Focus Universal Inc. General form for registration of securities under the Securities Act of 1933

Property and Equipment

9 Months Ended

Sep. 30, 2025

Note 5 – Property and Equipment

At September 30, 2025 and December 31, 2024, property and equipment consisted of the following:

Schedule of property and equipment
	September 30, 2025			December 31, 2024
Building improvement	$	14,620		$	14,620
Furniture and fixtures		42,404			42,033
Equipment		166,772			137,966
Software		1,995			1,995
Total cost		225,791			196,614
Less accumulated depreciation		(154,081	)		(136,129	)
Property and equipment, net	$	71,710		$	60,485

Depreciation expense for the nine months ended September 30, 2025 and 2024 amounted to $17,231 and $72,738, respectively.