XML 42 R31.htm IDEA: XBRL DOCUMENT v3.23.3

Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of segment assets

Schedules of segment reporting
		Three Months Ended September 30, 2023
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Revenue		$	–			$	97,513			$	220,857			$	318,370
Revenue – related party			–				–				–				–
Total revenue			–				97,513				220,857				318,370
Cost of revenue			–				47,855				153,539				201,394
Gross Profit			–				49,658				67,318				116,976
Operating Expenses
Selling expense			6,516				18,677				8,443				33,636
Compensation – officers and directors			267,002				–				–				267,002
Research and development			305,872				–				–				305,872
Professional fees			132,914				–				–				132,914
General and administrative			358,631				2,503				46,717				407,851
Total Operating Expenses			1,070,935				21,180				55,160				1,147,275
Income (loss) from Operations			(1,070,935	)			28,478				12,158				(1,030,299	)
Other Income (Expense):
Interest income (expense), net			(2,956	)			1				(80	)			(3,035	)
Unrealized loss on marketable equity securities			(17,102	)			–				–				(17,102	)
Realized income on marketable equity securities			12,247				–				–				12,247
Rental income			40,731				–				–				40,731
Other income (expense), net			32,209				(8,255	)			5,471				29,425
Total other income (expense)			65,129				(8,254	)			5,391				62,266
Income (loss) before income taxes			(1,005,806	)			20,224				17,549				(968,033	)
Tax expense			–				–				–				–
Net Income (Loss)		$	(1,005,806	)		$	20,224			$	17,549			$	(968,033	)

		Three Months Ended September 30, 2023
		Residential				Commercial				Total IoT Installation Services
Revenue		$	23,758			$	197,099			$	220,857
Revenue – related party			–				–				–
Total revenue			23,758				197,099				220,857
Cost of revenue			45,255				88,815				153,539
Gross Profit			(21,497	)			88,815				67,318
Operating Expenses
Selling expense			–				8,443				8,443
General and administrative			3,392				43,325				46,717
Total Operating Expenses			3,392				51,768				55,160
Income (loss) from Operations			(24,899	)			37,047				12,158
Other Income (Expense):
Interest income (expense), net			–				(80	)			(80	)
Other income (expense), net			–				5,471				5,471
Total other income (expense)			–				5,391				5,391
Income (loss) before income taxes			(24,899	)			42,438				17,549
Tax expense			–				–				–
Net Income (Loss)		$	(24,899	)		$	42,438			$	17,549

The following tables summarize the performance of each operating segment of the Company for the three months ended September 30, 2022 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period:

		Three Months Ended September 30, 2022
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Revenue		$	–			$	1,444			$	53,242			$	54,686
Revenue – related party			–				–				5,968				5,968
Total revenue			–				1,444				59,210				60,654
Cost of revenue			–				10,167				32,274				42,441
Gross Profit			–				(8,723	)			26,936				18,213
Operating Expenses
Selling expense			75,032				–				1,952				76,984
Compensation – officers and directors			265,449				–				–				265,449
Research and development			133,109				–				–				133,109
Professional fees			150,943				–				–				150,943
General and administrative			230,001				76,129				59,564				365,694
Total Operating Expenses			854,534				76,129				61,516				992,179
Loss from Operations			(854,534	)			(84,852	)			(34,580	)			(973,966	)
Other Income (Expense):
Interest income (expense), net			363				–				2,272				2,635
Unrealized income on marketable equity securities			42,101				–				–				42,101
Realized loss on marketable equity securities			(31,486	)			–				–				(31,486	)
Rental income			39,172				–				–				39,172
Other income (expense), net			144,547				(160,117	)			(4,906	)			(20,476	)
Total other income (expense)			194,697				(160,117	)			(2,634	)			31,946
Loss before income taxes			(659,837	)			(244,969	)			(37,214	)			(942,020	)
Tax expense			–				–				–				–
Net Loss		$	(659,837	)		$	(244,969	)		$	(37,214	)		$	(942,020	)

		Three Months Ended September 30, 2022
		Residential				Commercial				Total IoT Installation Services
Revenue		$	53,242			$	–			$	53,242
Revenue – related party			5,968				–				5,968
Total revenue			59,210				–				59,210
Cost of revenue			32,274				–				32,274
Gross Profit			26,936				–				26,936
Operating Expenses
Selling expense			1,952				–				1,952
General and administrative			59,564				–				59,564
Total Operating Expenses			61,516				–				61,516
Loss from Operations			(34,580	)			–				(34,580	)
Other Income (Expense):
Interest income (expense), net			2,272				–				2,272
Other income (expense), net			(4,906	)			–				(4,906	)
Total other income (expense)			(2,634	)			–				(2,634	)
Loss before income taxes			(37,214	)			–				(37,214	)
Tax expense			–				–				–
Net Loss		$	(37,214	)		$	–			$	(37,214	)

The following tables summarize the performance of each operating segment of the Company for the nine months ended September 30, 2023 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period:

		Nine Months Ended September 30, 2023
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Revenue		$	–			$	175,661			$	594,195			$	769,856
Revenue – related party			–				–				–				–
Total revenue			–				175,661				594,195				769,856
Cost of revenue			–				104,210				427,187				531,397
Gross Profit			–				71,451				167,008				238,459
Operating Expenses
Selling expense			37,978				51,337				19,255				108,570
Compensation – officers and directors			827,939				–				–				827,939
Research and development			925,345				–				–				925,345
Professional fees			506,878				–				–				506,878
General and administrative			1,063,509				10,881				138,096				1,212,486
Total Operating Expenses			3,361,649				62,218				157,351				3,581,218
Income (loss) from Operations			(3,361,649	)			9,233				9,657				(3,342,759	)
Other Income (Expense):
Interest income (expense), net			27,635				4				(120	)			27,519
Gain on bargain purchase			61,747				–				–				61,747
Unrealized income on marketable equity securities			10,463				–				–				10,463
Realized loss on marketable equity securities			(2,002	)			–				–				(2,002	)
Rental income			121,024				–				–				121,024
Other income (expense), net			27,745				(6,256	)			2,077				23,566
Total other income (expense)			246,612				(6,252	)			1,957				242,317
Income (loss) before income taxes			(3,115,037	)			2,981				11,614				(3,100,442	)
Tax expense			–				–				–				–
Net Income (loss)		$	(3,115,037	)		$	2,981			$	11,614			$	(3,100,442	)

		Nine Months Ended September 30, 2023
		Residential				Commercial				IoT Installation Services
Revenue		$	152,928			$	441,267			$	594,195
Revenue – related party			–				–				–
Total revenue			152,928				441,267				594,195
Cost of revenue			116,040				311,147				427,187
Gross Profit			36,888				130,120				167,008
Operating Expenses
Selling expense			–				19,255				19,255
Compensation – officers and directors			–				–				–
Research and development			–				–				–
Professional fees			–				–				–
General and administrative			37,345				100,751				138,096
Total Operating Expenses			37,345				120,006				157,351
Income (loss) from Operations			(457	)			10,114				9,657
Other Income (Expense):
Interest income (expense), net			–				(120	)			(120	)
Other income (expense), net			–				2,077				2,077
Total other income (expense)			–				1,957				1,957
Income (loss) before income taxes			(457	)			12,071				11,614
Tax expense			–				–				–
Net Income (loss)		$	(457	)		$	12,071			$	11,614

The following tables summarize the performance of each operating segment of the Company for the nine months ended September 30, 2022 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period:

		Nine Months Ended September 30, 2022
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Revenue		$	–			$	49,094			$	193,581			$	242,675
Revenue – related party			–				31,542				8,246				39,788
Total revenue			–				80,636				201,827				282,463
Cost of revenue			–				70,869				172,135				243,004
Gross Profit			–				9,767				29,692				39,459
Operating Expenses
Selling expense			123,117				–				9,754				132,871
Compensation – officers and directors			874,739				–				–				874,739
Research and development			862,214				–				–				862,214
Professional fees			686,150				–				–				686,150
General and administrative			1,393,703				1,275				191,682				1,586,660
Total Operating Expenses			3,939,923				1,275				201,436				4,142,634
Income (loss) from Operations			(3,939,923	)			8,492				(171,744	)			(4,103,175	)
Other Income (Expense):
Interest income (expense), net			853				(288	)			2320				2,885
Gain on bargain purchase			–				–				–				–
Unrealized loss on marketable equity securities			(32,525	)			–				–				(32,525	)
Realized loss on marketable equity securities			(21,205	)			–				–				(21,205	)
Rental income			117,513				–				–				117,513
Other income (expense), net			172,766				–				(8,506	)			164,260
Total other income (expense)			237,402				(288	)			(6,186	)			230,928
Income (loss) before income taxes			(3,702,521	)			8,204				(177,930	)			(3,872,247	)
Tax expense			–				–				–				–
Net Income (loss)		$	(3,702,521	)		$	8,204			$	(177,930	)		$	(3,872,247	)

		Nine Months Ended September 30, 2022
		Residential				Commercial				Total IoT Installation Services
Revenue		$	193,581			$	–			$	193,581
Revenue – related party			8,246				–				8,246
Total revenue			201,827				–				201,827
Cost of revenue			172,135				–				172,135
Gross Profit			29,692				–				29,692
Operating Expenses
Selling expense			9,754				–				9,754
General and administrative			191,682				–				191,682
Total Operating Expenses			201,436				–				201,436
Loss from Operations			(171,744	)			–				(171,744	)
Other Income (Expense):
Interest income (expense), net			2,320				–				2,320
Other income (expense), net			(8,506	)			–				(8,506	)
Total other income (expense)			(6,186	)			–				(6,186	)
Loss before income taxes			(177,930	)			–				(177,930	)
Tax expense			–				–				–
Net Loss		$	(177,930	)		$	–			$	(177,930	)

The following table summarizes the total assets of each operating segment of the Company as of September 30, 2023:

Schedule of segment assets
		September 30, 2023
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Total Assets		$	5,732,129			$	178,682			$	488,151			$	6,398,962

The following table summarizes the total assets of each operating segment of the Company as of December 31, 2022:

		December 31, 2022
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Total Assets		$	8,977,993			$	257,413			$	87,654			$	9,323,060

Schedule of segment assets

Schedule of segment assets
		September 30, 2023
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Total Assets		$	5,732,129			$	178,682			$	488,151			$	6,398,962

The following table summarizes the total assets of each operating segment of the Company as of December 31, 2022:

		December 31, 2022
		Corporate and R&D				IoT Products				IoT Installation Services				Total
Total Assets		$	8,977,993			$	257,413			$	87,654			$	9,323,060

X

- References

No definition available.

+ Details

Name:	FCUV_ScheduleOfSegmentReportingInformationAssetsBySegmentTextBlock
Namespace Prefix:	FCUV_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-25

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration