Focus Universal Inc. Transition report pursuant to Rule 13a-10 or 15d-10

5. Business Concentrations and Risk	9 Months Ended
Dec. 31, 2015
Risks and Uncertainties [Abstract]
Business Concentrations and Risk	Major customers One customer accounted for 100% of the total accounts receivable at December 31, 2015. Major vendors One vendor accounted for 98% of total accounts payable at December 31, 2015.

5. Business Concentrations and Risk

9 Months Ended

Dec. 31, 2015

Major customers

One customer accounted for 100% of the total accounts receivable at December 31, 2015.

Major vendors

One vendor accounted for 98% of total accounts payable at December 31, 2015.