Focus Universal Inc. (FCUV) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 6.78M | 8.65M | 771.08K | 1.54M | 2.5M | 3.85M | 5.97M | 654.33K | 715.85K | 1.03M | 2.04M | 1.8M | 3M | 4.81M | 6.59M | 7.34M | 8.27M | 9.21M | 10.01M | 1.74M |
| Cash & Short-Term Investments | 6.02M | 7.96M | 454.43K | 1.15M | 2.22M | 3.61M | 5.37M | 40.64K | 114.1K | 464.99K | 1.45M | 1.42M | 2.62M | 4.45M | 6.15M | 6.82M | 7.74M | 8.68M | 9.54M | 1.38M |
| Cash Only | 6.01M | 7.93M | 410.88K | 1.11M | 2.2M | 3.59M | 5.34M | 13.06K | 78.84K | 428.25K | 1.41M | 1.36M | 2.57M | 4.34M | 6.06M | 6.66M | 7.74M | 8.68M | 9.54M | 1.38M |
| Short-Term Investments | 8.87K | 22.89K | 43.55K | 39.41K | 21.67K | 24.66K | 27.04K | 27.58K | 35.26K | 36.73K | 39.16K | 60.69K | 51.4K | 105.47K | 84.81K | 163.49K | 0 | 0 | 0 | 0 |
| Accounts Receivable | 9.65K | 27.13K | 7.13K | 88.35K | 9.98K | 5.58K | 0 | 19.77K | 84.16K | 34.05K | 182.9K | 101.38K | 64.37K | 112.82K | 211.11K | 255.89K | 317.49K | 205.55K | 303.26K | 152K |
| Days Sales Outstanding | 34.5 | 2.1K | 153.09 | 126.64 | 3.68 | 3.86 | - | 420.97 | 29.96 | 49.47 | 181.99 | 35.01 | 33.77 | 209.41 | 354.17 | 403.59 | 149.75 | 134.11 | 32.99 | 86.93 |
| Inventory | 90.7K | 99.81K | 138.37K | 138.37K | 64.05K | 126.07K | 478.82K | 495.94K | 407.36K | 282.07K | 299.97K | 88.25K | 90.66K | 103.77K | 49.11K | 56.26K | 52.96K | 22.89K | 19.84K | 11.58K |
| Days Inventory Outstanding | 217.32 | 208.61 | 420.12 | 192.91 | 53.57 | 106.92 | 1.05K | -10.15K | 351.65 | 108.13 | 402.34 | 54.54 | 48.41 | 80.01 | 114.2 | 86.01 | 23.78 | 17.18 | 2.77 | 7.94 |
| Other Current Assets | 79.3K | 69.39K | 63.18K | 0 | 0 | 0 | 0 | 0 | 0 | 159.3K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.97K | 5.97K | 0 |
| Total Non-Current Assets | 1.01M | 238.38K | 109.37K | 137.84K | 164.53K | 233.95K | 258.94K | 4.2M | 4.25M | 4.31M | 4.36M | 4.42M | 4.49M | 4.52M | 4.47M | 4.56M | 4.68M | 4.81M | 4.43M | 4.48M |
| Property, Plant & Equipment | 218.78K | 79.21K | 109.37K | 137.84K | 164.53K | 168.75K | 193.13K | 4.18M | 4.23M | 4.28M | 4.33M | 4.4M | 4.47M | 4.48M | 4.43M | 4.53M | 4.62M | 4.77M | 4.43M | 4.47M |
| Fixed Asset Turnover | 0.32x | 0.01x | 0.23x | 0.23x | 1.14x | 0.74x | 0.03x | 0.00x | 0.04x | 0.05x | 0.02x | 0.05x | 0.05x | 0.02x | 0.01x | 0.01x | 0.03x | 0.04x | 0.14x | 0.06x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 256.1K | 159.18K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 539.21K | 0 | 0 | 0 | -1 | 65.19K | 65.81K | 25.71K | 23.66K | 24.14K | 23.42K | 23.55K | 24.82K | 33.26K | 34.3K | 36.23K | 69.21K | 33.93K | 662 | 6.63K |
| Total Assets | 7.8M | 8.89M | 880.45K | 1.67M | 2.67M | 4.08M | 6.23M | 4.86M | 4.97M | 5.33M | 6.4M | 6.22M | 7.49M | 9.32M | 11.06M | 11.9M | 12.96M | 14.02M | 14.44M | 6.22M |
| Asset Turnover | 0.01x | 0.00x | 0.02x | 0.02x | 0.06x | 0.03x | 0.01x | 0.00x | 0.03x | 0.03x | 0.01x | 0.03x | 0.03x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.06x | 0.04x |
| Asset Growth % | 192.32% | 117.77% | -85.87% | -65.5% | -46.28% | -23.51% | -2.63% | -21.88% | -33.72% | -42.79% | -42.14% | -47.78% | -42.19% | -33.51% | -23.41% | 91.46% | 89.11% | 150.69% | 139.26% | -3.32% |
| Total Current Liabilities | 507.91K | 366.47K | 705.64K | 829.22K | 769.26K | 876.98K | 763.94K | 3.66M | 2.55M | 1.66M | 1.41M | 432.14K | 402.45K | 1.39M | 2.28M | 314.28K | 624.86K | 571.44K | 629.51K | 571.97K |
| Accounts Payable | 454.31K | 358.01K | 685.1K | 793.42K | 706.65K | 702.07K | 550.02K | 1.06M | 748.02K | 435.02K | 285.21K | 305.35K | 214.73K | 267.69K | 168.6K | 187.27K | 330.96K | 293.35K | 371.34K | 231.27K |
| Days Payables Outstanding | 926.57 | 913.6 | 2.24K | 1.43K | 396.92 | 221.31 | 1.74K | -20.32K | 603.42 | 133.8 | 612.03 | 158.54 | 120.11 | 228.33 | 385.71 | 408.12 | 195.75 | 267.33 | 53.17 | 124.91 |
| Short-Term Debt | 53.6K | 0 | 0 | 0 | 0 | 0 | 75K | 2.33M | 1.55M | 1M | 1M | 0 | 0 | 0 | 0 | 0 | 158.55K | 132.62K | 178.64K | 271.08K |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 271 | 271 | 4.63K |
| Other Current Liabilities | 0 | 0 | 0 | 3.57K | 19.36K | 68.2K | 31.88K | 177.14K | 153.91K | 132.46K | 40.26K | 45.6K | 105.33K | 6.5K | 2.01M | 12.9K | 6.77K | 23.63K | 23.63K | 6.5K |
| Current Ratio | 13.36x | 23.60x | 1.09x | 1.85x | 3.25x | 4.39x | 7.82x | 0.18x | 0.28x | 0.62x | 1.45x | 4.16x | 7.45x | 3.47x | 2.89x | 23.35x | 13.24x | 16.12x | 15.90x | 3.03x |
| Quick Ratio | 13.18x | 23.32x | 0.90x | 1.69x | 3.17x | 4.24x | 7.19x | 0.04x | 0.12x | 0.45x | 1.23x | 3.95x | 7.23x | 3.39x | 2.87x | 23.17x | 13.16x | 16.08x | 15.87x | 3.01x |
| Cash Conversion Cycle | -674.76 | 1.4K | -1.67K | -1.11K | -339.67 | -110.54 | - | 10.6K | -221.81 | 23.8 | -27.7 | -68.99 | -37.93 | 61.09 | 82.67 | 81.48 | -22.21 | -116.03 | -17.41 | -30.04 |
| Total Non-Current Liabilities | 59.21K | 5.95M | 0 | 0 | 0 | 8.11K | 20.84K | 31.8K | 55.8K | 130.85K | 135.29K | 143.91K | 159.5K | 178.29K | 202.09K | 246.01K | 187.44K | 328.32K | 88.66K | 1.76M |
| Long-Term Debt | 59.21K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 25.93K | 88.66K | 1.74M |
| Capital Lease Obligations | 0 | 0 | 0 | 0 | 0 | 8.11K | 20.84K | 31.8K | 43.47K | 118.52K | 122.96K | 131.57K | 147.17K | 165.95K | 189.76K | 231.27K | 172.71K | 302.39K | 0 | 10.95K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 5.95M | 0 | 0 | 0 | 0 | 0 | 0 | 12.34K | 12.34K | 12.34K | 12.34K | 12.34K | 12.34K | 12.34K | 14.73K | 14.73K | 0 | 0 | 17.14K |
| Total Liabilities | 567.12K | 6.31M | 705.64K | 829.22K | 769.26K | 885.09K | 784.78K | 3.7M | 2.6M | 1.79M | 1.54M | 576.05K | 561.95K | 1.57M | 2.48M | 560.29K | 812.3K | 899.76K | 718.17K | 2.34M |
| Total Debt | 112.81K | 8.46K | 20.53K | 32.24K | 43.24K | 114.82K | 202.87K | 2.46M | 1.69M | 1.21M | 1.21M | 212.77K | 229.56K | 279.01K | 293.1K | 345.39K | 459.84K | 582.5K | 322.92K | 2.08M |
| Net Debt | -5.9M | -7.93M | -390.35K | -1.08M | -2.15M | -3.47M | -5.14M | 2.44M | 1.61M | 780.43K | -201.69K | -1.15M | -2.34M | -4.06M | -5.77M | -6.32M | -7.29M | -8.1M | -9.21M | 695.77K |
| Debt / Equity | 0.02x | 0.00x | 0.12x | 0.04x | 0.02x | 0.04x | 0.04x | 2.12x | 0.72x | 0.34x | 0.25x | 0.04x | 0.03x | 0.04x | 0.03x | 0.03x | 0.04x | 0.04x | 0.02x | 0.54x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | - | - | - | - | - | - | - | -17.47x | -33.21x | -38.26x | -347.30x | - | - | - | - | - | -311487.33x | -919.26x | -94.09x | -30.54x |
| Total Equity | 7.23M | 2.57M | 174.81K | 845.58K | 1.9M | 3.2M | 5.45M | 1.16M | 2.36M | 3.55M | 4.85M | 5.64M | 6.93M | 7.76M | 8.58M | 11.34M | 12.15M | 13.12M | 13.72M | 3.88M |
| Equity Growth % | 280.9% | -19.48% | -96.79% | -27.08% | -19.6% | -9.88% | 12.19% | -79.44% | -65.93% | -54.29% | -43.42% | -50.28% | -42.95% | -40.88% | -37.48% | 192.34% | 186.41% | 173.11% | 156.88% | -31.71% |
| Book Value per Share | 38.97 | 13.87 | 0.95 | 4.49 | 10.21 | 17.87 | 33.14 | 7.15 | 14.58 | 21.90 | 29.79 | 40.89 | 61.39 | 47.96 | 52.64 | 69.69 | 74.87 | 80.89 | 86.89 | 25.26 |
| Total Shareholders' Equity | 7.23M | 2.57M | 174.81K | 845.58K | 1.9M | 3.2M | 5.45M | 1.16M | 2.36M | 3.55M | 4.85M | 5.64M | 6.93M | 7.76M | 8.58M | 11.34M | 12.15M | 13.12M | 13.72M | 3.88M |
| Common Stock | 1.02K | 915 | 7.39K | 7.22K | 7.47K | 7.15K | 72.92K | 64.87K | 64.77K | 6.48K | 64.77K | 64.77K | 64.77K | 65.3K | 43.53K | 43.41K | 43.26K | 43.26K | 43.26K | 40.96K |
| Retained Earnings | -32.5M | -31.02M | -29.71M | -28.54M | -27.03M | -25.78M | -23.82M | -25.26M | -23.9M | -22.58M | -20.96M | -20M | -18.98M | -17.86M | -16.81M | -15.87M | -14.81M | -12.94M | -12.22M | -10.88M |
| Treasury Stock | -649.01K | -494.39K | -249.68K | -173.84K | -1.2M | -1.06M | -385.69K | -385.69K | -434.05K | -434.05K | -385.69K | -420.69K | 0 | -2M | -400 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -6.93K | -31.4K | -34.95K | -35.62K | -31.56K | -25.19K | -24.57K | -21.84K | -14.55K | -13.56K | -6.99K | -6.75K | -2.87K | -6.54K | 4.71K | 117 | 548 | -4 | 1.91M | 122.71K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |