Quarterly report pursuant to Section 13 or 15(d)

8. Condensed Financial Information of Focus (Details - Balance Sheet)

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8. Condensed Financial Information of Focus (Details - Balance Sheet) - USD ($)
Mar. 31, 2016
Dec. 31, 2015
Mar. 31, 2015
Dec. 31, 2014
Current Assets:        
Cash and cash equivalents $ 601,577 $ 832,013 $ 78,005 $ 136
Prepaid expenses 11,866 14,961    
Total current assets 683,252 1,005,437    
Property and equipment, net of accumulated depreciation 2,326 1,408    
Other assets        
Deposits 24,726 24,726    
Total Assets 710,304 1,031,571    
Current Liabilities:        
Accounts payable and accrued liabilities 227,627 275,925    
Income taxes payable 0 800    
Total current liabilities 293,851 499,656    
Noncurrent Liabilities:        
Deferred rent 1,253 911    
Total Liabilities 295,104 500,567    
Stockholders' Equity:        
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 34,574,706 shares issued and outstanding as of March 31, 2016 (unaudited) and December 31, 2015 34,575 34,575    
Additional paid-in capital 713,239 713,239    
Accumulated deficit (332,614) (216,810)    
Total stockholders' equity 415,200 531,004    
Total Liabilities and Stockholder's Equity: 710,304 $ 1,031,571    
Focus Universal, Inc.        
Current Assets:        
Cash and cash equivalents 8,957   5,681  
Prepaid expenses 11,866   14,961  
Total current assets 20,823   20,642  
Property and equipment, net of accumulated depreciation 1,326   1,408  
Other assets        
Investment in Perfecular Inc. 606,268   669,433  
Deposits 24,726   24,726  
Total Assets 653,143   716,209  
Current Liabilities:        
Accounts payable and accrued liabilities 3,941   5,745  
Due to Perfecular Inc. 232,749   177,749  
Income taxes payable 0   800  
Total current liabilities 236,690   184,294  
Noncurrent Liabilities:        
Deferred rent 1,253   911  
Total Liabilities 237,943   185,205  
Stockholders' Equity:        
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 34,574,706 shares issued and outstanding as of March 31, 2016 (unaudited) and December 31, 2015 34,575   34,575  
Additional paid-in capital 713,239   713,239  
Accumulated deficit (332,614)   (216,810)  
Total stockholders' equity 415,200   531,004  
Total Liabilities and Stockholder's Equity: $ 653,143   $ 716,209