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.
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Focus Universal, Inc. (FCUV) Beneish M-score
Focus Universal, Inc.'s Beneish M-score for fiscal 2025 cannot be worked out: gross margin index cannot be worked out.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2024 | 0.82 | 5.25 |
| FY2023 | −4.43 | (1.03) |
| FY2022 | −3.40 | (1.03) |
| FY2021 | −2.37 | 0.48 |
| FY2020 | −2.85 | (13.24) |
| FY2019 | 10.39 | 10.46 |
| FY2018 | −0.08 | 4.77 |
| FY2017 | −4.85 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 7.55 | — | 6.95 | |
| Gross margin index | — | — | n/a | — |
| Asset quality index | 0.45 | — | 0.18 | |
| Sales growth index | 0.64 | — | 0.57 | |
| Depreciation index | 2.09 | — | 0.24 | |
| SG&A index | 1.38 | — | −0.24 | |
| Total accruals to total assets | 0.04 | — | 0.17 | |
| Leverage index | 0.19 | — | −0.06 | |
| Beneish M-score | n/a — gross margin index cannot be worked out | — | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| SOBR SOBR Safe, Inc. compare | −4.0× |
| ASTC Astrotech Corporation compare | −3.1× |
| MIND MIND Technology, Inc. compare | −2.6× |
| AIMD Ainos, Inc. compare | −2.6× |
| MVIS Microvision, Inc. compare | — |
| FCUV Focus Universal, Inc. | — |
| SVRE SaverOne 2014 Ltd. Sponsored ADR compare | — |
| ARAI Arrive AI Inc. compare | — |
| AWIN AERWINS Technologies Inc. compare | — |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI