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Segment reporting | 12 Months Ended
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Dec. 31, 2022
Segment Reporting [Abstract] |
Segment reporting | Note 12 – Segment reporting The Company consists of three types of operations. (1) Focus and Focus Shenzhen (“Corporate”) involve operations related to research and development of technology products, non-specific financing, executive expense, operations and investor relations of the public entity, and general shared management and costs across subsidiary units which spread across all functional categories. (2) Perfecular and Lusher (“IoT Products”) involve wholesale, marketing, and production of universal smart instruments and devices in the hydroponic and controlled agricultural segments. (3) AVX (“IoT Installation Services”) is an IoT installation and management company specializing in high performance and easy to use audio/video, home theater, lighting control, automation, and integration. The table below discloses income statement information by segment.
Segment Reporting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, 2022 |
|  | Corporate |  |  | IoT Products |  |  | IoT Installation Services |  |  | Total |
Revenue |  | $ | – |  |  | $ | 51,302 |  |  | $ | 252,535 |  |  | $ | 303,837 |
Revenue - related party |  |  | – |  |  |  | 41,536 |  |  |  | 8,246 |  |  |  | 49,782 |
Total revenue |  |  | – |  |  |  | 92,838 |  |  |  | 260,781 |  |  |  | 353,619 |
Cost of revenue |  |  | – |  |  |  | 84,296 |  |  |  | 246,603 |  |  |  | 330,899 |
Gross Profit |  |  | – |  |  |  | 8,542 |  |  |  | 14,178 |  |  |  | 22,720 |
Operating Expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling expense |  |  | – |  |  |  | 132,443 |  |  |  | 9,929 |  |  |  | 142,372 |
Compensation - officers and directors |  |  | 1,055,133 |  |  |  | – |  |  |  | – |  |  |  | 1,055,133 |
Research and development |  |  | 1,060,385 |  |  |  | – |  |  |  | – |  |  |  | 1,060,385 |
Professional fees |  |  | 883,213 |  |  |  | – |  |  |  | 13,172 |  |  |  | 896,385 |
General and administrative |  |  | 1,465,121 |  |  |  | 316,617 |  |  |  | 292,353 |  |  |  | 2,074,091 |
Total Cost and Operating Expenses |  |  | 4,463,852 |  |  |  | 449,060 |  |  |  | 315,454 |  |  |  | 5,228,366 |
Loss from Operations |  |  | (4,463,852 | ) |  |  | (440,518 | ) |  |  | (301,276 | ) |  |  | (5,205,646 | )
Other Income (Expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income (expense), net |  |  | 4,109 |  |  |  | (288 | ) |  |  | 66 |  |  |  | 3,887 |
Gain on extinguishment of debt |  |  | – |  |  |  | 158,547 |  |  |  | – |  |  |  | 158,547 |
Unrealized loss on marketable equity securities |  |  | (42,395 | ) |  |  | – |  |  |  | – |  |  |  | (42,395 | )
Realized loss on marketable equity securities |  |  | (21,205 | ) |  |  | – |  |  |  | – |  |  |  | (21,205 | )
Rental income |  |  | 166,288 |  |  |  | – |  |  |  | – |  |  |  | 166,288 |
Other income (expense), net |  |  | 20,368 |  |  |  | – |  |  |  | (6,781 | ) |  |  | 13,587 |
Total other income (expense) |  |  | 127,165 |  |  |  | 158,259 |  |  |  | (6,715 | ) |  |  | 278,709 |
Loss before income taxes |  |  | (4,336,687 | ) |  |  | (282,259 | ) |  |  | (307,991 | ) |  |  | (4,926,937 | )
Tax expense |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Net Loss |  | $ | (4,336,687 | ) |  | $ | (282,259 | ) |  | $ | (307,991 | ) |  | $ | (4,926,937 | )

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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