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

Quarterly report [Sections 13 or 15(d)]

Discontinued Operation

Discontinued Operation

9 Months Ended

Sep. 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 September 30, 2025 and 2024 as follows:

Schedule of discontinued operations
	Three Months Ended September 30,
	2025		2024
Revenue	$	–	$	2,600
Cost of Revenue		–		29,079
Gross Loss		–		(26,479	)

Operating Expenses:
General and administrative		–		1,648
Total Operating Expenses		–		1,648

Loss from Operations		–		(28,127	)

Other Income (Expense):
Other income, net		–		1,343
Total other income, net		–		1,343

Net Loss	$	–	$	(26,784	)

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


	Nine Months Ended September 30,
	2025		2024
Revenue	$	–	$	50,772
Cost of Revenue		–		195,114
Gross Loss		–		(144,342	)

Operating Expenses:
General and administrative		–		136,985
Total Operating Expenses		–		136,985

Loss from Operations		–		(281,327	)

Other Income (Expense):
Other income, net		–		3,504
Total other income, net		–		3,504

Net Loss	$	–	$	(277,823	)

Total operating cash flows from discontinued operations were $0 and $65,221 respectively, for the nine months ended September 30, 2025 and 2024.