Quarterly report pursuant to Section 13 or 15(d)

9. Pro Forma Consolidated Statements of Operations (Tables)

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9. Pro Forma Consolidated Statements of Operations (Tables)
3 Months Ended
Mar. 31, 2016
Business Combinations [Abstract]  
Pro Forma Consolidated Statements of Operations
    FOCUS     PERFECULAR           PRO  
    UNIVERSAL INC.     INC.     PRO FORMA     FORMA  
    HISTORICAL     HISTORICAL     ADJUSTMENTS     CONSOLIDATED  
                                 
Revenue   $ –     $ 45,730       –     $ 45,730  
                                 
Cost of Revenue     1,700       15,887       –       17,587  
                                 
Gross Profit (Loss)     (1,700 )     29,843       –       28,143  
                                 
                                 
Operation Expenses:                                
       Compensation - officers                 15,250       15,250  
       General and administrative     6,086       42,810               48,896  
       Professional fees     27,785       755       –       28,540  
       Research and development     –       157,475       (15,250 )     142,225  
            Total Operating Expenses     33,871       201,040       –       234,911  
                                 
Loss from Operations     (35,571 )     (171,197 )     –       (206,768 )
                                 
Other Expense:                                
       Interest expense, net     –       (4,981 )     –       (4,981 )
            Total Other Expense     –       (4,981 )     –       (4,981 )
                                 
Loss before income taxes     (35,571 )     (176,178 )     –       (211,749 )
                                 
Income tax provision     –       –       –       –  
                                 
Net Loss   $ (35,571 )   $ (176,178 )     –     $ (211,749 )