| 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 |
) |
|