Saturday 17 October 2026 Export FCUV’s income statement to Excel — free account

Focus Universal, Inc.

FCUV Technology Scientific & Technical Instruments

Focus Universal, Inc.’s revenue for fiscal 2025 (year ended December 2025) was $255,000.00, down 35.9% from fiscal 2024. In the quarter to June 2026, revenue grew 1,812.8%, EPS grew 66.4% and free cash flow fell 417.3%, each against the same quarter a year earlier.

3.54 0.04 +1.14%

Follow FCUV

Alert me

Market cap: $3.4M
P/E: 0.0×
Fwd P/E: −111×
Dividend yield: —
F-score: 3/9
Altman Z: −4.99
Beneish M: n/a
Dividend safety: n/a

Overview Business Profile Financial Analysis Income Statement Balance Sheet Cash Flow Metrics & Ratios 10-Q 10-K

	Dec '16	Dec '17	Dec '18	Dec '19	Dec '20	Dec '21	Dec '22	Dec '23	Dec '24	Dec '25
Piotroski F-Score Full definition →	—	—	5	3	3	6	2	5	3	3
P/E ratio Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
P/S ratio Full definition →	46.24	95.89	907.27	140.14	85.39	171.79	780.63	205.36	59.08	23.57
Altman Z-Score Full definition →	67.36	84.43	790.83	225.03	105.44	163.16	102.61	20.50	3.05	(4.99)
Altman Z″-Score (non-manufacturers) Full definition →	(15.12)	(20.48)	45.52	8.49	(1.95)	14.90	(2.39)	(18.73)	(22.25)	(8.54)
P/FCF ratio Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	9.52	0.00
Beneish M-Score Full definition →	—	(4.85)	(0.08)	10.39	(2.85)	(2.37)	(3.40)	(4.43)	0.82	—
P/Operating CF Full definition →	(660.89)	(470.09)	(1,027.64)	(358.25)	(624.39)	(521.43)	(528.13)	(97.78)	(23.57)	(4.31)
P/B ratio Full definition →	964.31	0.00	30.84	30.60	29.84	18.78	35.59	25.52	7.36	2.34
Price to Tangible BV Full definition →	964.31	0.00	30.84	31.99	31.76	19.21	36.98	27.80	8.10	2.49
EV/Sales Full definition →	46.05	95.68	893.37	138.68	85.28	165.85	769.14	206.93	55.59	1.08
EV/EBITDA Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
EV/Operating CF Full definition →	(128.89)	(192.79)	(195.04)	(119.29)	(73.23)	(120.80)	(91.97)	(25.84)	(4.75)	(0.05)
EV/FCF Full definition →	(126.31)	(189.31)	(45.76)	(105.79)	(73.21)	(119.33)	(90.68)	(25.69)	8.96	(0.05)
Quick Ratio Full definition →	0.87	0.87	21.26	5.38	1.47	15.55	3.21	0.28	4.13	21.79
Current Ratio Full definition →	1.05	0.99	22.13	5.64	1.91	16.13	3.47	0.62	4.39	23.59
Net Debt/EBITDA Full definition →	0.73	0.72	3.66	0.75	0.07	2.98	0.84	(0.12)	0.59	1.63
Debt/Assets Full definition →	0.00%	16.57%	0.00%	2.61%	7.09%	1.13%	1.21%	18.75%	0.00%	0.00%
Debt/Equity Full definition →	0.00	(1.12)	0.00	0.03	0.08	0.01	0.01	0.28	0.00	0.00
Asset Turnover Full definition →	1.48	1.84	0.06	0.18	0.26	0.15	0.03	0.06	0.08	0.04
Operating CF/Net income Full definition →	0.86	0.71	0.70	0.53	0.77	0.61	0.60	0.75	1.46	0.97
Capex/Depreciation Full definition →	(7.45)	0.00	(12.61)	(0.32)	(0.01)	(0.14)	(0.25)	(0.12)	96.84	(7.81)
Interest Coverage Full definition →	(4,670.00)	(4.92)	—	(1,850.22)	(27,039.00)	—	(1,334.77)	(129.29)	(69.59)	—
ROE Full definition →	(159.85%)	6,663.83%	(45.03%)	(40.31%)	(44.15%)	(35.94%)	(47.19%)	(83.48%)	(94.95%)	(181.73%)
ROA Full definition →	(61.61%)	(128.33%)	(41.45%)	(38.48%)	(39.57%)	(32.84%)	(42.21%)	(64.38%)	(67.98%)	(80.84%)
ROIC Full definition →	0.00%	0.00%	(21.47%)	(44.43%)	(36.59%)	(40.97%)	(92.24%)	(75.17%)	0.00%	0.00%
Return on Tangible Assets Full definition →	(1,584.41%)	(41,760.00%)	(22.35%)	(47.68%)	(51.02%)	(24.78%)	(64.41%)	(136.70%)	(105.62%)	(62.79%)
Average Days of Receivables Full definition →	11.68	10.93	59.83	34.32	41.43	52.29	116.44	28.17	5.13	38.79
Research and Development Expense of Revenue Full definition →	17.99%	23.18%	71.89%	17.47%	15.28%	15.37%	299.89%	300.66%	347.12%	360.78%
Selling, General and Administrative Expense of Revenue Full definition →	35.58%	40.54%	451.93%	173.71%	113.09%	169.56%	880.32%	591.19%	973.80%	1,348.31%
Intangible Assets out of Total Assets Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.02
Share Based Compensation of Revenue Full definition →	0.00%	0.00%	175.72%	34.75%	38.90%	33.32%	443.72%	215.05%	142.00%	184.20%
Graham Net Nets Full definition →	0.00	0.00	0.02	0.01	0.00	0.03	0.01	(0.01)	0.13	0.39
Graham Number Full definition →	0.00	7.80	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Earnings Yield Full definition →	(0.90%)	(0.73%)	(0.76%)	(1.42%)	(1.68%)	(1.31%)	(2.22%)	(5.37%)	(13.77%)	(80.04%)
Free Cash Flow Yield Full definition →	(0.79%)	(0.53%)	(2.15%)	(0.94%)	(1.36%)	(0.81%)	(1.09%)	(3.92%)	10.50%	(85.37%)
Revenue per Share Full definition →	8.65	6.92	2.17	9.51	10.93	13.75	2.17	2.92	2.37	1.37
Operating CF per Share Full definition →	(3.09)	(3.44)	(9.96)	(11.06)	(12.73)	(18.88)	(18.17)	(23.40)	(27.72)	(27.51)
Capex per Share Full definition →	(0.06)	0.00	(32.46)	(1.41)	(0.01)	(0.22)	(0.26)	(0.14)	42.42	(1.00)
Free Cash Flow per Share Full definition →	(3.15)	(3.44)	(42.42)	(12.47)	(12.74)	(19.10)	(18.43)	(23.54)	14.70	(28.51)
Cash per Share Full definition →	2.62	3.04	31.45	14.29	3.80	83.21	26.68	2.84	21.51	42.90
Shareholders Equity per Share Full definition →	0.41	(0.56)	63.98	43.57	31.28	125.81	47.65	23.51	19.02	13.87
Interest Debt per Share Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Book value per Share Full definition →	0.41	(0.56)	63.98	43.57	31.28	125.81	47.65	23.51	19.02	13.87
Free Cash Flow Full definition →	(0.41)	(0.45)	(6.01)	(1.91)	(1.96)	(1.99)	(3.00)	(3.55)	2.47	(5.29)
Working Capital Full definition →	0.02	0.00	4.48	2.01	0.48	8.64	3.42	(0.63)	2.97	8.28
Capital Expenditures Full definition →	(0.01)	—	(4.60)	(0.22)	0.00	(0.02)	(0.04)	(0.02)	7.13	(0.19)
Net Current Asset Value Full definition →	0.02	(0.09)	4.48	1.90	0.22	8.31	3.24	(0.76)	2.96	2.33
EV/EBIT Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Capex to Sales Full definition →	0.01	0.00	14.93	0.15	0.00	0.02	0.12	0.05	(17.90)	0.73
Price to Operating Income Full definition →	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other line items
Depreciation/Fixed assets Full definition →	0.13	13.25	0.08	0.14	0.04	0.04	0.04	0.04	1.22	0.36
Cash ROIC Full definition →	(103.83%)	(110.57%)	(44.46%)	(21.11%)	(33.82%)	(9.07%)	(24.56%)	(71.36%)	36.28%	(50.22%)
Accounts Receivable Turnover Full definition →	15.71	28.60	7.96	15.55	10.24	7.24	2.22	6.00	20.11	15.60
Accounts Payable Turnover Full definition →	2.69	1.78	0.45	7.43	6.83	4.46	1.18	1.08	0.68	0.55
Inventory Turnover Full definition →	14.43	12.53	2.35	20.23	26.47	34.78	5.22	1.97	1.90	2.57
Average Days of Payables Full definition →	155.21	225.79	446.26	52.35	56.59	94.16	295.29	416.84	660.65	450.12
Days of Inventory on Hand Full definition →	28.85	23.82	184.75	17.11	11.12	7.35	114.50	270.32	118.66	125.48
Average Receivables Full definition →	0.07	0.03	0.04	0.09	0.16	0.20	0.16	0.07	0.02	0.02
Average Payables Full definition →	0.32	0.41	0.31	0.18	0.20	0.25	0.28	0.35	0.57	0.53
Average Inventory Full definition →	0.06	0.06	0.06	0.07	0.05	0.03	0.06	0.19	0.20	0.11
Average Assets Full definition →	0.76	0.49	4.88	8.25	6.41	9.81	11.67	7.33	4.71	6.48
Average Common Equity Full definition →	0.29	(0.01)	4.50	7.88	5.75	8.96	10.44	5.65	3.37	2.88

Show all line items

Columns are period end dates

Stockrow Weekly