Focus Universal Inc.
Income Statement
| Line Item | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 | Mar 2025 | Dec 2024 | Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $675.2K | $48.0K | $749 | $28.7K | $35.3K | $190.3K | $133.2K | $74.2K |
| Cost of Revenue | — | $32.7K | — | $30.3K | — | $159.7K | $224.4K | $42.5K |
| Gross Profit | — | $15.2K | $-51.8K | $-1.6K | $-12.4K | $30.5K | $-127.1K | $31.7K |
| Gross Margin | — | 31.8% | -6,912.1% | -5.6% | -35.1% | 16.1% | -95.4% | 42.7% |
| Operating Expenses | ||||||||
| Research & Development | $362.2K | $264.8K | $-207.7K | $288.1K | $467.3K | $372.3K | $433.9K | $308.5K |
| SG&A Expense | — | $486.6K | $850.1K | $441.4K | $501.1K | $282.5K | $512.6K | $585.5K |
| Operating Income | $-1.5M | $-1.3M | $-898.6K | $-1.2M | $-1.5M | $-1.3M | $-2.0M | $-1.7M |
| Operating Margin | -229.5% | -2,650.9% | -119,973.6% | -4,114.4% | -4,366.7% | -668.3% | -1,507.4% | -2,353.8% |
| Interest Expense | — | — | — | — | — | — | — | — |
| Pretax Income | — | — | — | — | — | — | — | — |
| Income Tax Expense | — | — | — | — | — | — | — | — |
| Net Income | $-1.5M | $-1.2M | $-864.4K | $-1.2M | $-1.5M | $-1.3M | $-2.0M | $1.4M |
| Net Margin | -225.0% | -2,597.5% | -115,402.9% | -4,065.6% | -4,261.7% | -657.7% | -1,472.7% | 1,942.9% |
| EPS (Basic) | $-2.69 | $-1.48 | $2.76 | $-0.16 | $-7.99 | $-1.68 | $-4.58 | $0.22 |
| EPS (Diluted) | — | $-1.48 | — | — | — | $-1.68 | $-4.57 | $0.02 |
| Shares Outstanding (Basic) | 564.7K | 994.1K | 742.2K | 7.4M | 188.4K | 743.8K | 671.5K | 6.6M |
| Shares Outstanding (Diluted) | 564.7K | 994.1K | 742.2K | 7.4M | 188.4K | 743.8K | 671.5K | 6.6M |
| Dividends Per Share | — | — | — | — | — | — | — | — |