Quarterly report pursuant to Section 13 or 15(d)

9. Pro Forma Consolidated Statements of Operations (Details)

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9. Pro Forma Consolidated Statements of Operations (Details) - USD ($)
 3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Revenue $ 84,387 $ 0
Cost of revenue 5,730 1,700
Gross profit 78,657 (1,700)
Operation Expenses:    
Compensation - officers 30,000 0
General and administrative 78,502 6,086
Professional fees 47,983 27,785
Research & development 36,530 0
Total operating expenses 193,015 33,871
Loss from Operations (114,358) (35,571)
Other Expense:    
Interest expense, net (396) 0
Total other expense (646) 0
Loss before income taxes (115,004) (35,571)
Income tax provision 800 0
Net Loss (115,804) $ (35,571)
Focus Universal, Inc. Historical    
Revenue 0  
Cost of revenue 1,700  
Gross profit (1,700)  
Operation Expenses:    
General and administrative 6,086  
Professional fees 27,785  
Research & development 0  
Total operating expenses 33,871  
Loss from Operations (35,571)  
Other Expense:    
Interest expense, net 0  
Total other expense 0  
Loss before income taxes (35,571)  
Income tax provision 0  
Net Loss (35,571)  
Perfecular, Inc. Historical    
Revenue 45,730  
Cost of revenue 15,887  
Gross profit 29,843  
Operation Expenses:    
General and administrative 42,810  
Professional fees 755  
Research & development 157,475  
Total operating expenses 201,040  
Loss from Operations (171,197)  
Other Expense:    
Interest expense, net (4,981)  
Total other expense (4,981)  
Loss before income taxes (176,178)  
Income tax provision 0  
Net Loss (176,178)  
Pro Forma Member    
Revenue 0  
Cost of revenue 0  
Gross profit 0  
Operation Expenses:    
Compensation - officers 15,250  
Professional fees 0  
Research & development (15,250)  
Total operating expenses 0  
Loss from Operations 0  
Other Expense:    
Interest expense, net 0  
Total other expense 0  
Loss before income taxes 0  
Income tax provision 0  
Net Loss 0  
Pro Forma Consolidated Member    
Revenue 45,730  
Cost of revenue 17,587  
Gross profit 28,143  
Operation Expenses:    
Compensation - officers 15,250  
General and administrative 48,896  
Professional fees 28,540  
Research & development 142,225  
Total operating expenses 234,911  
Loss from Operations (206,768)  
Other Expense:    
Interest expense, net (4,981)  
Total other expense (4,981)  
Loss before income taxes (211,749)  
Income tax provision 0  
Net Loss $ (211,749)