Quarterly report pursuant to Section 13 or 15(d)

9. Pro Forma Consolidated Statements of Operations (Details)

v3.5.0.2
9. Pro Forma Consolidated Statements of Operations (Details) - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Revenue $ 79,670 $ 9,630 $ 250,659 $ 11,638
Cost of revenue 13,232 2,025 31,326 5,750
Gross profit (loss) 66,438 7,605 219,333 5,888
Operation Expenses:        
Compensation - officers 30,000 0 90,000 0
General and administrative 62,276 16,050 212,969 43,775
Professional fees 25,996 28,370 95,468 69,203
Research & development 53,255 0 136,237 0
Total operating expenses 171,527 44,420 534,674 112,978
Loss from Operations (105,089) (36,815) (315,341) (107,090)
Other Income (Expense):        
Total other (expense) income 5,933 (1,878) 7,605 6,649
Loss before income taxes (99,156) (38,693) (307,736) (100,441)
Income tax provision 800 800 1,600 800
Net Loss $ (99,956) (39,493) $ (309,336) (101,241)
Focus Universal, Inc. Historical [Member]        
Revenue   9,630   11,638
Cost of revenue   2,025   5,750
Gross profit (loss)   7,605   5,888
Operation Expenses:        
Compensation - officers   0   0
General and administrative   16,050   43,775
Professional fees   28,370   69,203
Research & development   0   0
Total operating expenses   44,420   112,978
Loss from Operations   (36,815)   (107,090)
Other Income (Expense):        
Interest expense, net   0   (3,351)
Total other (expense) income   (1,878)   6,649
Loss before income taxes   (38,693)   (100,441)
Income tax provision   800   800
Net Loss   (39,493)   (101,241)
Perfecular, Inc. Historical [Member]        
Revenue   138,973   296,964
Cost of revenue   64,027   93,781
Gross profit (loss)   74,946   203,183
Operation Expenses:        
Compensation - officers   0   0
General and administrative   46,736   128,877
Professional fees   1,530   14,085
Research & development   74,023   307,872
Total operating expenses   122,289   450,834
Loss from Operations   (47,343)   (247,651)
Other Income (Expense):        
Interest expense, net   0   (9,202)
Total other (expense) income   (622)   (9,202)
Loss before income taxes   (47,965)   (256,853)
Income tax provision   0   0
Net Loss   (47,965)   (256,853)
Pro Forma Adjustment [Member]        
Revenue   0   0
Cost of revenue   0   0
Gross profit (loss)   0   0
Operation Expenses:        
Compensation - officers   30,000   75,250
General and administrative   0   (10,000)
Professional fees   0   0
Research & development   (30,000)   (75,250)
Total operating expenses   0   (10,000)
Loss from Operations   0   10,000
Other Income (Expense):        
Interest expense, net   0   0
Total other (expense) income   0   (10,000)
Loss before income taxes   0   0
Income tax provision   0   0
Net Loss   0   0
Pro Forma Consolidated [Member]        
Revenue   148,603   308,602
Cost of revenue   66,052   99,531
Gross profit (loss)   82,551   209,071
Operation Expenses:        
Compensation - officers   30,000   75,250
General and administrative   62,786   162,652
Professional fees   29,900   83,288
Research & development   44,023   232,622
Total operating expenses   166,709   553,812
Loss from Operations   (84,158)   (344,741)
Other Income (Expense):        
Interest expense, net   0   (12,553)
Total other (expense) income   (2,500)   (12,553)
Loss before income taxes   (86,658)   (357,294)
Income tax provision   800   800
Net Loss   $ (87,458)   $ (358,094)