Balance Sheet

Cash Flow Statement

Acquisitions Amortization of Deferred Charges Amortization of Deferred Charges Amortizatization of Intangibles Amortizatization of Intangibles Asset Writedowns and Impairment Asset Writedowns and Impairment Beginning Cash Balance Beginning Cash Balance Capital Expenditures Capital Expenditures Cash from Discontinued Operations Cash from Discontinued Operations Cash from Financing Activities Cash from Financing Activities Cash from Investing Activities Cash from Investing Activities Cash from Operations Cash from Operations Change in Account Payables Change in Account Payables Change in Accured Expenses Change in Accured Expenses Change in Acquisitions & Divestments Change in Acquisitions & Divestments Change in Cash Change in Inventory Change in Inventory Change in Receivables Change in Receivables Change in Taxes Change in Taxes Deferred Taxes Depreciation & Amortization (CF)Depreciation & Amortization (CF)Depreciation and Depletion Depreciation and Depletion Exchange Rate Effect Exchange Rate Effect Free Cash Flow Free Cash Flow Gains from Investment Securities Gains from Investment Securities Gains from Sales and Divestitures Gains from Sales and Divestitures Long-Term Debt Issuances Long-Term Debt Repayments Net Cash Flow Net Cash Flow Net Income Non-cash Items Non-cash Items Other Working Capital Changes Other Working Capital Changes Other financing activities Other financing activities Share-based Compensation Share-based Compensation Shares Issued Shares Repurchased Short-Term Debt issuances Short-Term Debt repayments

Daily Values

Growth Metrics

Focus Universal (FCUV) Change in Accured Expenses (2016 - 2025)

Focus Universal has reported Change in Accured Expenses over the past 9 years, most recently at -$327957.0 for Q4 2025.

For Q4 2025, Change in Accured Expenses fell 217.41% year-over-year to -$327957.0; the TTM value through Dec 2025 reached -$342304.0, down 225.46%, while the annual FY2025 figure was -$342304.0, 225.46% down from the prior year.
Change in Accured Expenses for Q4 2025 was -$327957.0 at Focus Universal, down from -$105701.0 in the prior quarter.
Over five years, Change in Accured Expenses peaked at $512178.0 in Q2 2024 and troughed at -$587631.0 in Q3 2024.
A 5-year average of -$2726.2 and a median of -$18739.0 in 2023 define the central range for Change in Accured Expenses.
Biggest five-year swings in Change in Accured Expenses: surged 8240.8% in 2021 and later tumbled 1488.49% in 2024.
Year by year, Change in Accured Expenses stood at -$155175.0 in 2021, then skyrocketed by 163.41% to $98399.0 in 2022, then plummeted by 117.75% to -$17467.0 in 2023, then skyrocketed by 1699.23% to $279337.0 in 2024, then tumbled by 217.41% to -$327957.0 in 2025.
Business Quant data shows Change in Accured Expenses for FCUV at -$327957.0 in Q4 2025, -$105701.0 in Q3 2025, and $140195.0 in Q2 2025.