Balance Sheet
Cash Flow Statement
Asset Writedowns and ImpairmentAsset Writedowns and ImpairmentCapital ExpendituresCapital ExpendituresCash from Discontinued OperationsCash from Discontinued OperationsCash from Financing ActivitiesCash from Financing ActivitiesCash from Investing ActivitiesCash from Investing ActivitiesCash from OperationsCash from OperationsChange in Accured ExpensesChange in Accured ExpensesChange in CashChange in InventoryChange in InventoryChange in ReceivablesChange in ReceivablesDepreciation & Amortization (CF)Depreciation & Amortization (CF)Depreciation and DepletionDepreciation and DepletionExchange Rate EffectExchange Rate EffectFree Cash FlowFree Cash FlowGains from Investment SecuritiesGains from Investment SecuritiesLong-Term Debt IssuancesLong-Term Debt RepaymentsNet Cash FlowNet Cash FlowNet IncomeOther Working Capital ChangesOther Working Capital ChangesShare-based CompensationShare-based CompensationShares IssuedShares Repurchased
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Income Statement
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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.

  • Quarterly results put Change in Accured Expenses at -$327957.0 for Q4 2025, down 217.41% from a year ago — trailing twelve months through Dec 2025 was -$342304.0 (down 225.46% YoY), and the annual figure for FY2025 was -$342304.0, down 225.46%.
  • Change in Accured Expenses for Q4 2025 was -$327957.0 at Focus Universal, down from -$105701.0 in the prior quarter.
  • Over the last five years, Change in Accured Expenses for FCUV hit a ceiling of $512178.0 in Q2 2024 and a floor of -$587631.0 in Q3 2024.
  • Median Change in Accured Expenses over the past 5 years was -$18739.0 (2023), compared with a mean of -$2726.2.
  • Biggest five-year swings in Change in Accured Expenses: skyrocketed 8240.8% in 2021 and later plummeted 1488.49% in 2024.
  • Focus Universal's Change in Accured Expenses stood at -$155175.0 in 2021, then soared by 163.41% to $98399.0 in 2022, then crashed by 117.75% to -$17467.0 in 2023, then soared by 1699.23% to $279337.0 in 2024, then plummeted by 217.41% to -$327957.0 in 2025.
  • The last three reported values for Change in Accured Expenses were -$327957.0 (Q4 2025), -$105701.0 (Q3 2025), and $140195.0 (Q2 2025) per Business Quant data.