025-06-30-1,542,760USD91
2025-01-01 to 2025-06-30-2,814,287USD181

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2026-06-302,043,988USD
At 2025-12-318,647,129USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2026-06-30836,423USD
At 2025-12-31366,471USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2026-06-3068,643USD
At 2025-12-317,125USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

PeriodValueUnitDays
2026-01-01 to 2026-06-30354,143USD181
2025-01-01 to 2025-06-30173,837USD181

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2026-04-01 to 2026-06-302,224,745USD91
2026-01-01 to 2026-06-303,544,429USD181
2025-04-01 to 2025-06-301,578,090USD91
2025-01-01 to 2025-06-303,039,872USD181

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2026-06-3084,950USD
At 2025-12-3199,813USD

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

PeriodValueUnitDays
2026-04-01 to 2026-06-30362,165USD91
2026-01-01 to 2026-06-30626,962USD181
2025-04-01 to 2025-06-30467,297USD91
2025-01-01 to 2025-06-30839,555USD181

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2026-06-30702,745shares
At 2025-12-31228,774shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2026-06-301,600,258USD
At 2025-12-317,934,958USD
At 2025-06-301,111,201USD
At 2024-12-313,589,318USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2026-06-3043,071,198USD
At 2025-12-3134,038,844USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

PeriodValueUnitDays
At 2026-06-30-20,238USD
At 2025-12-31-31,397USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2026-06-30149,172USD
At 2025-12-3112,501USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2026-06-30117,554USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

PeriodValueUnitDays
At 2026-06-3018,004,081USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2026-06-3017,936,794USD
At 2025-12-31228,040USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

PeriodValueUnitDays
At 2026-06-30361,205USD
At 2025-12-31161,335USD

Other noncurrent liabilities

Noncurrent liabilities the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2026-06-3063,484USD
At 2025-12-310USD

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2026-04-01 to 2026-06-30-1,512,825USD91
2026-01-01 to 2026-06-30-2,980,543USD181
2025-04-01 to 2025-06-30-1,509,713USD91
2025-01-01 to 2025-06-30-2,767,459USD181

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

PeriodValueUnitDays
2026-04-01 to 2026-06-30-1,518,958USD91
2026-01-01 to 2026-06-30-2,991,702USD181
2025-04-01 to 2025-06-30-1,505,648USD91
2025-01-01 to 2025-06-30-2,757,026USD181

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

PeriodValueUnitDays
2026-01-01 to 2026-06-30198,588USD181
2025-01-01 to 2025-06-3010,959USD181

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

PeriodValueUnitDays
2026-04-01 to 2026-06-303,670USD91
2026-01-01 to 2026-06-303,226USD181
2025-04-01 to 2025-06-307,237USD91
2025-01-01 to 2025-06-308,490USD181

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2026-04-01 to 2026-06-3030,617USD91
2026-01-01 to 2026-06-3056,250USD181
2025-04-01 to 2025-06-3037,112USD91
2025-01-01 to 2025-06-3057,261USD181

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2026-01-01 to 2026-06-3086,103USD181
2025-01-01 to 2025-06-300USD181

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

PeriodValueUnitDays
2026-01-01 to 2026-06-300USD181
2025-01-01 to 2025-06-303,525USD181

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2026-01-01 to 2026-06-3061,518USD181
2025-01-01 to 2025-06-30-5,434USD181

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

PeriodValueUnitDays
2026-01-01 to 2026-06-30-14,863USD181
2025-01-01 to 2025-06-3013,943USD181

Inspect the source

Entity
FOCUS UNIVERSAL INC. / CIK 0001590418
Captured
2026-09-20T09:23:52.982Z
SEC response SHA-256
d35a6bf0c7e75cc069ce5545c0f7a80fa52590736b978e08ca492e677373c860

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001590418.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))