Focus Universal Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Discontinued Operation

Discontinued Operation

6 Months Ended

Jun. 30, 2025

Discontinued Operations and Disposal Groups [Abstract]

Note 8 – Discontinued Operation

On August 5, 2024, the Company and the segment manager of AT Tech Systems LLC reached a tentative oral agreement to terminate his employment and the employment of his two direct report team members. The Company discontinued operations of AT Tech Systems on August 21, 2024 with a termination cost of $22,000.

The income (loss) from discontinued operations presented in the statement of operations for the three months ended June 30, 2025 and 2024 as follows:

Schedule of discontinued operations
	Three Months Ended June 30,
	2025		2024
Revenue	$	–	$	8,519
Cost of Revenue		–		35,884
Gross Loss		–		(27,365	)

Operating Expenses:
General and administrative		–		119,931
Total Operating Expenses		–		119,931

Loss from Operations		–		(147,296	)

Other Income (Expense):
Other income, net		–		1,020
Total other income, net		–		1,020

Net Loss	$	–	$	(146,276	)

Total operating cash flows from discontinued operations were $0 and $146,276, respectively, for the three months ended June 30, 2025 and 2024.

The income (loss) from discontinued operations presented in the statement of operations for the six months ended June 30, 2025 and 2024 as follows:


	Six Months Ended June 30,
	2025		2024
Revenue	$	–	$	48,172
Cost of Revenue		–		166,035
Gross Loss		–		(117,863	)

Operating Expenses:
General and administrative		–		135,337
Total Operating Expenses		–		135,337

Loss from Operations		–		(253,200	)

Other Income (Expense):
Other income, net		–		2,161
Total other income, net		–		2,161

Net Loss	$	–	$	(251,039	)

Total operating cash flows from discontinued operations were $0 and $187,709, respectively, for the six months ended June 30, 2025 and 2024.