Focus Universal Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Discontinued Operation

Discontinued Operation

12 Months Ended

Dec. 31, 2025

Discontinued Operations and Disposal Groups [Abstract]

Note 9 – 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 loss from discontinued operations presented in the statement of operations for the years ended December 31, 2024 as follows:

Schedule of discontinued operations
	For the Years Ended December 31, 2024
Revenue	$	50,772
Cost of Revenue		241,327
Gross Profit (loss)		(190,555	)

Operating Expenses:
Selling expense		9,834
General and administrative		81,375
Total Operating Expenses		91,209

Loss from Operations		(281,764	)

Other Income:
Other income, net		3,501
Total other income, net		3,501

Net Loss	$	(278,263	)

Total operating cash flows from discontinued operations were $52,700 for the years ended December 31, 2024.