General form of registration statement for all companies including face-amount certificate companies

8. Condensed Financial Information of Focus (Details - Income Statement)

v3.6.0.2
8. Condensed Financial Information of Focus (Details - Income Statement) - USD ($)
 3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Dec. 31, 2015
Sep. 30, 2015
Dec. 31, 2014
Mar. 31, 2015
Revenue $ 79,670 $ 9,630 $ 250,659 $ 17,848 $ 11,638 $ 20,150 $ 20,150
Cost of revenue 13,232 2,025 31,326 6,075 5,750 9,000 10,700
Gross loss 66,438 7,605 219,333 11,773 5,888 11,150 9,450
Operation Expenses:              
General and administrative 62,276 16,050 212,969 45,517 43,775 38,920 40,506
Professional fees 25,996 28,370 95,468 71,153 69,203 12,000 44,285
Total operating expenses 171,527 44,420 534,674 116,670 112,978 59,920 93,791
Loss from Operations (105,089) (36,815) (315,341) (104,897) (107,090) (48,770) (84,341)
Other Income (Expense):              
Loss from investment in Perfecular Inc. 0 0 0   0    
Other income 5,868 0 7,858   1,000    
Other expense 0 0 0 0 0 0 0
Total other income (expense) 5,933 (1,878) 7,605 (3,918) 6,649 0 0
Loss before income taxes (99,156) (38,693) (307,736) (108,815) (100,441) (48,770) (84,341)
Income tax provision 800 800 1,600 800 800 0 0
Net Loss (99,956) (39,493) (309,336) $ (109,615) (101,241) $ (48,770) $ (84,341)
Focus Universal, Inc. [Member]              
Revenue 0 9,630 1,780   11,638    
Cost of revenue 0 2,025 2,700   5,750    
Gross loss 0 7,605 (920)   5,888    
Operation Expenses:              
General and administrative 6,461 16,050 39,455   43,775    
Professional fees 18,896 28,370 72,726   69,203    
Total operating expenses 25,357 44,420 112,181   112,978    
Loss from Operations (25,357) (36,815) (113,101)   (107,090)    
Other Income (Expense):              
Loss from investment in Perfecular Inc. (78,562) 0 (199,948)   0    
Other income 4,763 0 4,763   10,000    
Other expense 0 (1,878) (250)   (3,351)    
Total other income (expense) (58,221) 8,527 (123,636)   8,527    
Loss before income taxes (99,156) (38,693) (308,536)   (100,441)    
Income tax provision 800 800 800   800    
Net Loss $ (99,956) $ (39,493) $ (309,336)   $ (101,241)