Focus Universal Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- 2. Summary of Significant Accounting Policies (Policies)
Notes Tables
- 3. Property and Equipment (Tables)
Notes Details

4. Convertible Promissory Note (Details Narrative)

v3.10.0.1

4. Convertible Promissory Note (Details Narrative) - USD ($)	6 Months Ended	7 Months Ended	12 Months Ended
	Jun. 30, 2017	Jul. 28, 2017	Dec. 31, 2018	Dec. 31, 2017
Proceeds from convertible debt			$ 0	$ 500,000
2017 Notes [Member]
Stated interest rate			10.00%
Debt maturity date			Jun. 30, 2020
Interest expense, related to the amortization of the debt discount			$ 443,144
2017 Notes [Member] \| Convertible Promissory Note 1 [Member]
Proceeds from convertible debt	$ 420,000
Beneficial conversion feature	$ 420,000
2017 Notes [Member] \| Convertible Promissory Note 2 [Member]
Proceeds from convertible debt		$ 80,000
Beneficial conversion feature		$ 80,000

- Definition

Amount of increase (decrease) in additional paid in capital (APIC) resulting from recognition of deferred taxes for convertible debt with a beneficial conversion feature.

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Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

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