What is Focus Universal Inc.'s earnings per share (EPS)?

Focus Universal Inc. (FCUV) reported diluted earnings per share of -$7.07 for fiscal year 2025. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

Focus Universal Inc. (FCUV) Financials

FCUV

FY2025 annual

Revenue $255K -35.9% YoY

Net Income -$4.8M -49.6% YoY

EPS (Diluted) -$7.07 YoY not available

Free Cash Flow -$5.1M -9.7% YoY

Market Cap $2.5M as of Oct 20, 2026

Price / Sales 3.3x on $753K revenue, trailing 12 months to June 30, 2026

Price / Earnings n/m net loss, so no earnings multiple, trailing 12 months to June 30, 2026

Price / Book 0.3x on $8.2M equity, Q2 FY2026

A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 20, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Aug 14, 2026 Currency USD FYE December

Newest figures come from the 10-Q for Q2 FY2026, filed Aug 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the FCUV SEC filings page.

Focus Universal Inc. (FCUV) reported $255K in revenue for fiscal year 2025, down 35.9% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 13 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI FCUV FY2025 2026-10-04

The development-stage business has sales too small to absorb operating costs, while FY2025 financing sharply increased balance-sheet leverage.

Cash conversion remains weak: FY2025 operating cash outflow was $5.1M, nearly matching free cash flow of -$5.1M, so capital spending was not the main drain. Liabilities expanded from $885K in FY2024 to $6.3M in FY2025 as financing brought in $9.6M, indicating reported financial capacity came primarily from financing rather than operations.

FY2025 research and development spending was $920K against only $255K of revenue, so product-development spending exceeded the entire reported sales base. Gross margin fell to -13.8%, meaning reported sales did not cover direct costs.

Reported liquidity equaled 18.7 months of the latest annual operating outflow, but the capital structure became more leveraged: debt-to-equity rose from 0.3x in FY2024 to 2.5x in FY2025. That combination describes a company still funding development while relying more heavily on external capital.

Financial Health Signals

Financial health score not available

Focus Universal Inc. does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Altman Z-Score Distress

-5.32

Focus Universal Inc. scores -5.32, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($2.5M) relative to total liabilities ($6.3M). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Partial

3/8

Focus Universal Inc. passes 3 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 1 of 4 profitability signals pass, all 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality No Cash Backing

N/A

Focus Universal Inc. reported a net loss of $4.8M while operations used $5.1M of cash. With neither figure positive, the ratio between the two carries no quality signal.

Interest Coverage At Risk

N/A

Focus Universal Inc. reported an operating loss of $4.9M against $70K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.

Key Financial Metrics

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Earnings & Revenue

Revenue

$675K

YoY+1811.0%

QoQ+1307.4%

Focus Universal Inc. generated $675K in revenue in Q2 2026. This represents an increase of 1811.0% from the same quarter a year earlier. Against the prior quarter it is up 1307.4%.

EBITDA

-$1.3M

YoY+12.3%

QoQ-6.6%

Focus Universal Inc.'s EBITDA was -$1.3M in Q2 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 12.3% from the same quarter a year earlier. Against the prior quarter it is down 6.6%.

Net Income

-$1.5M

YoY-0.9%

QoQ-21.9%

Focus Universal Inc. reported -$1.5M in net income in Q2 2026. This represents a decrease of 0.9% from the same quarter a year earlier. Against the prior quarter it is down 21.9%.

EPS (Diluted)

Not reported for Q2 2026.

Cash & Balance Sheet

Cash & Debt

$1.6M

YoY+44.0%

QoQ-73.4%

5Y CAGR+3.0%

10Y CAGR+12.7%

Focus Universal Inc. held $1.6M in cash as of Q2 2026; long-term debt is not reported for that period.

Shares Outstanding

702,745

YoY-90.6%

QoQ-66.0%

5Y CAGR-55.7%

10Y CAGR-32.3%

Focus Universal Inc. had 702,745 shares outstanding in Q2 2026. This represents a decrease of 90.6% from the same quarter a year earlier. Against the prior quarter it is down 66.0%.

Free Cash Flow

Not reported for Q2 2026.

Dividends Per Share

Not reported for Q2 2026.

Margins & Returns

Return on Equity

-18.5%

YoY+159.5pp

QoQ+52.6pp

Focus Universal Inc.'s ROE was -18.5% in Q2 2026, measuring profit generated per dollar of shareholder equity. This is up 159.5 percentage points from the same quarter a year earlier. Against the prior quarter it is up 52.6 percentage points.

Gross Margin

Not reported for Q2 2026.

Operating Margin

Not shown for Q2 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Net Margin

Not shown for Q2 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Capital Allocation

R&D Spending

$362K

YoY-22.5%

QoQ+36.8%

Focus Universal Inc. invested $362K in research and development in Q2 2026. This represents a decrease of 22.5% from the same quarter a year earlier. Against the prior quarter it is up 36.8%.

Share Buybacks

$200K

YoY+581.9%

QoQ+29.0%

Focus Universal Inc. spent $200K on share buybacks in Q2 2026, returning capital to shareholders by reducing shares outstanding. This represents an increase of 581.9% from the same quarter a year earlier. Against the prior quarter it is up 29.0%.

Capital Expenditures

Not reported for Q2 2026.

FCUV Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

FCUV quarterly income statement

Metric	TTM	FY25S-1	FY24S-1	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1510-K	FY1410-K
Revenue	$753K	$255K-35.9%	$398K-9.6%	$441K+24.6%	$354K-75.3%	$1.4M-14.6%	$1.7M+15.0%	$1.5M+373.9%	$308K-65.7%	$898K-20.0%	$1.1M	N/A	$20K+26.7%	$16K
Cost of Revenue	N/A	$290K-25.2%	$388K+1.9%	$381K+15.1%	$331K-70.9%	$1.1M-18.5%	$1.4M+4.0%	$1.3M+873.3%	$138K-81.0%	$726K-16.2%	$867K	N/A	$11K+114.0%	$5K
Gross Profit	N/A	-$35K-445.6%	$10K-82.9%	$60K+162.6%	$23K-92.4%	$297K+4.7%	$284K+140.0%	$118K-30.5%	$170K-0.9%	$172K-32.7%	$255K	N/A	$9K-13.3%	$11K
R&D Expenses	$707K	$920K-33.4%	$1.4M+4.3%	$1.3M+24.9%	$1.1M+381.0%	$220K-14.1%	$257K+0.6%	$255K+15.2%	$222K+6.4%	$208K+3.1%	$202K	N/A	N/A	N/A
SG&A Expenses	N/A	$2.1M-1.9%	$2.1M+23.2%	$1.7M-17.2%	$2.1M+52.3%	$1.4M+7.3%	$1.3M+14.0%	$1.1M+146.5%	$452K+76.3%	$256K0.0%	$256K	N/A	$41K	N/A
Operating Income	-$4.9M	-$4.9M+21.1%	-$6.2M-25.2%	-$5.0M+4.9%	-$5.2M-72.6%	-$3.0M-11.6%	-$2.7M+18.8%	-$3.3M-110.3%	-$1.6M-204.3%	-$521K-11.5%	-$467K	N/A	-$84K-311.3%	-$21K
EBITDA	N/A	-$4.9M+20.5%	-$6.1M-28.1%	-$4.8M+5.1%	-$5.0M-76.5%	-$2.9M-12.3%	-$2.5M+19.8%	-$3.2M-103.7%	-$1.6M-200.1%	-$518K-11.3%	-$466K	N/A	N/A	N/A
Interest Expense	-$10K	$70K+71.4%	$41K+6.6%	$38K+886.3%	$4K-89.9%	$38K+708.2%	$5K+110.3%	$2K+100.5%	-$441K-642.1%	$81K+39970.0%	$203	N/A	$0	N/A
Income Tax	N/A	$0	$0	$0	$0	$0	$0	$0	$0-100.0%	$694+40.2%	$495	N/A	$0	$0
Net Income	-$4.8M	-$4.8M-49.6%	-$3.2M+32.2%	-$4.7M+4.2%	-$4.9M-53.0%	-$3.2M-27.0%	-$2.5M+20.1%	-$3.2M-56.8%	-$2.0M-223.2%	-$626K-34.0%	-$467K	N/A	-$84K-311.3%	-$21K
EPS (Basic)	N/A	-$7.07-48.2%	-$4.77-511.5%	-$0.78-875.0%	-$0.080.0%	-$0.08	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
EPS (Diluted)	—	-$7.07	-$4.77	-$0.78	-$0.08	-$0.08	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Diluted Shares (Avg)	N/A	742,201	671,513	6M	65M	42M	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'24S-1	Q3'2410-Q
Revenue	$675K+1811.0%	$48K-74.8%	$749-99.4%	$29K-61.3%	$35K+214.5%	$190K+6.0%	$133K	$74K+3.3%
Cost of Revenue	N/A	$33K-79.5%	N/A	$30K-28.8%	N/A	$160K+79.0%	$224K	$43K-4.2%
Gross Profit	N/A	$15K-50.1%	-$52K+43.2%	-$2K-105.1%	-$12K+39.7%	$31K-66.2%	-$91K	$32K+15.4%
R&D Expenses	$362K-22.5%	$265K-28.9%	-$208K-52.1%	$288K-6.6%	$467K+57.7%	$372K+8.4%	$434K	$309K+0.9%
SG&A Expenses	N/A	$487K+72.3%	$850K+65.8%	$441K-24.6%	$501K-0.9%	$282K-44.9%	$513K	$585K+51.0%
Operating Income	-$1.5M-0.4%	-$1.3M0.0%	-$899K+55.2%	-$1.2M+32.4%	-$1.5M-25.2%	-$1.3M-4.7%	-$2.0M	-$1.7M-60.1%
EBITDA	-$1.3M+12.3%	-$1.3M+0.1%	N/A	N/A	-$1.5M-28.1%	-$1.3M-7.4%	-$2.0M	-$1.7M-66.2%
Interest Expense	-$86K-809.0%	$40K+83.2%	$30K-22.7%	$6K-59.0%	$12K+222.5%	$22K+1014.3%	$39K	$14K+573.8%
Net Income	-$1.5M-0.9%	-$1.2M+0.4%	-$864K+55.9%	-$1.2M-180.9%	-$1.5M-10.3%	-$1.3M+4.9%	-$2.0M	$1.4M+249.0%
EPS (Basic)	-$2.69+66.3%	-$1.48+11.9%	-$6.53-1319.6%	-$0.16-172.7%	-$7.99-3704.8%	-$1.68-740.0%	-$0.46+37.0%	$0.22+2300.0%
EPS (Diluted)	N/A	-$1.48+11.9%	N/A	N/A	N/A	-$1.68	-$0.46	$0.02+300.0%
Diluted Shares (Avg)	564,651+199.7%	994,059+33.6%	N/A	7M	188,405-97.1%	743,849	N/A	7M-89.9%

Not reported in any period shown, so not listed: Income Tax.

FCUV Balance Sheet

FCUV quarterly balance sheet

Metric	FY25S-1	FY24S-1	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1510-K	FY1410-K
Total Assets	$8.9M+117.8%	$4.1M-23.5%	$5.3M-42.8%	$9.3M-33.5%	$14.0M+150.7%	$5.6M-22.6%	$7.2M-22.1%	$9.3M+1791.4%	$491K+1.0%	$486K-52.9%	$1.0M	$113K+1364.0%	$8K
Current Assets	$8.6M+124.8%	$3.8M+274.1%	$1.0M-78.6%	$4.8M-47.8%	$9.2M+814.5%	$1.0M-58.7%	$2.4M-48.0%	$4.7M+883.7%	$477K+5.4%	$452K-55.0%	$1.0M	$90K+1064.7%	$8K
Cash & Equivalents	$7.9M+121.1%	$3.6M+738.1%	$428K-90.1%	$4.3M-50.0%	$8.7M+1387.8%	$583K-73.4%	$2.2M-50.8%	$4.5M+1029.8%	$394K+16.0%	$340K-59.1%	$832K	$78K+953.0%	$7K
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$100K-20.8%	$126K-55.3%	$282K+171.8%	$104K+353.4%	$23K-46.1%	$42K-32.5%	$63K-9.8%	$70K+47.1%	$47K-30.8%	$68K+32.8%	$52K	$0	N/A
Accounts Receivable	$7K+27.6%	$6K-58.7%	$14K-82.7%	$78K-55.8%	$177K-6.9%	$191K+38.7%	$137K+1159.1%	$11K-58.5%	$26K+2.9%	$26K-76.1%	$107K	$0	$0
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	$0	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$6.3M+613.2%	$885K-50.5%	$1.8M+14.2%	$1.6M+74.0%	$900K+14.1%	$789K+46.1%	$540K+154.7%	$212K-62.4%	$563K+30.4%	$432K-13.7%	$501K	$142K+501.5%	$24K
Current Liabilities	$366K-58.2%	$877K-47.1%	$1.7M+19.5%	$1.4M+142.8%	$571K+8.3%	$528K+21.8%	$433K+104.3%	$212K-56.0%	$482K+11.7%	$431K-13.7%	$500K	$142K+501.5%	$24K
Non-Current Liabilities	$5.9M+73184.2%	$8K-93.8%	$131K-26.6%	$178K-45.7%	$328K+25.7%	$261K+144.1%	$107K	$0-100.0%	$81K+17280.8%	$468-48.6%	$911	$0	$0
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	$0	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$2.6M-19.5%	$3.2M-9.9%	$3.5M-54.3%	$7.8M-40.9%	$13.1M+173.1%	$4.8M-28.2%	$6.7M-26.2%	$9.1M+12587.3%	-$73K-235.0%	$54K-89.9%	$531K	-$29K-81.7%	-$16K
Retained Earnings	-$31.0M-20.3%	-$25.8M-14.2%	-$22.6M-26.4%	-$17.9M-38.1%	-$12.9M-33.2%	-$9.7M-35.3%	-$7.2M-79.3%	-$4.0M-102.3%	-$2.0M-46.3%	-$1.4M-523.8%	-$217K	-$107K-369.0%	-$23K

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'24S-1	Q3'2410-Q
Total Assets	$20.0M+1096.0%	$7.8M+192.3%	$8.9M+117.8%	$880K-85.9%	$1.7M-65.5%	$2.7M-46.3%	$4.1M-23.5%	$6.2M-2.6%
Current Assets	$2.0M+33.0%	$6.8M+171.0%	$8.6M+124.8%	$771K-87.1%	$1.5M+134.9%	$2.5M+249.6%	$3.8M+274.1%	$6.0M+192.6%
Cash & Equivalents	$1.6M+44.0%	$6.0M+173.9%	$7.9M+121.1%	$411K-92.3%	$1.1M+8405.8%	$2.2M+2685.0%	$3.6M+738.1%	$5.4M+281.1%
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$85K-38.6%	$91K+41.6%	$100K-20.8%	$138K-71.1%	$138K-72.1%	$64K-84.3%	$126K-55.3%	$479K+59.6%
Accounts Receivable	$69K+45662.0%	$10K-3.3%	$7K+27.6%	$7K	$150-99.2%	$10K-88.1%	$6K-58.7%	$0-100.0%
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Total Liabilities	$11.8M+1326.8%	$6.0M+686.0%	$6.3M+613.2%	$706K-10.1%	$829K-77.6%	$769K-70.5%	$885K-50.5%	$785K-49.2%
Current Liabilities	$836K+0.9%	$508K-34.0%	$366K-58.2%	$706K-7.6%	$829K-77.4%	$769K-69.8%	$877K-47.1%	$764K-45.8%
Non-Current Liabilities	$11.0M	$5.5M	$5.9M+73184.2%	$0-100.0%	$0-100.0%	$0-100.0%	$8K-93.8%	$21K-84.6%
Total Equity	$8.2M+869.8%	$1.8M-7.8%	$2.6M-19.5%	$175K-96.8%	$846K-27.1%	$1.9M-19.6%	$3.2M-9.9%	$5.4M+12.2%
Retained Earnings	-$34.0M-19.2%	-$32.5M-20.2%	-$31.0M-20.3%	-$29.7M-24.7%	-$28.5M-13.0%	-$27.0M-13.1%	-$25.8M-14.2%	-$23.8M-13.6%

Not reported in any period shown, so not listed: Goodwill, Long-Term Debt.

FCUV Cash Flow Statement

FCUV quarterly cash flow statement

Metric	TTM	FY25S-1	FY24S-1	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1510-K	FY1410-K
Operating Cash Flow	-$4.3M	-$5.1M-9.6%	-$4.7M-32.0%	-$3.5M-19.3%	-$3.0M-50.2%	-$2.0M-0.7%	-$2.0M-15.2%	-$1.7M-20.3%	-$1.4M-216.8%	-$446K-11.2%	-$401K	N/A	-$106K-26046.8%	$408
Depreciation & Amortization	N/A	$24K-67.7%	$74K-56.2%	$168K+1.0%	$166K+2.5%	$162K-0.1%	$162K+1.0%	$161K+474.1%	$28K+1182.9%	$2K+93.1%	$1K	N/A	N/A	N/A
Stock-Based Compensation	N/A	N/A	N/A	N/A	$0-100.0%	$48K0.0%	$48K-36.2%	$75K-86.1%	$541K	$0	$0	$0	N/A	N/A
Capital Expenditures	N/A	$28K+50.4%	$19K-9.4%	$21K-51.1%	$42K+83.5%	$23K+1649.6%	$1K-88.2%	$11K-99.8%	$4.6M	$0-100.0%	$8K	N/A	N/A	N/A
Free Cash Flow	N/A	-$5.1M-9.7%	-$4.7M-31.7%	-$3.5M-18.3%	-$3.0M-50.6%	-$2.0M-1.8%	-$2.0M-14.5%	-$1.7M+71.6%	-$6.0M-1248.9%	-$446K-9.0%	-$409K	N/A	N/A	N/A
Investing Cash Flow	-$6.8M	-$186K-102.6%	$7.1M+13062.8%	$54K+125.6%	-$211K-818.9%	-$23K-1649.6%	-$1K+99.8%	-$565K+87.7%	-$4.6M	$0+100.0%	-$8K	N/A	$0	$0
Financing Cash Flow	$11.6M	$9.6M+1266.4%	$706K+262.7%	-$434K+62.5%	-$1.2M-111.5%	$10.1M+2808.3%	$347K	$0-100.0%	$10.1M+1914.6%	$500K+703.1%	-$83K	N/A	N/A	$7K
Share Buybacks	$675K	$494K-26.2%	$670K-53.3%	$1.4M+43.4%	$1.0M	$0	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'24S-1	Q3'2410-Q
Operating Cash Flow	-$741K+48.1%	-$1.1M+5.9%	-$1.4M-39.7%	-$1.1M+45.2%	-$1.4M-72.1%	-$1.2M-36.8%	-$998K-7.9%	-$1.9M-94.3%
Depreciation & Amortization	$201K+3551.0%	$7K+23.3%	$7K+652.6%	N/A	$6K-82.8%	$5K-84.6%	$873-97.9%	$5K-87.7%
Capital Expenditures	N/A	N/A	$788-85.5%	$2K-36.5%	$2K-63.6%	$23K+363.5%	$5K+1567.8%	$4K+13.5%
Free Cash Flow	N/A	N/A	-$1.4M-39.0%	-$1.1M+45.2%	-$1.4M-71.3%	-$1.2M-38.6%	-$1.0M-8.4%	-$1.9M-94.1%
Investing Cash Flow	-$6.0M-351147.0%	-$622K-2561.3%	-$158K-2814.1%	-$2K-100.0%	-$2K+63.6%	-$23K-363.5%	-$5K-1567.8%	$7.1M+52482.6%
Financing Cash Flow	$2.3M+563.3%	-$155K-6.9%	$9.1M+1318.3%	$365K+192.4%	$352K-54.6%	-$145K-126.3%	-$745K-1440.3%	$125K-87.9%
Share Buybacks	$200K+581.9%	$155K+6.9%	$245K-63.5%	$76K	$29K	$145K	$670K+1285.2%	$0-100.0%

Not reported in any period shown, so not listed: Stock-Based Compensation, Dividends Paid.

FCUV Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

FCUV quarterly financial ratios

Metric	FY25S-1	FY24S-1	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1510-K	FY1410-K
Gross Margin	-13.8%-16.4pp	2.6%-11.0pp	13.5%+7.1pp	6.4%-14.3pp	20.7%+3.8pp	16.9%+8.8pp	8.1%-47.1pp	55.3%+36.1pp	19.1%-3.6pp	22.8%	N/A	46.9%-21.7pp	68.5%
Operating Margin	-1918.8%	-1557.3%	-1124.0%	-1472.1%	-210.3%	-161.1%	-228.1%	-514.0%	-58.0%-16.3pp	-41.6%	N/A	-418.6%	-129.0%
Net Margin	-1877.4%	-803.8%	-1071.0%	-1393.3%	-224.5%	-151.1%	-217.5%	-657.1%	-69.7%-28.1pp	-41.7%	N/A	-418.6%	-129.0%
Return on Equity	-186.1%-85.9pp	-100.2%+32.9pp	-133.1%-69.6pp	-63.5%-39.0pp	-24.6%+28.3pp	-52.8%-5.3pp	-47.5%-25.1pp	-22.3%	N/A	-869.5%	N/A	N/A	N/A
Return on Assets	-53.9%+24.6pp	-78.4%+10.0pp	-88.4%-35.6pp	-52.8%-29.9pp	-23.0%+22.4pp	-45.4%-1.4pp	-43.9%-22.1pp	-21.8%+105.9pp	-127.7%-31.4pp	-96.3%	N/A	-74.7%+191.1pp	-265.8%
Current Ratio	23.60+19.2x	4.39+3.8x	0.62-2.8x	3.47-12.7x	16.12+14.2x	1.91-3.7x	5.64-16.5x	22.13+21.1x	0.99-0.1x	1.05-1.0x	2.01	0.63+0.3x	0.33
Debt-to-Equity	2.45+2.2x	0.28-0.2x	0.50+0.3x	0.20+0.1x	0.07-0.1x	0.16+0.2x	0.000.0x	0.02	N/A	8.03+7.1x	0.94	N/A	N/A
Asset Turnover	0.03-0.1x	0.100.0x	0.080.0x	0.04-0.1x	0.10-0.2x	0.30+0.1x	0.20+0.2x	0.03-1.8x	1.83-0.5x	2.31	N/A	0.18-1.9x	2.06
FCF Margin	-2011.9%	-1174.3%	-805.7%	-848.4%	-138.9%	-116.5%	-117.0%	-1951.0%	-49.6%-13.2pp	-36.5%	N/A	N/A	N/A

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'24S-1	Q3'2410-Q
Gross Margin	N/A	31.8%+15.7pp	-6912.1%	-5.6%-48.3pp	-35.1%	16.1%-34.3pp	-68.5%	42.7%+4.5pp
Operating Margin	-229.5%	-2650.9%	-119973.6%	-4114.4%	-4366.7%	-668.3%	-1507.4%	-2353.8%
Net Margin	-225.0%	-2597.5%	-115402.9%	-4065.6%	-4261.7%	-657.7%	-1472.7%	1942.9%
Return on Equity	-18.5%+159.5pp	-71.2%-5.2pp	-33.6%+27.8pp	-667.2%-693.7pp	-178.1%-60.3pp	-65.9%-10.2pp	-61.4%	26.5%+46.4pp
Return on Assets	-7.6%+82.3pp	-16.0%+30.9pp	-9.7%+38.3pp	-132.5%-155.6pp	-89.9%-61.8pp	-46.9%-20.4pp	-48.1%	23.1%+38.3pp
Current Ratio	2.44+0.6x	13.36+10.1x	23.60+19.2x	1.09-6.7x	1.85+1.7x	3.25+3.0x	4.39+3.8x	7.82+6.4x
Debt-to-Equity	1.44+0.5x	3.45+3.0x	2.45+2.2x	4.04+3.9x	0.98-2.2x	0.41-0.7x	0.28-0.2x	0.14-0.2x
Asset Turnover	0.030.0x	0.01-0.1x	0.000.0x	0.030.0x	0.020.0x	0.070.0x	0.03	0.010.0x
FCF Margin	N/A	N/A	-186175.6%	-3705.4%	-4047.4%	-653.6%	-753.3%	-2614.7%

Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Gross Margin, Operating Margin, Net Margin, FCF Margin.

Similar Companies

Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.

Company	Fiscal year	Revenue	Net income	Net margin	Market cap	Health score
Focus Universal Inc. FCUV	FY2025	$255K	-$4.8M	N/A	$2.5M	—
Electro-Sensors Inc ELSE	FY2025	$10.1M	$306K	3.0%	$27.3M	57/100
Energous Corporation WATT	FY2025	$5.6M	-$9.6M	N/A	$49.0M	67/100
The LGL Group, Inc. LGL	FY2025	$4.2M	$688K	16.5%	$83.5M	66/100
Astrotech Corporation (DE) ASTC	FY2026	$913K	-$14.4M	N/A	$10.0M	—

Where Focus Universal Inc. Ranks

Frequently Asked Questions

What is Focus Universal Inc.'s annual revenue?

Focus Universal Inc. (FCUV) reported $255K in total revenue for fiscal year 2025. This represents a -35.9% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Focus Universal Inc.'s revenue growing?

Focus Universal Inc. (FCUV) revenue declined by 35.9% year-over-year, from $398K to $255K in fiscal year 2025.

Is Focus Universal Inc. profitable?

No, Focus Universal Inc. (FCUV) reported a net income of -$4.8M in fiscal year 2025.

What is Focus Universal Inc.'s EBITDA?

Focus Universal Inc. (FCUV) had EBITDA of -$4.9M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is Focus Universal Inc.'s gross margin?

Focus Universal Inc. (FCUV) had a gross margin of -13.8% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.

What is Focus Universal Inc.'s return on equity (ROE)?

Focus Universal Inc. (FCUV) has a return on equity of -186.1% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is Focus Universal Inc.'s free cash flow?

Focus Universal Inc. (FCUV) recorded an outflow of $5.1M in free cash flow during fiscal year 2025. This represents a -9.7% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.

What is Focus Universal Inc.'s operating cash flow?

Focus Universal Inc. (FCUV) recorded an outflow of $5.1M in operating cash flow during fiscal year 2025, representing cash used by core business activities.

What are Focus Universal Inc.'s total assets?

Focus Universal Inc. (FCUV) had $8.9M in total assets as of fiscal year 2025, including both current and long-term assets.

What are Focus Universal Inc.'s capital expenditures?

Focus Universal Inc. (FCUV) invested $28K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

How much does Focus Universal Inc. spend on research and development?

Focus Universal Inc. (FCUV) invested $920K in research and development during fiscal year 2025.

Does Focus Universal Inc. buy back shares?

Yes, Focus Universal Inc. (FCUV) spent $494K on share buybacks during fiscal year 2025, returning capital to shareholders by reducing shares outstanding.

How many shares does Focus Universal Inc. have outstanding?

Focus Universal Inc. (FCUV) had 1M shares outstanding as of fiscal year 2025.

What is Focus Universal Inc.'s current ratio?

Focus Universal Inc. (FCUV) had a current ratio of 23.60 as of fiscal year 2025, which is generally considered healthy.

What is Focus Universal Inc.'s debt-to-equity ratio?

Focus Universal Inc. (FCUV) had a debt-to-equity ratio of 2.45 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Focus Universal Inc.'s return on assets (ROA)?

Focus Universal Inc. (FCUV) had a return on assets of -53.9% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Focus Universal Inc.'s P/E ratio?

Focus Universal Inc. (FCUV) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (trailing 12 months to June 30, 2026). The market capitalization is $2.5M as of Oct 20, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is Focus Universal Inc.'s price-to-sales ratio?

Focus Universal Inc. (FCUV) trades at 3.3x sales, its market capitalization divided by revenue of $753K revenue, trailing 12 months to June 30, 2026. The market capitalization is $2.5M as of Oct 20, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

How does Focus Universal Inc.'s liquidity compare with its operating cash outflow?

At the end of fiscal year 2025, Focus Universal Inc. (FCUV) held $7.9M in cash, cash equivalents and investments, and reported an operating cash outflow of $5.1M over that year. Dividing the one by the other, the reported balance equals about 19 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.

What is Focus Universal Inc.'s Altman Z-Score?

Focus Universal Inc. (FCUV) has an Altman Z-Score of -5.32, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

What is Focus Universal Inc.'s Piotroski F-Score?

Focus Universal Inc. (FCUV) has a Piotroski F-Score of 3 out of 8 computable signals; 1 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Focus Universal Inc.'s earnings high quality?

Focus Universal Inc. (FCUV) reported a net loss of $4.8M while operations used $5.1M of cash. With neither figure positive, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can Focus Universal Inc. cover its interest payments?

Focus Universal Inc. (FCUV) reported an operating loss of $4.9M against $70K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.