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FCUVFocus Universal Inc.
$4.37$879782
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HomeStocksFCUVCash Flow

Focus Universal Inc. (FCUV) Cash Flow Statement

12Y historyFree accessUpdated daily

Operational cash flow remains deeply negative with a 2026Q1 FCF margin of -23.9%, further strained by questionable capital allocation such as $154.6K in share repurchases during the same period.

FCUV Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14
Cash from Operations-5.03M-5.1M-4.66M-3.53M-2.96M-1.97M-1.96M-1.7M-1.41M-445.67K-400.8K-200.1K408
Operating CF Margin %--2000.91%-1169.64%-801%-836.49%-137.3%-116.45%-116.26%-458.15%-49.62%-118.76%-48.49%2.57%
Operating CF Growth %-60.68%-9.58%-31.97%-19.3%-50.19%-0.73%-15.16%-20.26%-216.76%-11.2%-100.3%-49145.1%-
Net Income-4.78M-4.79M-3.2M-4.72M-4.93M-3.22M-2.54M-3.18M-2.02M-626.36K-440.9K-221.39K-20.51K
Depreciation & Amortization25.07K23.8K73.61K167.98K166.27K162.16K159.81K160.02K27.99K2.18K1.13K00
Stock-Based Compensation427.91K428.55K565.27K947.3K1.57M477.86K653.15K507.47K00015.4K0
Deferred Taxes0000000026.43K0000
Other Non-Cash Items56.09K42.91K-2.31M-32.1K172.74K774.87K21.05K518.09K336.71K72.07K0-24.02K0
Working Capital Changes-757.82K-810.26K215.57K106.19K60.93K-163.35K-252K292.19K-319.56K106.44K38.98K29.91K20.91K
Change in Receivables333-21.54K23.5K52.14K-43.61K-57.11K-75.13K142.58K-23.66K9.02K70.99K-66.61K0
Change in Inventory-26.66K26.26K-55.01K-178.3K-53.68K21.23K21.29K15.93K-48.79K30.33K-53.26K-9.47K0
Change in Payables-338.24K-342.3K272.84K168.03K-21.72K77.01K25.6K-43.63K-149.75K80.74K96.99K2721.22K
Cash from Investing-784.6K-185.76K7.13M54.15K-211.26K-22.99K-1.31K-565.11K-4.6M0-8.24K217.12K0
Capital Expenditures-5.02K-28.11K-18.69K-20.62K-42.19K-22.99K-1.31K-216.59K-4.6M0-8.24K00
CapEx % of Revenue4.46%11.02%4.69%4.68%11.93%1.6%0.08%14.83%1492.81%-2.44%--
Acquisitions0000000-348.52K00000
Investments-------------
Other Investing-779.57K-157.65K7.15M00000000217.12K0
Cash from Financing9.64M9.65M706.09K-434.05K-1.16M10.09M346.86K010.07M500K-82.9K766.06K7K
Debt Issued (Net)00-1M1M020.65K346.86K0-548.95K500K-82.9K-261.76K120K
Equity Issued (Net)318.07K9.65M1.71M-1.43M-1M10.33M0010.62M001.03M29.25K
Dividends Paid0000000000000
Share Repurchases-504.43K-494.39K-669.91K-1.43M-1M00000000
Other Financing9.32M000-158.55K-258.96K000000-142.25K
Net Change in Cash3.82M4.35M3.16M-3.92M-4.34M8.1M-1.61M-2.26M4.06M54.33K-491.94K783.08K7.41K
Free Cash Flow-5.04M-5.13M-4.68M-3.55M-3M-1.99M-1.96M-1.91M-6.01M-445.67K-409.04K-200.1K408
FCF Margin %-4467.09%-2011.93%-1174.33%-805.68%-848.42%-138.9%-116.52%-131.09%-1950.97%-49.62%-121.2%-48.49%2.57%
FCF Growth %-0.29%-9.74%-31.73%-18.31%-50.58%-1.84%-2.2%68.16%-1248.86%-8.96%-104.41%-49145.1%-
FCF per Share-27.14-27.65-27.85-23.54-18.38-12.74-12.74-12.47-42.43-3.44-3.15-7.990.02
FCF Conversion (FCF/Net Income)1.05x1.07x1.46x0.75x0.60x0.61x0.77x0.53x0.70x0.71x0.91x0.90x-0.02x
Interest Paid004.21K13.14K12.16K42.97K1.83K00105.83K50100
Taxes Paid03.81K000000069449500

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidity depletion and burn

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Persistent Disconnect Between Earnings Reality

According to quarterly cash flow statements, FCUV consistently reports operating cash outflows that track closely with net losses, with an OCF/NI ratio of 0.92 in 2026Q1, suggesting that the company lacks the non-cash accruals necessary to bridge the gap between accounting losses and actual cash depletion.

The tight correlation between net income and operating cash flow indicates that the company's losses are largely cash-based rather than driven by non-cash accounting charges. This suggests that the firm's operational structure is fundamentally cash-negative, leaving little room for earnings quality improvements through accrual management.

Free Cash Flow Margin Erosion

As reported in recent financial filings, FCUV's free cash flow trajectory remains deeply negative, with a 2026Q1 FCF margin of -23.9%, highlighting the company's inability to generate self-sustaining cash flows while maintaining its current level of research and development and administrative overhead.

The consistent negative free cash flow across all observed periods underscores a business model that is currently unable to cover its own operating costs. Investors should monitor whether the company can achieve any meaningful scale, as the current trajectory suggests a continued reliance on external capital to fund operations.

Capital Allocation Amidst Operational Burn

Based on the provided cash flow data, FCUV has utilized its limited liquidity to fund share repurchases, including $154.6K in 2026Q1, despite generating significant negative free cash flow, which appears to be a questionable use of capital given the company's ongoing operational distress.

The decision to prioritize share repurchases while the core business is burning cash warrants further investigation into management's capital allocation priorities. This strategy may indicate a focus on supporting equity valuation rather than investing in the commercialization of the USIP platform.

Obscured Cash Flow Realities

As indicated by the historical data, the company's cash flow statement is heavily influenced by stock-based compensation, which reached $470.8K in 2024Q3, effectively masking the true extent of the cash burn required to retain talent during a period of significant revenue contraction.

The reliance on stock-based compensation as a non-cash add-back to operating cash flow may provide a misleading picture of the company's actual cash requirements. Analysts should adjust for these items to understand the true cash cost of operations, which appears significantly higher than the reported operating cash flow figures suggest.

FCUV — Frequently Asked Questions

Quick answers to the most common questions about buying FCUV stock.

How much cash does Focus Universal Inc. (FCUV) generate from operations?

Focus Universal Inc. (FCUV) generated $-5.1M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Focus Universal Inc.'s free cash flow?

Focus Universal Inc. (FCUV) reported negative free cash flow of $5.1M in 2025, indicating capital requirements exceeded cash from operations.

What is Focus Universal Inc.'s capital expenditure (CapEx)?

Focus Universal Inc. (FCUV) spent $0.0M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does Focus Universal Inc. distribute cash to shareholders?

In 2025, Focus Universal Inc. (FCUV) spent $0.5M on share repurchases. This shows the company's commitment to returning capital to its equity investors.