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Focus Universal cash flow, quarter by quarter

Latest: Q2 2026 · from the cash-flow statements filed with the SEC

Free cash flow−$741K in Q2 2026 · −$11.0M over twelve months

Operating cash flow−$741K
Free cash flow−$741K

Analysis

In Q2 2026, Focus Universal generated −$741K of operating cash flow. That is $689K more than in Q2 2025 (−$1.4M).

Over the twelve months to Jun 30, 2026, operating cash flow was −$4.3M; the largest uses were capital spending ($6.7M), operating cash flow ($4.3M), buybacks ($675K); besides operations, cash came from other financing ($12.3M); the cash balance rose by $489K.

Operating cash flow was −$741K against net income of −$1.5M. The largest differences: prepaid and other assets +$340K, other liabilities +$298K, depreciation & amortization +$201K.

Free cash flow

Focus Universal: free cash flow by quarterFocus Universal: free cash flow by quarter−$1.9MQ3 2024−$1.0MQ4 2024−$1.2MQ1 2025−$1.4MQ2 2025−$1.1MQ3 2025−$1.4MQ4 2025−$1.1MQ1 2026−$741KQ2 2026
Operating cash flow less capital spending.
Focus Universal: operating cash flow against capital spendingFocus Universal: operating cash flow against capital spendingOperating cash flowCapital spending−$1.9M$4KQ3 2024−$998K$5KQ4 2024−$1.2M$23KQ1 2025−$1.4M$2KQ2 2025−$1.1M$2KQ3 2025−$1.4M$1KQ4 2025−$1.1M$297Q1 2026−$741K$0Q2 2026
Latest (Q2 2026): Operating cash flow −$741K, Capital spending $0.

Capital allocation, year by year

Focus Universal: where the cash came from (up) and went (down), by fiscal yearFocus Universal: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedAsset salesCapital spendingBuybacksFY2021: Operating cash flow −$2.0MFY2021: Net borrowing $21KFY2021: Shares issued $10.3MFY2021: Capital spending −$23K$10.3MFY2021FY2022: Operating cash flow −$3.0MFY2022: Capital spending −$42KFY2022: Buybacks −$1.0MFY2022FY2023: Operating cash flow −$3.5MFY2023: Capital spending −$21KFY2023: Buybacks −$1.4MFY2023FY2024: Operating cash flow −$4.7MFY2024: Asset sales $7.1MFY2024: Capital spending −$19KFY2024: Buybacks −$670K$7.1MFY2024FY2025: Operating cash flow −$5.1MFY2025: Shares issued $6.3MFY2025: Capital spending −$28KFY2025: Buybacks −$494K$6.3MFY2025
Over these 5 years operating cash flow totalled −$18.2M; the largest uses were operating cash flow ($18.2M) and buybacks ($3.6M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$1.6M
Debt$18.0M
Net debt$16.4M
Cash runway2 months

Focus Universal is burning cash: its operations consume cash, a free cash flow of −$11.0M a year at the current rate against $1.6M of cash and investments: a runway of about 2 months before any new financing.

Where the cash came from and went

Focus Universal: sources (+) and uses (−) of cash, Q2 2026Focus Universal: sources (+) and uses (−) of cash, Q2 2026Other investing−$6.0MCash drawn (+) / kept (−)$4.4MOther financing$2.5MOperating cash flow−$741KBuybacks−$200KExchange rates$3K
Focus Universal: sources (+) and uses (−) of cash, TTM to Q2 2026Focus Universal: sources (+) and uses (−) of cash, TTM to Q2 2026Other financing$12.3MCapital spending−$6.7MOperating cash flow−$4.3MBuybacks−$675KCash drawn (+) / kept (−)−$489KOther investing−$134KExchange rates$5K

From profit to cash

Focus Universal: net income to operating cash flow, Q2 2026Focus Universal: net income to operating cash flow, Q2 2026Net income−$1.5MDepreciation & amortization$201KReceivables−$59KInventory$6KPrepaid and other assets$340KOther liabilities$298KOperating cash flow−$741K
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q1 2026162621117-839
Q4 2025875209914170
Q3 2025124202245-1813
Q1 2025454397-340
Q4 20242107221-112
Q3 20241210541742-676

Every quarter

QuarterOperating cash flowCapital spendingBuybacksNet borrowing (+) / repaid (−)Cash drawn (+) / kept (−)Free cash flow
Q2 2026−$741K—−$200K—$4.4M−$741K
Q1 2026−$1.1M−$297−$155K—$1.9M−$1.1M
Q4 2025−$1.4M−$1K−$245K—−$7.5M−$1.4M
Q3 2025−$1.1M−$2K−$76K—$700K−$1.1M
Q2 2025−$1.4M−$2K−$29K—$1.1M−$1.4M
Q1 2025−$1.2M−$23K−$145K—$1.4M−$1.2M
Q4 2024−$998K−$5K−$670K−$75K$1.8M−$1.0M
Q3 2024−$1.9M−$4K—−$150K−$5.3M−$1.9M

Focus Universal: income statement and cash flow

Focus Universal, Q2 2026: revenue $675K (19× year over year), operating margin -229.5%. The chart follows the revenue to costs, profit and cash.

Focus Universal: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.