Quarterly report pursuant to Section 13 or 15(d)

8. Condensed Financial Information of Focus (Details - Balance Sheet)

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8. Condensed Financial Information of Focus (Details - Balance Sheet) - USD ($)
Sep. 30, 2016
Dec. 31, 2015
Sep. 30, 2015
Dec. 31, 2014
Current Assets:        
Cash and cash equivalents $ 423,504 $ 832,013 $ 148,969 $ 136
Prepaid expenses 10,426 14,961    
Total current assets 510,549 1,005,437    
Property and equipment, net 4,032 1,408    
Other assets        
Investment in Perfecular Inc. 0 0    
Deposits 24,726 24,726    
Total Assets 539,307 1,031,571    
Current Liabilities:        
Accounts payable and accrued liabilities 311,620 275,925    
Due to Perfecular Inc. 0 63,369    
Income taxes payable 800 800    
Other current liabilities 4,400 0    
Total current liabilities 316,820 499,656    
Noncurrent Liabilities:        
Deferred rent 819 911    
Total Liabilities 317,639 500,567    
Stockholders' Equity:        
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 34,574,706 shares issued and outstanding as of September 30, 2016 and December 31, 2015 34,575 34,575    
Additional paid-in capital 713,239 713,239    
Accumulated deficit (526,146) (216,810)    
Total stockholders' equity 221,668 531,004    
Total Liabilities and Stockholder's Equity: 539,307 1,031,571    
Focus Universal, Inc. [Member]        
Current Assets:        
Cash and cash equivalents 17,942 5,681    
Prepaid expenses 9,896 14,961    
Total current assets 27,838 20,642    
Property and equipment, net 1,162 1,408    
Other assets        
Investment in Perfecular Inc. 469,485 669,433    
Deposits 24,726 24,726    
Total Assets 523,211 716,209    
Current Liabilities:        
Accounts payable and accrued liabilities 21,861 5,745    
Due to Perfecular Inc. 273,663 177,749    
Income taxes payable 800 800    
Other current liabilities 4,400 0    
Total current liabilities 300,724 184,294    
Noncurrent Liabilities:        
Deferred rent 819 911    
Total Liabilities 301,543 185,205    
Stockholders' Equity:        
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 34,574,706 shares issued and outstanding as of September 30, 2016 and December 31, 2015 34,575 34,575    
Additional paid-in capital 713,239 713,239    
Accumulated deficit (526,146) (216,810)    
Total stockholders' equity 221,668 531,004    
Total Liabilities and Stockholder's Equity: $ 523,211 $ 716,209