Quarterly report pursuant to Section 13 or 15(d)

9. Pro Forma Consolidated Statements of Operations (Details)

v3.5.0.2
9. Pro Forma Consolidated Statements of Operations (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Jun. 30, 2016
Jun. 30, 2015
Revenue $ 86,603 $ 2,008 $ 170,990 $ 2,008
Cost of revenue 11,689 2,025 17,419 3,725
Gross profit 74,914 (17) 153,571 (1,717)
Operation Expenses:        
Compensation - officers 30,000 0 60,000 0
General and administrative 71,047 21,639 149,549 27,725
Professional fees 23,059 13,048 71,042 40,833
Research & development 46,452 0 82,982 0
Total operating expenses 170,558 34,687 363,573 68,558
Loss from Operations (95,644) (34,704) (210,002) (70,275)
Other Expense:        
Other expense 0 (1,473) (250) (1,473)
Total other (expense) income 2,069 8,527 1,423 8,527
Loss before income taxes (93,575) (26,177) (208,579) (61,748)
Income tax provision 0 0 800 0
Net Loss $ (93,575) (26,177) $ (209,379) (61,748)
Focus Universal, Inc. Historical        
Revenue   2,008   2,008
Cost of revenue   2,025   3,725
Gross profit   (17)   (1,717)
Operation Expenses:        
Compensation - officers   0   0
General and administrative   21,639   27,725
Professional fees   13,048   40,833
Research & development   0   0
Total operating expenses   34,687   68,558
Loss from Operations   (34,704)   (70,275)
Other Expense:        
Interest expense, net   (1,473)   (1,473)
Other income   10,000   10,000
Total other (expense) income   8,527   8,527
Loss before income taxes   (26,177)   (61,748)
Income tax provision   0   0
Net Loss   (26,177)   (61,748)
Perfecular, Inc. Historical        
Revenue   112,261   157,991
Cost of revenue   10,944   26,831
Gross profit   101,317   131,160
Operation Expenses:        
Compensation - officers   0   0
General and administrative   42,252   85,062
Professional fees   11,800   12,555
Research & development   76,375   233,850
Total operating expenses   130,427   331,467
Loss from Operations   (29,110)   (200,307)
Other Expense:        
Interest expense, net   (3,598)   (8,579)
Other income   0   0
Total other (expense) income   (3,598)   (8,579)
Loss before income taxes   (32,708)   (208,886)
Income tax provision   0   0
Net Loss   (32,708)   (208,886)
Pro Forma Member        
Revenue   0   0
Cost of revenue   0   0
Gross profit   0   0
Operation Expenses:        
Compensation - officers   30,000   45,250
General and administrative   (10,000)   (10,000)
Professional fees   0   0
Research & development   (30,000)   (45,250)
Total operating expenses   (10,000)   (10,000)
Loss from Operations   10,000   10,000
Other Expense:        
Interest expense, net   0   0
Other income   (10,000)   (10,000)
Total other (expense) income   (10,000)   (10,000)
Loss before income taxes   0   0
Income tax provision   0   0
Net Loss   0   0
Pro Forma Consolidated Member        
Revenue   114,269   159,999
Cost of revenue   12,969   30,556
Gross profit   101,300   129,443
Operation Expenses:        
Compensation - officers   30,000   45,250
General and administrative   53,891   102,787
Professional fees   24,848   53,388
Research & development   46,375   188,600
Total operating expenses   155,114   390,025
Loss from Operations   (53,814)   (260,582)
Other Expense:        
Interest expense, net   (5,071)   (10,052)
Other income   0   0
Total other (expense) income   (5,071)   (10,052)
Loss before income taxes   (58,885)   (270,634)
Income tax provision   0   0
Net Loss   $ (58,885)   $ (270,634)