Focus Universal (FCUV) 10-Q13 Aug 202020 Q2 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2020	Aug. 13, 2020
Cover [Abstract]
Entity Registrant Name	FOCUS UNIVERSAL INC.
Entity Central Index Key	0001590418
Document Type	10-Q
Document Period End Date	Jun. 30, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		40,959,741
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Interactive Data	Yes
Entity Incorporation State	NV
Entity File Number	000-55247

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 1,365,244	$ 2,192,870
Accounts receivable	256,419	137,338
Accounts receivable - related party	22,410	0
Inventory, net	68,937	62,933
Other receivables	900	0
Prepaid expenses	28,615	46,971
Total Current Assets	1,742,525	2,440,112
Property and equipment, net	4,572,313	4,653,438
Operating lease right-of-use assets	108,300	128,399
Deposits	6,630	6,630
Total Assets	6,429,768	7,228,579
Current Liabilities:
Accounts payable and accrued liabilities	170,697	192,488
Other current liabilities	6,236	16,820
Interest payable - related party	0	1,750
Customer deposit	35,252	127,671
Loan, current portion	104,469	0
Lease liability, current portion	48,643	44,270
Promissory note short term - related party	0	50,000
Total Current Liabilities	365,297	432,999
Non-current Liabilities:
Lease liability, less current portion	69,443	94,670
Loan, less current portion	301,391	0
Other liability	12,335	12,335
Total Non-Current Liabilities	383,169	107,005
Total Liabilities	748,466	540,004
Contingencies (Note 16)
Stockholders' Equity:
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 40,959,741 shares issued and outstanding as of June 30, 2020 and December 31, 2019 respectively	40,959	40,959
Additional paid-in capital	14,294,608	13,775,908
Shares to be issued, common shares	74,709	50,709
Accumulated deficit	(8,728,974)	(7,179,001)
Total Stockholders' Equity	5,681,302	6,688,575
Total Liabilities and Stockholders' Equity	$ 6,429,768	$ 7,228,579

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, issued	40,959,741	40,959,741
Common stock, outstanding	40,959,741	40,959,741

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Total revenue	$ 434,548	$ 518,519	$ 745,157	$ 672,402
Cost of Revenue	313,157	376,740	651,229	508,471
Gross profit	121,391	141,779	93,928	163,931
Operating Expenses:
Selling expense	1,949	11,756	17,019	11,756
Compensation - officers	34,000	35,000	68,000	70,000
Research and development	61,797	64,716	132,193	126,720
Professional fees	394,031	209,988	827,570	560,387
General and administrative	289,517	242,481	679,330	353,134
Total Operating Expenses	781,294	563,941	1,724,112	1,121,997
Loss from Operations	(659,903)	(422,162)	(1,630,184)	(958,066)
Other Income (Expense):
Interest income (expense), net	(1,240)	343	35	1,068
Interest (expense) - related party	0	0	(81)	0
Other income	33,476	1,980	80,257	1,980
Total other income (expense)	32,236	2,323	80,211	3,048
Loss before income taxes	(627,667)	(419,839)	(1,549,973)	(955,018)
Income tax expense	0		0	0
Net Loss	$ (627,667)	$ (419,839)	$ (1,549,973)	$ (955,018)
Weighted Average Number of Common Shares Outstanding - Basic and Diluted	40,959,741	40,959,741	40,959,741	40,938,725
Net loss per common share - Basic and Diluted	$ (0.02)	$ (0.01)	$ (0.04)	$ (0.02)
Revenue [Member]
Total revenue	$ 427,953	$ 518,519	$ 723,890	$ 669,402
Revenue Related Party [Member]
Total revenue	$ 6,595	$ 0	$ 21,267	$ 3,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock	Additional Paid-In Capital	Shares to be issued Common Shares	Accumulated Deficit	Total
Beginning balance, shares at Dec. 31, 2018	40,907,010
Beginning balance, value at Dec. 31, 2018	$ 40,907	$ 12,956,486	$ 72,000	$ (4,003,458)	$ 9,065,935
Common stock issued for compensation, shares	13,445
Common stock issued for compensation, value	$ 13	96,496	(96,509)
Shares issued for compensation, shares
Shares issued for compensation, value			48,000		48,000
Common stock issued for acquisition, shares	39,286
Common stock issued for acquisition, value	$ 39	290,677			290,716
Net loss				(955,018)	(955,018)
Ending balance, shares at Jun. 30, 2019	40,959,741
Ending balance, value at Jun. 30, 2019	$ 40,959	13,343,659	23,491	(4,958,476)	8,449,633
Beginning balance, shares at Mar. 31, 2019	40,959,741
Beginning balance, value at Mar. 31, 2019	$ 40,959	13,343,659	11,491	(4,538,637)	8,857,472
Common stock issued for compensation, shares
Common stock issued for compensation, value			12,000		12,000
Net loss				(419,839)	(419,839)
Ending balance, shares at Jun. 30, 2019	40,959,741
Ending balance, value at Jun. 30, 2019	$ 40,959	13,343,659	23,491	(4,958,476)	8,449,633
Beginning balance, shares at Dec. 31, 2019	40,959,741
Beginning balance, value at Dec. 31, 2019	$ 40,959	13,775,908	50,709	(7,179,001)	6,688,575
Stock options to be issued for services		518,700			518,700
Common stock to be issued for services, shares
Common stock to be issued for services, value			24,000		24,000
Net loss				(1,549,973)	(1,549,973)
Ending balance, shares at Jun. 30, 2020	40,959,741
Ending balance, value at Jun. 30, 2020	$ 40,959	14,294,608	74,709	(8,728,974)	5,681,302
Beginning balance, shares at Mar. 31, 2020	40,959,741
Beginning balance, value at Mar. 31, 2020	$ 40,959	14,035,258	62,709	(8,101,307)	6,037,619
Stock options to be issued for services		259,350			259,350
Common stock to be issued for services, shares
Common stock to be issued for services, value			12,000		12,000
Common stock issued for compensation, shares
Net loss				(627,667)	(627,667)
Ending balance, shares at Jun. 30, 2020	40,959,741
Ending balance, value at Jun. 30, 2020	$ 40,959	$ 14,294,608	$ 74,709	$ (8,728,974)	$ 5,681,302

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash Flows From Operating Activities:
Net Loss	$ (1,549,973)	$ (955,018)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	3,954	0
Inventories reserve	4,113	(12,654)
Depreciation expense	81,125	71,168
Amortization of intangible assets	0	475
Amortization of right of use assets	(755)	14,337
Stock based compensation	24,000	48,000
Stock option compensation	518,700	0
Changes in operating assets and liabilities:
Accounts receivable	(123,035)	86,834
Accounts receivable - related party	(22,410)	39,625
Inventories	(10,117)	5,242
Other receivable	(900)	(2,151)
Prepaid expenses	18,356	88,838
Deposits	0	7,210
Accounts payable and accrued liabilities	(20,041)	15,129
Accounts payable - related party	0	(4,921)
Other current liabilities	(12,334)	(7,210)
Interest payable - related party	(1,750)	0
Customer deposit	(92,419)	154,190
Net cash flows used in operating activities	(1,183,486)	(450,906)
Cash flows from investing activities:
Cash from acquisition	0	201,482
Purchase of property and equipment	0	(217,292)
Cash paid for acquisition	0	(550,000)
Net cash flows used in investing activities	0	(565,810)
Cash flows from financing activities:
Proceeds from SBA loan	405,860	0
Payment on promissory note	(50,000)	0
Payments on long term debt and finance lease obligations	0	(14,256)
Net cash flows provided by (used in) financing activities	355,860	(14,256)
Net Change in Cash	(827,626)	(1,030,972)
Cash - beginning of Period	2,192,870	4,455,751
Cash - end of Period	1,365,244	3,424,779
Supplemental Cash Flow Disclosure
Cash paid for income taxes	0	0
Cash paid for interest	1,831	0
Supplemental non-cash financing activities
Promissory note issued for acquisition	0	50,000
Shares issued for acquisition	$ 0	$ 290,716

1. Organization and Operations

1. Organization and Operations	6 Months Ended
1. Organization and Operations	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Note 1 – Organization and Operations Focus Universal Inc. (“Focus”) was incorporated under the laws of the State of Nevada on December 4, 2012 (“Inception”). Headquartered in the Los Angeles, California metropolitan area, Focus derives its revenue primarily from selling sensor devices and serving as a wholesaler of various air filters and digital, analog, and quantum light meter systems. Focus plans to shift the foundation of its future revenue base by becoming a universal smart instrument developer and manufacturer specializing in the development and commercialization of novel and proprietary universal smart technologies and instruments in the internet of things marketplace. Focus’s universal smart technology is an off-the-shelf technology utilizing an innovative hardware integrated platform that provides a unique and universal combined wired and wireless solution for embedded design, industrial control, functionality test, and parameter measurement instruments and functions. The Focus technology called the “Ubiquitor” utilizes a smartphone, computer, or a mobile device as an interface platform and display that communicates and works in tandem with a group of external sensors or probes, or both. The external sensors and probes may be manufactured by different vendors, but the Ubiquitor functions in a manner that does not require the user to have extensive knowledge of the unique characteristics of the function of each of the sensors and probes. The Ubiquitor consists of a reusable foundation component which includes a wireless gateway (which allows the instrument to connect to the smartphone via Bluetooth and WiFi technology), universal smart application software (“Application”) which is installed on the user’s smartphone or other mobile device and allows monitoring of the sensor readouts on the smartphone screen. The Ubiquitor also connects to a variety of individual scientific sensors that collect data, from moisture, light, airflow, voltage, and a wide variety of applications. The data then sent through a wired or wireless connection, or a combination thereof to the smartphone or other mobile device and the data is organized and displayed on the smartphone screen. The smartphone or other mobile device, foundation, and sensor readouts together perform the functions of many traditional scientific and engineering instruments and are intended to replace the traditional, wired stand-alone instruments at a fraction of their cost. Additionally, Focus is performing extensive research and development on an electric power line communication technology and has filed three patents with the U.S. Patent and Trademark Office (“USPTO”) related to the Ubiquitor device and the design of a quantum PAR photo sensor with the notion that power line communications technology can further enhance smart internet of things installations powered by the Ubiquitor. Perfecular Inc. (“Perfecular”) was founded in September 2009 and is headquartered in Ontario, California, and is engaged in designing certain digital sensor products and sells a broad selection of horticultural sensors and filters in North America and Europe. AVX Design & Integration, Inc. (“AVX”) was incorporated on June 16, 2000 in the state of California. AVX is an internet of things (“IoT”) installation and management company specializing in high performance and easy to use Audio/Video, Home Theater, Lighting Control, Automation and Integration. Services provided by AVX include full integration of houses, apartment, commercial complex, office spaces with audio, visual and control systems to fully integrate devices in the low voltage field. AVX’s services also include partial equipment upgrade and installation. Focus hopes that the Ubiquitor device can be integrated into AVX installations to reduce the cost as well as enhance the IoT installations.

2. Revision of Prior Period Fin

2. Revision of Prior Period Financial Statements	6 Months Ended
2. Revision of Prior Period Financial Statements	Jun. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Revision of Prior Period Financial Statements	Note 2 – Revision of Prior Period Financial Statements The Company corrected certain errors in its 2019 financial statements. In accordance with ASC 50-10-S99 and S55 (formerly Staff Accounting Bulletins (“SAB”) No. 99 and No. 108), Accounting Changes and Error Corrections, the Company concluded that these errors were not, individually, and in the aggregate, quantitatively or qualitatively, material to the financial statements in these periods. On March 15, 2019, the Company acquired AVX Design & Integration Inc. Upon further review, we noticed that some revenue recognized immediately after the acquisition and before the financial statement reporting period was recognized prematurely. There were also some expense reclassifications between expense items. Consequently, for the three months ended June 30, 2019 revenue was understated by $98,182, cost of revenue was understated by $94,788, selling expenses were overstated by $68,701, compensation - officers was understated by $5,000, professional fees were overstated by $6,877, and general and administrative expenses was understated by $3,767. The Company had accounted for these errors correctly on the audited year end financials. For the six months ended June 30, 2019 revenue was understated by $9,327, cost of revenue was understated by $104,391, selling expenses were overstated by $77,910, compensation - officers was understated by $8,325, professional fees were overstated by $11,752, and general and administrative expenses was understated by $3,964. The Company had accounted for these errors correctly on the audited year end financials. The below discloses the effects of the revisions on the financial statements for the period reported. Condensed consolidated statement of operation for the three months ended June 30, 2019 Previously reported Revised For the three months ended For the three months ended 6/30/2019 Adjustment 6/30/2019 Revenue $ 420,337 $ 98,182 $ 518,519 Revenue - related party – – – Total revenue 420,337 98,182 518,519 Cost of Revenue 281,952 94,788 376,740 Gross Profit 138,385 3,394 141,779 Operating Expenses: Selling 80,457 (68,701 ) 11,756 Compensation - officers 30,000 5,000 35,000 Research and development 64,716 – 64,716 Professional fees 216,865 (6,877 ) 209,988 General and administrative 238,714 3,767 242,481 Total Operating Expenses 630,752 (66,811 ) 563,941 Loss from Operations (492,367 ) 70,205 (422,162 ) Other Income Interest income 343 – 343 Other income 1,980 – 1,980 Total other income 2,323 – 2,323 Loss before income taxes (490,044 ) 70,205 (419,839 ) Tax expense – – – Net Loss $ (490,044 ) $ 70,205 $ (419,839 ) Condensed consolidated statement of operation for the six months ended June 30, 2019 Previously reported Revised For the six months ended For the six months ended 6/30/2019 Adjustment 6/30/2019 Revenue $ 660,075 $ 9,327 $ 669,402 Revenue - related party 3,000 – 3,000 Total revenue 663,075 9,327 672,402 Cost of Revenue 404,080 104,391 508,471 Gross Profit 258,995 (95,064 ) 163,931 Operating Expenses: Selling 89,666 (77,910 ) 11,756 Compensation - officers 61,675 8,325 70,000 Research and development 126,720 – 126,720 Professional fees 572,139 (11,752 ) 560,387 General and administrative 349,170 3,964 353,134 Total Operating Expenses 1,199,370 (77,373 ) 1,121,997 Loss from Operations (940,375 ) (17,691 ) (958,066 ) Other Income Interest income 1,068 – 1,068 Other income 1,980 – 1,980 Total other income 3,048 – 3,048 Loss before income taxes (937,327 ) (17,691 ) (955,018 ) Tax expense – – – Net Loss $ (937,327 ) $ (17,691 ) $ (955,018 ) Condensed consolidated statement of cash flows Previously reported Revised For the six months ended For the six months ended 6/30/2019 Adjustment 6/30/2019 Cash flows from operating activities: Net Loss $ (937,327 ) (17,691 ) $ (955,018 ) Adjustments to reconcile net loss to net cash from operating activities: Inventories reserve (12,654 ) – (12,654 ) Depreciation expense 71,168 – 71,168 Amortization of intangible assets – 475 475 Amortization of right-of-use assets 14,337 – 14,337 Stock-based compensation 48,000 – 48,000 Changes in operating assets and liabilities: Accounts receivable 146,269 (59,435 ) 86,834 Accounts receivable - related party 39,625 – 39,625 Inventories 5,242 – 5,242 Other receivable (2,151 ) – (2,151 ) Prepaid expenses 88,838 – 88,838 Deposit 7,210 – 7,210 Accounts payable and accrued liabilities 15,129 – 15,129 Accounts payable - related party (4,921 ) – (4,921 ) Other payable (7,210 ) – (7,210 ) Customer deposit 77,539 76,651 154,190 Net cash flows used in operating activities (450,906 ) – (450,906 ) Cash flows from investing activities: Cash from acquisition 201,482 – 201,482 Purchase of property and equipment (217,292 ) – (217,292 ) Cash paid for acquisition (550,000 ) – (550,000 ) Net cash flows used in investing activities (565,810 ) – (565,810 ) Cash flows from financing activities: Payment on long term debt and finance lease obligation (14,256 ) – (14,256 ) Net cash flows used in financing activities (14,256 ) – (14,256 ) Net change in cash (1,030,972 ) – (1,030,972 ) Cash beginning of period 4,455,751 – 4,455,751 Cash end of period $ 3,424,779 – $ 3,424,779 There was no impact on the Company’s consolidated balance sheet.

3. Summary of Significant Accou

3. Summary of Significant Accounting Policies	6 Months Ended
3. Summary of Significant Accounting Policies	Jun. 30, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 – Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of Focus and its wholly-owned subsidiaries, Perfecular Inc. and AVX Design & Integration, Inc. (collectively, the “Company”, “we”, “our”, or “us”). All intercompany balances and transactions have been eliminated upon consolidation. The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Perfecular Inc. and AVX Design & Integration. Focus and Perfecular, collectively “the entities” were under common control; therefore, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805-50-45, the acquisition of Perfecular was accounted for as a business combination between entities under common control and treated similar to a pooling of interest transaction. On March 15, 2019, Focus entered into a stock purchase agreement with AVX whereby Focus purchased 100% of the outstanding stock of AVX. All significant intercompany transactions and balances have been eliminated. Segment Reporting The Company currently has two operating segments. In accordance with ASC 280, Segment Reporting Asset information by operating segment is not presented as the chief operating decision maker does not review this information by segment. The reporting segments follow the same accounting policies used in the preparation of the Company’s unaudited condensed consolidated financial statements. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the accompanying consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying financial statements include useful lives of property and equipment, useful lives of intangible assets, allowance for doubtful accounts, inventory reserves, debt discounts, valuation of derivatives, and the valuation allowance on deferred tax assets. The Company regularly evaluates its estimates and assumptions. Cash The Company considers all highly liquid investments with a maturity of three months or less to be cash. At times, such investments may be in excess of Federal Deposit Insurance Corporation (FDIC) insurance limit. There were no cash equivalents held by the Company at June 30, 2020 and December 31, 2019. Accounts Receivable The Company grants credit to clients that sell the Company’s products or engage in construction service under credit terms that it believes are customary in the industry and do not require collateral to support customer receivables. The accounts receivable balances are generally collected within 30 to 90 days of the product sale. Allowance for doubtful accounts The Company estimates an allowance for doubtful accounts based on historical collection trends and review of the current status of trade accounts receivable. It is reasonably possible that the Company's estimate of the allowance for doubtful accounts will change. As of June 30, 2020, and December 31, 2019, allowance for doubtful accounts amounted to $26,566 and $22,612, respectively. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash. The Company limits its exposure to credit loss by investing its cash with high credit quality financial institutions. Inventory Inventory consists primarily of parts and finished goods and is valued at the lower of the inventory’s cost or net realizable value under the first-in-first-out method. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. Inventory allowances are recorded for obsolete or slow-moving inventory based on assumptions about future demand and marketability of products, the impact of new product introductions and specific identification of items, such as discontinued products. These estimates could vary significantly from actual requirements, for example, if future economic conditions, customer inventory levels or competitive conditions differ from expectations. The Company regularly reviews the value of inventory based on historical usage and estimated future usage. If estimated realized value of our inventory is less than cost, we make provisions in order to reduce its carrying value to its estimated market value. As of June 30, 2020 and December 31, 2019, inventory reserve amounted to $75,527 and $71,414, respectively. Property and Equipment Property and equipment are stated at cost. The cost and accumulated depreciation of assets sold or retired are removed from the respective accounts and any gain or loss is included in earnings. Maintenance and repairs are expensed currently. Major renewals and betterments are capitalized. Depreciation is computed using the straight-line method. Estimated useful lives as follows: Fixed assets Useful life Furniture 5 years Equipment 5 years Warehouse 39 years Improvement 5 years Construction in progress – Land – Long-Lived Assets The Company applies the provisions of FASB ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Long-term assets of the Company are reviewed when circumstances warrant as to whether their carrying value has become impaired. The Company considers assets to be impaired if the carrying value exceeds the future projected cash flows from related operations. The Company also re-evaluates the periods of amortization to determine whether subsequent events and circumstances warrant revised estimates of useful lives. Based on its review at June 30, 2020 and December 31, 2019, the Company believes there was no impairment of its long-lived assets. Intangible Assets The Company’s intangible assets were acquired from AVX. Amortization is computed using the straight-line method, and the Company evaluates for impairments annually. During the year ended December 31, 2019, the Company determined that the intangible assets associated with the acquisition of AVX was fully impaired. During the year ended December 31, 2019, impairment for intangible assets amounted to $47,975. Estimated useful lives of intangible assets as follows: Intangible assets Useful life Market related intangible assets 5 years Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in a business combination. Goodwill with indefinite useful lives are tested for impairment at least annually at December 31 and whenever triggering events or changes in circumstances indicate its carrying value may not be recoverable. Assessment of the potential impairment of goodwill is an integral part of the Company’s normal ongoing review of operations. Testing for potential impairment of these assets is significantly dependent on numerous assumptions and reflects management’s best estimates at a particular point in time. The dynamic economic environments in which the Company’s businesses operate and key economic and business assumptions related to projected selling prices, market growth, inflation rates and operating expense ratios, can significantly affect the outcome of impairment tests. Estimates based on these assumptions may differ significantly from actual results. Changes in factors and assumptions used in assessing potential impairments can have a significant impact on the existence and magnitude of impairments, as well as the time in which such impairments are recognized. The management tests for impairment annually at year end. During the year ended December 31, 2019, the Company determined that the goodwill associated with the acquisition of certain AVX assets was impaired and took a charge to earnings of $458,490. Share-based Compensation The Company accounts for stock-based compensation to employees in conformity with the provisions of ASC Topic 718, Stock-Based Compensation The measurement of stock-based compensation is subject to periodic adjustments as the underlying equity instruments vest and is recognized as an expense over the period which services are received. The Company calculates the fair value of option grants utilizing the Black-Scholes pricing model and estimates the fair value of the stock based upon the estimated fair value of the common stock. The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on a straight- line basis over the requisite service period of the award. Fair Value of Financial Instruments The Company follows paragraph ASC 825-10-50-10 for disclosures about fair value of its financial instruments and paragraph ASC 820-10-35-37 (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: ☐ Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. ☐ Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. ☐ Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 2 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses, accounts payable and accrued expenses, approximate their fair value because of the short maturity of those instruments. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. However, it is not practical to determine the fair value of advances from stockholders, if any, due to their related party nature. Revenue Recognition On September 1, 2018, the Company adopted ASC 606 – Revenue from Contracts with Customers Revenue from the Company is recognized under Topic 606 in a manner that reasonably reflects the delivery of its services and products to customers in return for expected consideration and includes the following elements: ☐ executed contracts with the Company’s customers that it believes are legally enforceable; ☐ identification of performance obligations in the respective contract; ☐ determination of the transaction price for each performance obligation in the respective contract; ☐ allocation the transaction price to each performance obligation; and ☐ recognition of revenue only when the Company satisfies each performance obligation. These five elements, as applied to each of the Company’s revenue category, is summarized below: ☐ Product sales – revenue is recognized at the time of sale of equipment to the customer. ☐ Service sales – revenue is recognized based on the service been provided to the customer. Revenue from our project construction is recognized over time using the percentage-of-completion method under the cost approach. The percentage of completion is determined by estimating stage of work completed. Under this approach, recognized contract revenue equals the total estimated contract revenue multiplied by the percentage of completion. Our construction contracts are unit priced, and an account receivable is recorded for amounts invoiced based on actual units produced. Cost of Revenue Cost of revenue includes the cost of services, labor and product incurred to provide product sales, service sales and project sales. Research and development Research and development costs are expensed as incurred. Research and development costs primarily consist of efforts to refine existing product models and develop new product models. Related Parties The Company follows ASC 850-10 for the identification of related parties and disclosure of related party transactions. Pursuant to ASC 850-10-20 the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of ASC 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly Influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the consolidated financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. Commitments and Contingencies The Company follows ASC 450-20 to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. Income Tax Provision The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, the Company does not foresee generating taxable income in the near future and utilizing its deferred tax asset, therefore, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented. Income taxes are accounted for using the asset and liability method. Deferred income taxes are provided for temporary differences in recognizing certain income, expense and credit items for financial reporting purposes and tax reporting purposes. Such deferred income taxes primarily relate to the difference between the tax basis of assets and liabilities and their financial reporting amounts. Deferred tax assets and liabilities are measured by applying enacted statutory tax rates applicable to the future years in which deferred tax assets or liabilities are expected to be settled or realized. There was no material deferred tax asset or liabilities as of June 30, 2020 and December 31, 2019. As of June 30, 2020 and December 31, 2019, the Company did not identify any material uncertain tax positions. Basic and Diluted Net Income (Loss) Per Share Net income (loss) per share is computed pursuant to ASC 260-10-45. Basic net income (loss) per share (“EPS”) is computed by dividing net income (loss) by the weighted average number of shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) by the weighted average number of shares of stock and potentially outstanding shares of stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants. Due to the net loss incurred by the Company, potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss for all periods presented. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive. Six months ended June 30, 2020 2019 Stock options 192,500 – Total 192,500 – Subsequent Events The Company follows the guidance in ASC 855-10-50 for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. Based upon the review, other than described in Note 18 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements. Reclassification Certain reclassifications have been made to the consolidated financial statements for prior years to the current year’s presentation. Such reclassifications have no effect on net income as previously reported.

4. Recent Accounting Pronouncem

4. Recent Accounting Pronouncements	6 Months Ended
4. Recent Accounting Pronouncements	Jun. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncement	Note 4 – Recent Accounting Pronouncements Recently Adopted Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2016-02, Leases (Topic 842) (“Topic 842”), which requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU 2018-10, Codification Improvements to Topic 842, Leases; ASU 2018-11, Targeted Improvements; and ASU 2019-01, Codification Improvements. The new standard establishes a right-of-use model (“ROU”) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of income. The new standard was effective for the Company on January 1, 2019. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. The Company adopted the new standard on January 1, 2019 and used the effective date as its date of initial application. Consequently, prior period financial information has not been recast and the disclosures required under the new standard have not been provided for dates and periods before January 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements, the latter not being applicable to the Company. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases that qualify. This means, for those leases that qualify, it has not recognized ROU assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. The Company also elected the practical expedient to not separate lease and non-lease components for all of its leases. The Company believes the most significant effects of the adoption of this standard relate to (1) the recognition of new ROU assets and lease liabilities on its consolidated balance sheet for its office operating leases and (2) providing new disclosures about its leasing activities. There was no change in its leasing activities as a result of adoption. In June 2018, the FASB issued ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, which simplifies the accounting for share-based payments granted to nonemployees for goods and services and aligns most of the guidance on such payments to nonemployees with the requirements for share-based payments granted to employees. ASU 2018-07 is effective on January 1, 2019. Early adoption is permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. In June 2020, the FASB issued ASU 2020-05 in response to the ongoing impacts to US businesses in response to the COVID-19 pandemic. ASU 2020-05, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842) Effective Dates for Certain Entities provides a limited deferral of the effective dates for implementing previously issued ASU 606 and ASU 842 to give some relief to businesses and the difficulties they are facing during the pandemic. These entities may defer application to fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. As the Company has already adopted ASU 606 and ASU 842, the Company does not anticipate any effect on its financial statements. Recently Issued Accounting Standards Not Yet Adopted In June 2016, FASB issued ASU 2016-13, Financial Instruments - Credit Losses, which changes the accounting for recognizing impairments of financial assets. Under the new guidance, credit losses for certain types of financial instruments will be estimated based on expected losses. The new guidance also modifies the impairment models for available-for-sale debt securities and for purchased financial assets with credit deterioration since their origination. In February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842), which amends the effective date of the original pronouncement for smaller reporting companies. ASU 2016-13 and its amendments will be effective for the Company for interim and annual periods in fiscal years beginning after December 15, 2022. The Company believes the adoption will modify the way the Company analyzes financial instruments, but it does not anticipate a material impact on results of operations. The Company is in the process of determining the effects the adoption will have on its consolidated financial statements. In December 2019, FASB issued ASU 2019-12 "Income Taxes," which provides for certain updates to reduce complexity in the accounting for income taxes, including the utilization of the incremental approach for intra-period tax allocation, among others. The amendments in ASU 2019-12 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company does not expect the implementation of ASU 2019-12 to have a material effect on its consolidated financial statements. Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statement. As new Accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

5. Going Concern

5. Going Concern	6 Months Ended
5. Going Concern	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 5 – Going Concern In August 2014, the FASB issued ACU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The new standard requires management to assess the company’s ability to continue as a going concern. Disclosures are required if there is substantial doubt as to the company’s continuation as a going concern within one year after the issue date of financial statements. The standard provides guidance for making the assessment, including consideration of management’s plans which may alleviate doubt regarding the Company’s ability to continue as a going concern. ASU 2014-15 is effective for years ending after December 15, 2016. The Company has adopted this standard for the six months ended June 30, 2020 and 2019. These financial statements have been prepared on a going concern basis, which assumes the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to repay its debt obligations, to obtain necessary equity financing to continue operations, and the attainment of profitable operations. Recently, the Company has devoted a substantial amount of resources to research and development to bring the Ubiquitor and its mobile application to full production and distribution. For the six months ended June 30, 2020, the Company had net loss of $1,549,973 and negative cash flow from operating activities of $1,183,486. As of June 30, 2020, the Company also had an accumulated deficit of $8,728,974. These factors raise certain doubts regarding the Company’s ability to continue as a going concern. There are no assurances, however, that the Company will be successful in obtaining an adequate level of financing for the long-term development and commercialization of its Ubiquitor product.

6. Inventories, net

6. Inventories, net	6 Months Ended
6. Inventories, net	Jun. 30, 2020
Inventory Disclosure [Abstract]
Inventory, net	Note 6 – Inventories, net At June 30, 2020 and December 31, 2019, inventory consisted of the following: June 30, December 31, Parts $ 53,534 $ 31,458 Finished goods 90,930 102,889 Total 144,464 134,347 Less inventory reserve (75,527 ) (71,414 ) Inventory, net $ 68,937 $ 62,933

7. Acquisition

7. Acquisition	6 Months Ended
7. Acquisition	Jun. 30, 2020
Business Combinations [Abstract]
Acquisition	Note 7 – Acquisition On March 15, 2019, the Company entered into and closed an asset purchase agreement with AVX Design & Integration, Inc. (“AVX”) as stated in Note 1. A summary of the purchase price and the purchase price allocations at fair value is below. Purchase price Cash $ 550,000 29,286 shares of common stock (1) 290,716 Secured promissory note 50,000 Total purchase price $ 890,716 Allocation of purchase price Cash $ 201,482 Accounts receivable 234,561 Inventories 16,000 Property and equipment 10,381 Operating lease right-of-use assets 157,213 Deposits 5,968 Intangible assets 57,000 Goodwill 458,016 Accounts payable and accrued liabilities (81,478 ) Operating lease liability (168,427 ) Purchase price $ 890,716 (1) – the fair value of the common stock was calculated based on the closing market price of the Company’s common stock at the date of acquisition.

8. Property and Equipment

8. Property and Equipment	6 Months Ended
8. Property and Equipment	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 8 – Property and Equipment At June 30, 2020 and December 31, 2019, property and equipment consisted of the following: June 30, December 31, Warehouse $ 3,789,773 $ 3,789,773 Land 731,515 731,515 Building improvement 238,666 238,666 Furniture and fixture 27,631 27,631 Equipment 47,064 47,064 Software 1,995 1,995 Total cost 4,836,644 4,836,644 Less accumulated depreciation (264,331 ) (183,206 ) Property and equipment, net $ 4,572,313 $ 4,653,438 Depreciation expense for the six months ended June 30, 2020 and 2019 amounted to $81,125 and $71,168, respectively. The Company purchased a warehouse in Ontario, California in September 2018 and leased an unused portion to a third party. The tenant paid $12,335 as security deposit, shown as other liability in non-current liabilities.

9. Promissory Note - Related Pa

9. Promissory Note - Related Party	6 Months Ended
9. Promissory Note - Related Party	Jun. 30, 2020
Debt Disclosure [Abstract]
Promissory Note - Related Party	Note 9 – Promissory Note - Related Party On March 15, 2019, when the Company purchased AVX Design & Integration, Inc. the Company agreed to pay the predecessor owner with promissory note as one of the forms of consideration. The note was $50,000 with a fixed interest rate of 6% per annum payable in 12 equal monthly payments commencing on June 1 st

10. Related Party Transactions

10. Related Party Transactions	6 Months Ended
10. Related Party Transactions	Jun. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 10 – Related Party Transactions Revenue generated from Vitashower Corp., a company owned by the CEO’s wife, amounted to $21,267 and $3,000 for the six months ended June 30, 2020 and 2019, respectively. Account receivable balance due from Vitashower Corp. amounted to $22,410 and $0 as of June 30, 2020 and December 31, 2019, respectively. Compensation for services provided by the President and Chief Executive Officer for the six months ended June 30, 2020 and 2019 amounted to $60,000 and $60,000, respectively.

11. Business Concentration and

11. Business Concentration and Risks	6 Months Ended
11. Business Concentration and Risks	Jun. 30, 2020
Risks and Uncertainties [Abstract]
Business Concentration and Risks	Note 11 – Business Concentration and Risks Major customers One customer accounted for 0% and 18% of the total accounts receivable as of June 30, 2020 and December 31, 2019, respectively. Major vendors One vendor accounted for 0% and 21% of total accounts payable at June 30, 2020 and December 31, 2019, respectively.

12. Operating Lease Right-of-us

12. Operating Lease Right-of-use Assets and Operating Lease Liability	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Operating Lease Right-of-use Assets and Operating Lease Liability	Note 12 – Operating Lease Right-of-use Assets and Operating Lease Liability Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value is our incremental borrowing rate, estimated to be 15%, as the interest rate implicit in our lease is not readily determinable. During the six months ended June 30, 2020 and 2019, the Company recorded $32,590 and $29,732, respectively as operating lease expense. The Company currently has a lease agreement for AVX’s operation for a monthly payment of $5,105 and shall increase by 3% every year. The Lease commenced July 1, 2015 and expires on August 31, 2022. A security deposit of $5,968 was also held for the duration of the lease term. In adopting ASC Topic 842, Leases (Topic 842), the Company has elected the ‘package of practical expedients’, which permit it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter is not applicable to the Company. In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 month or less. On March 15, 2019 when AVX was acquired, upon adoption of ASC Topic 842, the Company recorded a right-of-use asset. Right-of-use assets are summarized below: June 30, 2020 December 31, 2019 Office lease $ 157,213 $ 157,213 Less accumulated amortization (48,913 ) (28,814 ) Right-of-use assets, net $ 108,300 $ 128,399 Operating Lease liabilities are summarized below: June 30, 2020 December 31, 2019 Office lease $ 118,086 $ 138,940 Less: current portion (48,643 ) (44,270 ) Long term portion $ 69,443 $ 94,670 Maturity of lease liabilities are as follows: Year ending December 31, 2020 $ 31,551 Year ending December 31, 2021 64,048 Year ending December 31, 2022 43,655 Total future minimum lease payment 139,254 Imputed interest (21,168 ) Lease Obligation, net $ 118,086

13. Loans

13. Loans	6 Months Ended
13. Loans	Jun. 30, 2020
Debt Disclosure [Abstract]
Loans	Note 13 – Loans Paycheck Protection Program On April 24, 2020, AVX Design & Integration, Inc. entered into an agreement to receive a U.S. Small Business Administration Loan (“SBA Loan”) from JPMorgan Chase Bank, N.A. related to the COVID-19 pandemic in the amount of $116,460, which we received on May 1, 2020. The SBA Loan has a fixed interest rate of 0.98 percent per annum and a maturity date two years from the date loan was issued. The loan has a six months deferral period and 18 monthly payments of $6,552 commencing the seventh month on November 24, 2020. On May 4, 2020, Perfecular Inc. entered into an agreement to receive a U.S. Small Business Administration Loan (“SBA Loan”) from Bank of America related to the COVID-19 pandemic in the amount of $151,500, which we received on May 4, 2020. The SBA Loan has a fixed interest rate of 1 percent per annum and a maturity date two years from the date loan was issued. The loan has a six months deferral period and 18 monthly payments of $8,526 commencing the seventh month on December 4, 2020. Economic Injury Disaster Loan On June 4, 2020, Perfecular Inc. entered into an agreement to receive a U.S. Small Business Administration Loan (“SBA Loan”) from Wells Fargo Bank related to the COVID-19 pandemic in the amount of $81,100, which we received on June 4, 2020. The SBA Loan has a fixed interest rate of 3.75 percent per annum and a maturity date thirty years from the date loan was issued. The loan is for 30 years, has one year deferral period, monthly payments of $396 commencing on June 4, 2021. On June 5, 2020, AVX Design & Integration, Inc. entered into an agreement to receive a U.S. Small Business Administration Loan (“SBA Loan”) from JPMorgan Chase Bank, N.A. related to the COVID-19 pandemic in the amount of $56,800, which we received on June 5, 2020. The SBA Loan has a fixed interest rate of 3.75 percent per annum and a maturity date thirty years from the date loan was issued. The loan is for 30 years, has one year deferral period, monthly payments of $277 commencing on June 5, 2021. June 30, 2020 SBA Loan $ 405,860 Less: current portion (104,469 ) Long term portion $ 301,391 Interest expense incurred from the loans amounted to $868 for the six months ended June 30, 2020. Economic Injury Disaster Loan advance The amount of the EIDL Advance was determined by the number of employees indicated on the EIDL application at $1,000 per employee, up to a maximum of $10,000. The EIDL Advance does not have to be repaid. Recipients did not have to be approved for an EIDL loan in order to receive the EIDL. On June 16, 2020, the Company received $10,000 EIDL advance and recorded the receipt as other income.

14. Stockholders' Equity

14. Stockholders' Equity	6 Months Ended
14. Stockholders' Equity	Jun. 30, 2020
Equity [Abstract]
Stockholders' Equity	Note 14 – Stockholders’ Equity Shares authorized Upon formation, the total number of shares of all classes of stock that the Company is authorized to issue is seventy-five million (75,000,000) shares of common stock, par value $0.001 per share. Common stock As of June 30, 2020 and December 31, 2019 the Company had 40,959,741 shares of common stock issued and outstanding. During the six months ended June 30, 2020, the Company did not issue common stock. During the six months ended June 30, 2019, the Company had the following transactions in its common stock: ☐ Issued 13,445 shares to consultants in exchange for professional services rendered. The shares were valued at $96,509 based on the closing price of the Company’s common stock on the dates that the shares were deemed earned, according to the agreements; and ☐ Issued 39,286 shares as consideration for the AVX acquisition valued at $290,716. The value of the common stock was determined based on the market price on the day of the closing of the acquisition. Shares to be Issued for Compensation The Company entered into agreements with third party consultants for financing and management consultation. The Company has incurred consulting service fees paid in cash amounting to $24,000 for the six months ended June 30, 2020, which the Company intends to issue stock as compensation for services rendered. Expenses incurred but not yet paid in shares as of June 30, 2020 and December 31, 2019 amounted to $74,709 and $50,709, respectively. Stock options On August 6, 2019, each member of the Board was granted 30,000 options to purchase shares at $5.70 per share. As of June 30, 2020, there were 210,000 options granted, 192,500 options vested, 17,500 options unvested, and 210,000 outstanding stock options. For the six months ended June 30, 2020 and 2019, the Company had stock option compensation expense amounted to $518,700 and $0, respectively. The fair value of the warrants listed above was determined using the Black-Scholes option pricing model with the following assumptions: June 30, June 30, 2020 2019 Risk-free interest rate 1.71% 0% Expected life of the options 10 years – Expected volatility 158.86% 0% Expected dividend yield 0% 0% The following is a summary of options activity from December 31, 2019 to June 30, 2020: Options Shares Weighted average exercise price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding at December 31, 2019 210,000 $ 9.61 9.61 – Granted – – – – Exercised – – – – Forfeited or expired – – – – Outstanding at June 30, 2020 210,000 $ 9.61 9.61 – Vested as of June 30, 2020 192,500 5.70 9.61 – Exercisable at June 30, 2020 210,000 $ 9.61 9.61 – The exercise price for options outstanding and exercisable at June 30, 2020: Outstanding Exercisable Number of Exercise Number of Exercise Options Price Options Price 30,000 $ 5.70 30,000 $ 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 210,000 210,000

15. Segment reporting

15. Segment reporting	6 Months Ended
15. Segment reporting	Jun. 30, 2020
Segment Reporting [Abstract]
Segment reporting	Note 15 – Segment reporting The Company consists of two types of operations. Focus Universal, Inc. and Perfecular Inc. (“Focus”) involve wholesale, research and development of universal smart instrument and farming devices. AVX Design & Integration, Inc. (“AVX”) is an IoT installation and management company, specializes 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. Six months ended June 30, 2020 Focus AVX Total Revenue $ 322,913 $ 400,977 $ 723,890 Revenue - related party 21,267 – 21,267 Total revenue 344,180 400,977 745,157 Cost of Revenue 239,381 411,848 651,229 Gross Profit 104,799 (10,871 ) 93,928 Operation Expenses: Selling 8,436 8,583 17,019 Compensation - officers 68,000 – 68,000 Research and development 132,193 – 132,193 Professional fees 823,378 4,192 827,570 General and administrative 495,773 183,557 679,330 Total Operating Expenses 1,527,780 196,332 1,724,112 Loss from Operations (1,422,981 ) (207,203 ) (1,630,184 ) Other Income (Expense) Interest income (expense), net 57 (22 ) 35 Interest (expense) – related party (81 ) – (81 ) Other income 74,521 5,736 80,257 Total other income (expense) 74,497 5,714 80,211 Loss before income taxes (1,348,484 ) (201,489 ) (1,549,973 ) Tax expense – – – Net Loss $ (1,348,484 ) $ (201,489 ) $ (1,549,973 )

16. Commitments and Contingenci

16. Commitments and Contingencies	6 Months Ended
16. Commitments and Contingencies	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 16 – Commitments and Contingencies In the normal course of business or otherwise, the Company may become involved in legal proceedings. The Company will accrue a liability for such matters when it is probable that a liability has been incurred and the amount can be reasonable estimated. When only a range of possible loss can be established, the most probable amount in the range is accrued. The accrual for a litigation loss contingency might include, for example, estimates of potential damages, outside legal fees and other directly related costs expected to be incurred. As of the date of this quarterly report, the Company was involved in the following material legal proceeding. On April 13, 2020, AVX terminated an employee from her position as Sales and Marketing Director. On May 13, 2020, she filed an action in the Superior Court for the County of Los Angeles, State of California. The Complaint alleges claims including wrongful termination, retaliation and various other provisions of the California Labor Code, and various other claims under California state law. The complaint seeks unspecified economic and non-economic losses, as well as attorneys’ fees. The Company is investigating and intends to vigorously defend itself in the foregoing matters. However, litigation and investigations are inherently uncertain.

17. Subsequent Events

17. Subsequent Events	6 Months Ended
17. Subsequent Events	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 17 – Subsequent Events The Company has evaluated all other subsequent events through the date these condensed consolidated financial statements were issued and determine that there were no subsequent events or transactions that require recognition or disclosures in the condensed consolidated financial statements.

3. Summary of Significant Acc_2

3. Summary of Significant Accounting Policies (Policies)	6 Months Ended
3. Summary of Significant Accounting Policies (Policies)	Jun. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of Focus and its wholly-owned subsidiaries, Perfecular Inc. and AVX Design & Integration, Inc. (collectively, the “Company”, “we”, “our”, or “us”). All intercompany balances and transactions have been eliminated upon consolidation. The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Perfecular Inc. and AVX Design & Integration. Focus and Perfecular, collectively “the entities” were under common control; therefore, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805-50-45, the acquisition of Perfecular was accounted for as a business combination between entities under common control and treated similar to a pooling of interest transaction. On March 15, 2019, Focus entered into a stock purchase agreement with AVX whereby Focus purchased 100% of the outstanding stock of AVX. All significant intercompany transactions and balances have been eliminated.
Segment Reporting	Segment Reporting The Company currently has two operating segments. In accordance with ASC 280, Segment Reporting Asset information by operating segment is not presented as the chief operating decision maker does not review this information by segment. The reporting segments follow the same accounting policies used in the preparation of the Company’s unaudited condensed consolidated financial statements.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the date of the accompanying consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying financial statements include useful lives of property and equipment, useful lives of intangible assets, allowance for doubtful accounts, inventory reserves, debt discounts, valuation of derivatives, and the valuation allowance on deferred tax assets. The Company regularly evaluates its estimates and assumptions.
Cash	Cash The Company considers all highly liquid investments with a maturity of three months or less to be cash. At times, such investments may be in excess of Federal Deposit Insurance Corporation (FDIC) insurance limit. There were no cash equivalents held by the Company at June 30, 2020 and December 31, 2019.
Accounts Receivable	Accounts Receivable The Company grants credit to clients that sell the Company’s products or engage in construction service under credit terms that it believes are customary in the industry and do not require collateral to support customer receivables. The accounts receivable balances are generally collected within 30 to 90 days of the product sale.
Allowance for doubtful accounts	Allowance for doubtful accounts The Company estimates an allowance for doubtful accounts based on historical collection trends and review of the current status of trade accounts receivable. It is reasonably possible that the Company's estimate of the allowance for doubtful accounts will change. As of June 30, 2020, and December 31, 2019, allowance for doubtful accounts amounted to $26,566 and $22,612, respectively.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash. The Company limits its exposure to credit loss by investing its cash with high credit quality financial institutions.
Inventory	Inventory Inventory consists primarily of parts and finished goods and is valued at the lower of the inventory’s cost or net realizable value under the first-in-first-out method. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. Inventory allowances are recorded for obsolete or slow-moving inventory based on assumptions about future demand and marketability of products, the impact of new product introductions and specific identification of items, such as discontinued products. These estimates could vary significantly from actual requirements, for example, if future economic conditions, customer inventory levels or competitive conditions differ from expectations. The Company regularly reviews the value of inventory based on historical usage and estimated future usage. If estimated realized value of our inventory is less than cost, we make provisions in order to reduce its carrying value to its estimated market value. As of June 30, 2020 and December 31, 2019, inventory reserve amounted to $75,527 and $71,414, respectively.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. The cost and accumulated depreciation of assets sold or retired are removed from the respective accounts and any gain or loss is included in earnings. Maintenance and repairs are expensed currently. Major renewals and betterments are capitalized. Depreciation is computed using the straight-line method. Estimated useful lives as follows: Fixed assets Useful life Furniture 5 years Equipment 5 years Warehouse 39 years Improvement 5 years Construction in progress – Land –
Long-Lived Assets	Long-Lived Assets The Company applies the provisions of FASB ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Long-term assets of the Company are reviewed when circumstances warrant as to whether their carrying value has become impaired. The Company considers assets to be impaired if the carrying value exceeds the future projected cash flows from related operations. The Company also re-evaluates the periods of amortization to determine whether subsequent events and circumstances warrant revised estimates of useful lives. Based on its review at June 30, 2020 and December 31, 2019, the Company believes there was no impairment of its long-lived assets.
Intangible Assets	Intangible Assets The Company’s intangible assets were acquired from AVX. Amortization is computed using the straight-line method, and the Company evaluates for impairments annually. During the year ended December 31, 2019, the Company determined that the intangible assets associated with the acquisition of AVX was fully impaired. During the year ended December 31, 2019, impairment for intangible assets amounted to $47,975. Estimated useful lives of intangible assets as follows: Intangible assets Useful life Market related intangible assets 5 years
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in a business combination. Goodwill with indefinite useful lives are tested for impairment at least annually at December 31 and whenever triggering events or changes in circumstances indicate its carrying value may not be recoverable. Assessment of the potential impairment of goodwill is an integral part of the Company’s normal ongoing review of operations. Testing for potential impairment of these assets is significantly dependent on numerous assumptions and reflects management’s best estimates at a particular point in time. The dynamic economic environments in which the Company’s businesses operate and key economic and business assumptions related to projected selling prices, market growth, inflation rates and operating expense ratios, can significantly affect the outcome of impairment tests. Estimates based on these assumptions may differ significantly from actual results. Changes in factors and assumptions used in assessing potential impairments can have a significant impact on the existence and magnitude of impairments, as well as the time in which such impairments are recognized. The management tests for impairment annually at year end. During the year ended December 31, 2019, the Company determined that the goodwill associated with the acquisition of certain AVX assets was impaired and took a charge to earnings of $458,490.
Share-based Compensation	Share-based Compensation The Company accounts for stock-based compensation to employees in conformity with the provisions of ASC Topic 718, Stock-Based Compensation The measurement of stock-based compensation is subject to periodic adjustments as the underlying equity instruments vest and is recognized as an expense over the period which services are received. The Company calculates the fair value of option grants utilizing the Black-Scholes pricing model and estimates the fair value of the stock based upon the estimated fair value of the common stock. The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on a straight- line basis over the requisite service period of the award.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows paragraph ASC 825-10-50-10 for disclosures about fair value of its financial instruments and paragraph ASC 820-10-35-37 (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: ☐ Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. ☐ Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. ☐ Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 2 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses, accounts payable and accrued expenses, approximate their fair value because of the short maturity of those instruments. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. However, it is not practical to determine the fair value of advances from stockholders, if any, due to their related party nature.
Revenue Recognition	Revenue Recognition On September 1, 2018, the Company adopted ASC 606 – Revenue from Contracts with Customers using the modified retrospective transition approach. The core principle of ASC 606 is that revenue should be recognized in a manner that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled for exchange of those goods or services. The Company’s updated accounting policies and related disclosures are set forth below, including the disclosure for disaggregated revenue. The impact of adopting ASC 606 was not material to the Condensed Consolidated Financial Statements. Revenue from the Company is recognized under Topic 606 in a manner that reasonably reflects the delivery of its services and products to customers in return for expected consideration and includes the following elements: ☐ executed contracts with the Company’s customers that it believes are legally enforceable; ☐ identification of performance obligations in the respective contract; ☐ determination of the transaction price for each performance obligation in the respective contract; ☐ allocation the transaction price to each performance obligation; and ☐ recognition of revenue only when the Company satisfies each performance obligation. These five elements, as applied to each of the Company’s revenue category, is summarized below: ☐ Product sales – revenue is recognized at the time of sale of equipment to the customer. ☐ Service sales – revenue is recognized based on the service been provided to the customer. Revenue from our project construction is recognized over time using the percentage-of-completion method under the cost approach. The percentage of completion is determined by estimating stage of work completed. Under this approach, recognized contract revenue equals the total estimated contract revenue multiplied by the percentage of completion. Our construction contracts are unit priced, and an account receivable is recorded for amounts invoiced based on actual units produced.
Cost of Revenue	Cost of Revenue Cost of revenue includes the cost of services, labor and product incurred to provide product sales, service sales and project sales.
Research and development	Research and development Research and development costs are expensed as incurred. Research and development costs primarily consist of efforts to refine existing product models and develop new product models.
Related Parties	Related Parties The Company follows ASC 850-10 for the identification of related parties and disclosure of related party transactions. Pursuant to ASC 850-10-20 the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of ASC 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly Influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the consolidated financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitments and Contingencies	Commitments and Contingencies The Company follows ASC 450-20 to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Income Tax Provision	Income Tax Provision The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, the Company does not foresee generating taxable income in the near future and utilizing its deferred tax asset, therefore, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented. Income taxes are accounted for using the asset and liability method. Deferred income taxes are provided for temporary differences in recognizing certain income, expense and credit items for financial reporting purposes and tax reporting purposes. Such deferred income taxes primarily relate to the difference between the tax basis of assets and liabilities and their financial reporting amounts. Deferred tax assets and liabilities are measured by applying enacted statutory tax rates applicable to the future years in which deferred tax assets or liabilities are expected to be settled or realized. There was no material deferred tax asset or liabilities as of June 30, 2020 and December 31, 2019. As of June 30, 2020 and December 31, 2019, the Company did not identify any material uncertain tax positions.
Basic and Diluted Net Income (Loss) Per Share	Basic and Diluted Net Income (Loss) Per Share Net income (loss) per share is computed pursuant to ASC 260-10-45. Basic net income (loss) per share (“EPS”) is computed by dividing net income (loss) by the weighted average number of shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) by the weighted average number of shares of stock and potentially outstanding shares of stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants. Due to the net loss incurred by the Company, potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss for all periods presented. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive. Six months ended June 30, 2020 2019 Stock options 192,500 – Total 192,500 –
Subsequent Events	Subsequent Events The Company follows the guidance in ASC 855-10-50 for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. Based upon the review, other than described in Note 18 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements.
Reclassification	Reclassification Certain reclassifications have been made to the consolidated financial statements for prior years to the current year’s presentation. Such reclassifications have no effect on net income as previously reported.

2. Revision of Prior Period F_2

2. Revision of Prior Period Financial Statements (Tables)	6 Months Ended
2. Revision of Prior Period Financial Statements (Tables)	Jun. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Restatement	Condensed consolidated statement of operation for the three months ended June 30, 2019 Previously reported Revised For the three months ended For the three months ended 6/30/2019 Adjustment 6/30/2019 Revenue $ 420,337 $ 98,182 $ 518,519 Revenue - related party – – – Total revenue 420,337 98,182 518,519 Cost of Revenue 281,952 94,788 376,740 Gross Profit 138,385 3,394 141,779 Operating Expenses: Selling 80,457 (68,701 ) 11,756 Compensation - officers 30,000 5,000 35,000 Research and development 64,716 – 64,716 Professional fees 216,865 (6,877 ) 209,988 General and administrative 238,714 3,767 242,481 Total Operating Expenses 630,752 (66,811 ) 563,941 Loss from Operations (492,367 ) 70,205 (422,162 ) Other Income Interest income 343 – 343 Other income 1,980 – 1,980 Total other income 2,323 – 2,323 Loss before income taxes (490,044 ) 70,205 (419,839 ) Tax expense – – – Net Loss $ (490,044 ) $ 70,205 $ (419,839 ) Condensed consolidated statement of operation for the six months ended June 30, 2019 Previously reported Revised For the six months ended For the six months ended 6/30/2019 Adjustment 6/30/2019 Revenue $ 660,075 $ 9,327 $ 669,402 Revenue - related party 3,000 – 3,000 Total revenue 663,075 9,327 672,402 Cost of Revenue 404,080 104,391 508,471 Gross Profit 258,995 (95,064 ) 163,931 Operating Expenses: Selling 89,666 (77,910 ) 11,756 Compensation - officers 61,675 8,325 70,000 Research and development 126,720 – 126,720 Professional fees 572,139 (11,752 ) 560,387 General and administrative 349,170 3,964 353,134 Total Operating Expenses 1,199,370 (77,373 ) 1,121,997 Loss from Operations (940,375 ) (17,691 ) (958,066 ) Other Income Interest income 1,068 – 1,068 Other income 1,980 – 1,980 Total other income 3,048 – 3,048 Loss before income taxes (937,327 ) (17,691 ) (955,018 ) Tax expense – – – Net Loss $ (937,327 ) $ (17,691 ) $ (955,018 ) Condensed consolidated statement of cash flows Previously reported Revised For the six months ended For the six months ended 6/30/2019 Adjustment 6/30/2019 Cash flows from operating activities: Net Loss $ (937,327 ) (17,691 ) $ (955,018 ) Adjustments to reconcile net loss to net cash from operating activities: Inventories reserve (12,654 ) – (12,654 ) Depreciation expense 71,168 – 71,168 Amortization of intangible assets – 475 475 Amortization of right-of-use assets 14,337 – 14,337 Stock-based compensation 48,000 – 48,000 Changes in operating assets and liabilities: Accounts receivable 146,269 (59,435 ) 86,834 Accounts receivable - related party 39,625 – 39,625 Inventories 5,242 – 5,242 Other receivable (2,151 ) – (2,151 ) Prepaid expenses 88,838 – 88,838 Deposit 7,210 – 7,210 Accounts payable and accrued liabilities 15,129 – 15,129 Accounts payable - related party (4,921 ) – (4,921 ) Other payable (7,210 ) – (7,210 ) Customer deposit 77,539 76,651 154,190 Net cash flows used in operating activities (450,906 ) – (450,906 ) Cash flows from investing activities: Cash from acquisition 201,482 – 201,482 Purchase of property and equipment (217,292 ) – (217,292 ) Cash paid for acquisition (550,000 ) – (550,000 ) Net cash flows used in investing activities (565,810 ) – (565,810 ) Cash flows from financing activities: Payment on long term debt and finance lease obligation (14,256 ) – (14,256 ) Net cash flows used in financing activities (14,256 ) – (14,256 ) Net change in cash (1,030,972 ) – (1,030,972 ) Cash beginning of period 4,455,751 – 4,455,751 Cash end of period $ 3,424,779 – $ 3,424,779

3. Summary of Significant Acc_3

3. Summary of Significant Accounting Policies (Tables)	6 Months Ended
3. Summary of Significant Accounting Policies (Tables)	Jun. 30, 2020
Accounting Policies [Abstract]
Schedule of estimated useful lives of property, plant and equipment	Depreciation is computed using the straight-line method. Estimated useful lives as follows: Fixed assets Useful life Furniture 5 years Equipment 5 years Warehouse 39 years Improvement 5 years Construction in progress – Land –
Schedule of estimated useful lives of intangible assets	Estimated useful lives of intangible assets as follows: Intangible assets Useful life Market related intangible assets 5 years
Schedule of antidilutive shares	The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive. Six months ended June 30, 2020 2019 Stock options 192,500 – Total 192,500 –

6. Inventories, net (Tables)

6. Inventories, net (Tables)	6 Months Ended
6. Inventories, net (Tables)	Jun. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory	At June 30, 2020 and December 31, 2019, inventory consisted of the following: June 30, December 31, Parts $ 53,534 $ 31,458 Finished goods 90,930 102,889 Total 144,464 134,347 Less inventory reserve (75,527 ) (71,414 ) Inventory, net $ 68,937 $ 62,933

7. Acquisition (Tables)

7. Acquisition (Tables)	6 Months Ended
7. Acquisition (Tables)	Jun. 30, 2020
Business Combinations [Abstract]
Purchase Price and Allocation of Purchase	A summary of the purchase price and the purchase price allocations at fair value is below. Purchase price Cash $ 550,000 29,286 shares of common stock (1) 290,716 Secured promissory note 50,000 Total purchase price $ 890,716 Allocation of purchase price Cash $ 201,482 Accounts receivable 234,561 Inventories 16,000 Property and equipment 10,381 Operating lease right-of-use assets 157,213 Deposits 5,968 Intangible assets 57,000 Goodwill 458,016 Accounts payable and accrued liabilities (81,478 ) Operating lease liability (168,427 ) Purchase price $ 890,716 (1) – the fair value of the common stock was calculated based on the closing market price of the Company’s common stock at the date of acquisition.

8. Property and Equipment (Tabl

8. Property and Equipment (Tables)	6 Months Ended
8. Property and Equipment (Tables)	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	At June 30, 2020 and December 31, 2019, property and equipment consisted of the following: June 30, December 31, Warehouse $ 3,789,773 $ 3,789,773 Land 731,515 731,515 Building improvement 238,666 238,666 Furniture and fixture 27,631 27,631 Equipment 47,064 47,064 Software 1,995 1,995 Total cost 4,836,644 4,836,644 Less accumulated depreciation (264,331 ) (183,206 ) Property and equipment, net $ 4,572,313 $ 4,653,438

12. Operating Lease Right-of-_2

12. Operating Lease Right-of-use Assets and Operating Lease Liability (Tables)	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Schedule of operating Right-of-use asset and liability	Right-of-use assets are summarized below: June 30, 2020 December 31, 2019 Office lease $ 157,213 $ 157,213 Less accumulated amortization (48,913 ) (28,814 ) Right-of-use assets, net $ 108,300 $ 128,399 Operating Lease liabilities are summarized below: June 30, 2020 December 31, 2019 Office lease $ 118,086 $ 138,940 Less: current portion (48,643 ) (44,270 ) Long term portion $ 69,443 $ 94,670
Schedule of maturity of lease liabilities	Maturity of lease liabilities are as follows: Year ending December 31, 2020 $ 31,551 Year ending December 31, 2021 64,048 Year ending December 31, 2022 43,655 Total future minimum lease payment 139,254 Imputed interest (21,168 ) Lease Obligation, net $ 118,086

13. Loans (Tables)

13. Loans (Tables)	6 Months Ended
13. Loans (Tables)	Jun. 30, 2020
Debt Disclosure [Abstract]
Economic Injury Disaster Loan	The loan is for 30 years, has one year deferral period, monthly payments of $277 commencing on June 5, 2021. June 30, 2020 SBA Loan $ 405,860 Less: current portion (104,469 ) Long term portion $ 301,391

14. Stockholders' Equity (Table

14. Stockholders' Equity (Tables)	6 Months Ended
14. Stockholders' Equity (Tables)	Jun. 30, 2020
Equity [Abstract]
Schedule of assumptions	The fair value of the warrants listed above was determined using the Black-Scholes option pricing model with the following assumptions: June 30, June 30, 2020 2019 Risk-free interest rate 1.71% 0% Expected life of the options 10 years – Expected volatility 158.86% 0% Expected dividend yield 0% 0%
Schedule of option activity	The following is a summary of options activity from December 31, 2019 to June 30, 2020: Options Shares Weighted average exercise price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding at December 31, 2019 210,000 $ 9.61 9.61 – Granted – – – – Exercised – – – – Forfeited or expired – – – – Outstanding at June 30, 2020 210,000 $ 9.61 9.61 – Vested as of June 30, 2020 192,500 5.70 9.61 – Exercisable at June 30, 2020 210,000 $ 9.61 9.61 –
Schedule of options by exercise price	The exercise price for options outstanding and exercisable at June 30, 2020: Outstanding Exercisable Number of Exercise Number of Exercise Options Price Options Price 30,000 $ 5.70 30,000 $ 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 30,000 5.70 210,000 210,000

15. Segment reporting (Tables)

15. Segment reporting (Tables)	6 Months Ended
15. Segment reporting (Tables)	Jun. 30, 2020
Segment Reporting [Abstract]
Segment information table	The table below discloses income statement information by segment. Six months ended June 30, 2020 Focus AVX Total Revenue $ 322,913 $ 400,977 $ 723,890 Revenue - related party 21,267 – 21,267 Total revenue 344,180 400,977 745,157 Cost of Revenue 239,381 411,848 651,229 Gross Profit 104,799 (10,871 ) 93,928 Operation Expenses: Selling 8,436 8,583 17,019 Compensation - officers 68,000 – 68,000 Research and development 132,193 – 132,193 Professional fees 823,378 4,192 827,570 General and administrative 495,773 183,557 679,330 Total Operating Expenses 1,527,780 196,332 1,724,112 Loss from Operations (1,422,981 ) (207,203 ) (1,630,184 ) Other Income (Expense) Interest income (expense), net 57 (22 ) 35 Interest (expense) – related party (81 ) – (81 ) Other income 74,521 5,736 80,257 Total other income (expense) 74,497 5,714 80,211 Loss before income taxes (1,348,484 ) (201,489 ) (1,549,973 ) Tax expense – – – Net Loss $ (1,348,484 ) $ (201,489 ) $ (1,549,973 )

2. Revision of Prior Period F_3

2. Revision of Prior Period Financial Statements (Details - Statement of Operations) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Total revenue	$ 434,548	$ 518,519	$ 745,157	$ 672,402
Cost of Revenue	313,157	376,740	651,229	508,471
Gross Profit	121,391	141,779	93,928	163,931
Operating Expenses:
Selling	1,949	11,756	17,019	11,756
Compensation - officers	34,000	35,000	68,000	70,000
Research and development	61,797	64,716	132,193	126,720
Professional fees	394,031	209,988	827,570	560,387
General and administrative	289,517	242,481	679,330	353,134
Total Operating Expenses	781,294	563,941	1,724,112	1,121,997
Loss from Operations	(659,903)	(422,162)	(1,630,184)	(958,066)
Other Income
Interest income	(1,240)	343	35	1,068
Other income	33,476	1,980	80,257	1,980
Total other income	32,236	2,323	80,211	3,048
Loss before income taxes	(627,667)	(419,839)	(1,549,973)	(955,018)
Tax expense	0		0	0
Net Loss	(627,667)	(419,839)	(1,549,973)	(955,018)
Revenue [Member]
Total revenue	427,953	518,519	723,890	669,402
Revenue Related Party [Member]
Total revenue	$ 6,595	0	$ 21,267	3,000
Scenario Previously Reported [Member]
Total revenue		420,337		663,075
Cost of Revenue		281,952		404,080
Gross Profit		138,385		258,995
Operating Expenses:
Selling		80,457		89,666
Compensation - officers		30,000		61,675
Research and development		64,716		126,720
Professional fees		216,865		572,139
General and administrative		238,714		349,170
Total Operating Expenses		630,752		1,199,370
Loss from Operations		(492,367)		(940,375)
Other Income
Interest income		343		1,068
Other income		1,980		1,980
Total other income		2,323		3,048
Loss before income taxes		(490,044)		(937,327)
Tax expense		0		0
Net Loss		(490,044)		(937,327)
Scenario Previously Reported [Member] \| Revenue [Member]
Total revenue		420,337		660,075
Scenario Previously Reported [Member] \| Revenue Related Party [Member]
Total revenue		0		3,000
Restatement Adjustment [Member]
Total revenue		98,182		9,327
Cost of Revenue		94,788		104,391
Gross Profit		3,394		(95,064)
Operating Expenses:
Selling		(68,701)		(77,910)
Compensation - officers		5,000		8,325
Research and development		0		0
Professional fees		(6,877)		(11,752)
General and administrative		3,767		3,964
Total Operating Expenses		(66,811)		(77,373)
Loss from Operations		70,205		(17,691)
Other Income
Interest income		0		0
Other income		0		0
Total other income		0		0
Loss before income taxes		70,205		(17,691)
Tax expense		0		0
Net Loss		70,205		(17,691)
Restatement Adjustment [Member] \| Revenue [Member]
Total revenue		98,182		9,327
Restatement Adjustment [Member] \| Revenue Related Party [Member]
Total revenue		$ 0		$ 0

2. Revision of Prior Period F_4

2. Revision of Prior Period Financial Statements (Details - Cash Flows) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net Loss	$ (627,667)	$ (419,839)	$ (1,549,973)	$ (955,018)
Adjustments to reconcile net loss to net cash from operating activities:
Inventories reserve			4,113	(12,654)
Depreciation expense			81,125	71,168
Amortization of intangible assets			0	475
Amortization of right-of-use assets				14,337
Stock-based compensation			24,000	48,000
Changes in operating assets and liabilities:
Accounts receivable			(123,035)	86,834
Accounts receivable - related party			(22,410)	39,625
Inventories			(10,117)	5,242
Other receivable			(900)	(2,151)
Prepaid expenses			18,356	88,838
Deposit			0	(7,210)
Accounts payable and accrued liabilities			(20,041)	15,129
Accounts payable - related party			0	(4,921)
Other payable				(7,210)
Customer deposit				154,190
Net cash flows used in operating activities			(1,183,486)	(450,906)
Cash flows from investing activities:
Cash from acquisition			0	201,482
Purchase of property and equipment			0	(217,292)
Cash paid for acquisition			0	(550,000)
Net cash flows used in investing activities			0	(565,810)
Cash flows from financing activities:
Payment on long term debt and finance lease obligation			0	(14,256)
Net cash flows used in financing activities			355,860	(14,256)
Net change in cash			(827,626)	(1,030,972)
Cash - beginning of Period			2,192,870	4,455,751
Cash - end of Period	$ 1,365,244	3,424,779	$ 1,365,244	3,424,779
Scenario Previously Reported [Member]
Cash flows from operating activities:
Net Loss		(490,044)		(937,327)
Adjustments to reconcile net loss to net cash from operating activities:
Inventories reserve				(12,654)
Depreciation expense				71,168
Amortization of intangible assets
Amortization of right-of-use assets				14,337
Stock-based compensation				48,000
Changes in operating assets and liabilities:
Accounts receivable				146,269
Accounts receivable - related party				39,625
Inventories				5,242
Other receivable				(2,151)
Prepaid expenses				88,838
Deposit				7,210
Accounts payable and accrued liabilities				15,129
Accounts payable - related party				(4,921)
Other payable				(7,210)
Customer deposit				77,539
Net cash flows used in operating activities				(450,906)
Cash flows from investing activities:
Cash from acquisition				201,482
Purchase of property and equipment				(217,292)
Cash paid for acquisition				(550,000)
Net cash flows used in investing activities				(565,810)
Cash flows from financing activities:
Payment on long term debt and finance lease obligation				(14,256)
Net cash flows used in financing activities				(14,256)
Net change in cash				(1,030,972)
Cash - beginning of Period				4,455,751
Cash - end of Period		3,424,779		3,424,779
Restatement Adjustment [Member]
Cash flows from operating activities:
Net Loss		$ 70,205		(17,691)
Adjustments to reconcile net loss to net cash from operating activities:
Inventories reserve
Depreciation expense
Amortization of intangible assets				475
Amortization of right-of-use assets
Stock-based compensation
Changes in operating assets and liabilities:
Accounts receivable				(59,435)
Accounts receivable - related party
Inventories
Other receivable
Prepaid expenses
Deposit
Accounts payable and accrued liabilities
Accounts payable - related party
Other payable
Customer deposit				76,651
Net cash flows used in operating activities
Cash flows from investing activities:
Cash from acquisition
Purchase of property and equipment
Cash paid for acquisition
Net cash flows used in investing activities
Cash flows from financing activities:
Payment on long term debt and finance lease obligation
Net cash flows used in financing activities
Net change in cash

3. Summary of Significant Acc_4

3. Summary of Significant Accounting Policies (Details - Estimated useful lives)	6 Months Ended
	Jun. 30, 2020
Market related intangible assets [Member]
Estimated useful life of intangible asset	5 years
Furniture and Fixtures [Member]
Estimated useful lives of property	5 years
Equipment [Member]
Estimated useful lives of property	5 years
Warehouse [Member]
Estimated useful lives of property	39 years
Improvement [Member]
Estimated useful lives of property	5 years
Construction in Progress [Member]
Estimated useful lives of property	0 years
Land [Member]
Estimated useful lives of property	0 years

3. Summary of Significant Acc_5

3. Summary of Significant Accounting Policies (Details - Antidilutive shares) - shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Antidilutive shares	192,500	0
Options [Member]
Antidilutive shares	192,500	0

3. Summary of Significant Acc_6

3. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Accounting Policies [Abstract]
Cash equivalents	$ 0		$ 0
Allowance for doutful accounts	26,566		22,612
Inventory reserve	75,527		71,414
Intangible asset impairment	0	$ 0
Goodwill impairment	0	$ 0
Deferred tax assets or liabilities	0		0
Uncertain tax positions	$ 0		$ 0

5. Going Concern (Details Narra

5. Going Concern (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
5. Going Concern (Details Narrative) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (627,667)	$ (419,839)	$ (1,549,973)	$ (955,018)
Cash flow from operating activities			(1,183,486)	$ (450,906)
Accumulated deficit	$ (8,728,974)		$ (8,728,974)		$ (7,179,001)

6. Inventories, net (Details)

6. Inventories, net (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Parts	$ 53,534	$ 31,458
Finished goods	90,930	102,889
Inventory, gross	144,464	134,347
Less inventory reserve	(75,527)	(71,414)
Inventory, net	$ 68,937	$ 62,933

7. Acquisition (Details - Alloc

7. Acquisition (Details - Allocation of purchase price) - USD ($)		2 Months Ended	6 Months Ended
		Mar. 15, 2019	Jun. 30, 2020	Jun. 30, 2019
Purchase price
Cash			$ 0	$ 550,000
AVX Design [Member]
Purchase price
Cash		$ 550,000
29,286 shares of common stock (1)	[1]	290,716
Secured promissory note		50,000
Total purchase price		890,716
Allocation of purchase price
Cash		201,482
Accounts receivable		234,561
Inventories		16,000
Property and equipment		10,381
Operating lease right-of-use assets		157,213
Deposits		5,968
Intangible assets		57,000
Goodwill		458,016
Accounts payable and accrued liabilities		(81,478)
Operating lease liability		(168,427)
Purchase price		$ 890,716

[1]	the fair value of the common stock was calculated based on the closing market price of the Company's common stock at the date of acquisition.

8. Property and Equipment (Deta

8. Property and Equipment (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Property and equipment, gross	$ 4,836,644	$ 4,836,644
Less accumulated depreciation	(264,331)	(183,206)
Property and equipment, net	4,572,313	4,653,438
Warehouse [Member]
Property and equipment, gross	3,789,773	3,789,773
Land [Member]
Property and equipment, gross	731,515	731,515
Building improvement [Member]
Property and equipment, gross	238,666	238,666
Furniture and Fixtures [Member]
Property and equipment, gross	27,631	27,631
Equipment [Member]
Property and equipment, gross	47,064	47,064
Software [Member]
Property and equipment, gross	$ 1,995	$ 1,995

8. Property and Equipment (De_2

8. Property and Equipment (Details Narrative) - USD ($)	6 Months Ended
8. Property and Equipment (Details Narrative) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 81,125	$ 71,168
Security deposit from tenant	$ 12,335

9. Promissory Note - Related _2

9. Promissory Note - Related Party (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Jan. 31, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Mar. 15, 2019
Repayment of note payable		$ 50,000	$ 0
Promissory Note [Member]
Debt face amount					$ 50,000
Stated interest rate					6.00%
Promissory note balance				$ 50,000
Repayment of note payable	$ 50,000
Accrued interest				$ 1,750
Repayment of interest	$ 1,831

10. Related Party Transactions

10. Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Compensation for services	$ 394,031	$ 209,988	$ 827,570	$ 560,387
Vitashower Corp [Member]
Revenue from related parties			21,267	3,000
Account receivable, Related Parties	$ 22,410		22,410		$ 0
President and CEO [Member]
Compensation for services			$ 60,000	$ 60,000

11. Business Concentrations and

11. Business Concentrations and Risk (Details Narrative)	6 Months Ended	12 Months Ended
11. Business Concentrations and Risk (Details Narrative)	Jun. 30, 2020	Dec. 31, 2019
One Customer [Member] \| Accounts Receivable [Member]
Concentration risk percentage	0.00%	18.00%
One Vendor [Member] \| Accounts Payable [Member]
Concentration risk percentage	0.00%	21.00%

12. Operating Lease Right-of-_3

12. Operating Lease Right-of-use Assets and Operating Lease Liability (Details - Operating lease asset and liability) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Office lease	$ 157,213	$ 157,213
Less: accumulated amortization	(48,913)	(28,814)
Right-of-use assets, net	108,300	128,399
Office lease	118,086	118,086
Less: current portion	(48,643)	(44,270)
Long term portion	$ 69,443	$ 94,670

12. Operating Lease Right-of-_4

12. Operating Lease Right-of-use Assets and Operating Lease Liability (Details - Lease maturity) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Year ending December 31, 2020		$ 31,551
Year ending December 31, 2021		64,048
Year ending December 31, 2022		43,655
Total payment		139,254
Amount representing interest		(21,168)
Lease Obligation, net	$ 118,086	$ 118,086

12. Operating Lease Right-of-_5

12. Operating Lease Right-of-use Assets and Operating Lease Liability (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Notes to Financial Statements
Operating lease expense	$ 32,590	$ 29,732
Lease borrowing rate	15.00%
Security deposit	$ 5,968

13. Loans (Details - Economic I

13. Loans (Details - Economic Injury Disaster Loan) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
SBA Loan	$ 405,860
Less: current portion	(104,469)	$ 0
Long term portion	$ 301,391

13. Loans (Details - Narrative)

13. Loans (Details - Narrative) - USD ($)	4 Months Ended		5 Months Ended		6 Months Ended
13. Loans (Details - Narrative) - USD ($)	May 04, 2020	Apr. 24, 2020	Jun. 05, 2020	Jun. 04, 2020	Jun. 30, 2020	Jun. 16, 2020	Jun. 30, 2019
Proceeds from loans					$ 405,860		$ 0
Interest expense incurred from loans amount					$ 868
EIDL [Member]
Other income						$ 10,000
AVX Design & Integration [Member] \| PPP Loan [Member] \| JPMorgan Chase Bank [Member]
Proceeds from loans		$ 116,460
Interest rate		0.98%
Term		2 years
Periodic payment		$ 6,552
Payment frequency		monthly
Date of first payment		Nov. 24, 2020
AVX Design & Integration [Member] \| SBA Loan [Member] \| JPMorgan Chase Bank [Member]
Proceeds from loans			$ 56,800
Interest rate			3.75%
Term			30 years
Periodic payment			$ 277
Payment frequency			monthly
Date of first payment			Jun. 5, 2021
Perfecular [Member] \| PPP Loan [Member] \| Bank of America [Member]
Proceeds from loans	$ 151,500
Interest rate	1.00%
Term	2 years
Periodic payment	$ 8,526
Payment frequency	monthly
Date of first payment	Dec. 4, 2020
Perfecular [Member] \| SBA Loan [Member] \| Wells Fargo Bank [Member]
Proceeds from loans				$ 81,100
Interest rate				3.75%
Term				30 years
Periodic payment				$ 396
Payment frequency				monthly
Date of first payment				Jun. 4, 2021

14. Stockholders' Equity (Detai

14. Stockholders' Equity (Details - Options by exercise price (Details - Assumptions)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Risk-free interest rate		0.00%
Expected life
Expected volatility		0.00%
Expected dividend yield		0.00%
Options [Member]
Risk-free interest rate	1.71%
Expected life	10 years
Expected volatility	158.86%
Expected dividend yield	0.00%

14. Stockholders' Equity (Det_2

14. Stockholders' Equity (Details - Option Activity) - Options [Member] - USD ($)	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Number of Options
Number of Options Outstanding, Beginning	210,000
Number of Options Granted	0
Number of Options Exercised	0
Number of Options Forfeited or Expired	0
Number of Options Outstanding, Ending	210,000
Number of Options Vested	192,000
Number of Options Exercisable, Ending	210,000
Weighted Average Exercise Price
Weighted Average Exercise Price Outstanding, Beginning	$ 9.61
Weighted Average Exercise Price Granted	0
Weighted Average Exercise Price Exercised	0
Weighted Average Exercise Price Forfeited	0
Weighted Average Exercise Price Outstanding, Ending	9.61
Weighted Average Exercise Price Vested	5.70
Weighted Average Exercise Price Exercisable, Ending	$ 9.61
Remaining Contractual Term
Options Outstanding	9 years 7 months 10 days
Options Vested	9 years 7 months 10 days
Options Exercisable	9 years 7 months 10 days
Aggregate Intrinsic Value
Aggregate intrinsic value options outstanding	$ 0	$ 0
Aggregate intrinsic value options vested	0	0
Aggregate intrinsic value options exercisable	$ 0	$ 0

14. Stockholders' Equity (Det_3

14. Stockholders' Equity (Details - Options by exercise price (Details - Options Outstanding and Exercisable) - Options [Member] - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Options Outstanding	210,000	210,000
Options Exercisable	210,000
Options outstanding, exercise price	$ 9.61	$ 9.61
$5.70 per share [Member]
Options Outstanding	30,000
Options Exercisable	30,000
Options outstanding, exercise price	$ 5.70
$5.70 per share [Member]
Options Outstanding	30,000
Options Exercisable	30,000
Options outstanding, exercise price	$ 5.70
$5.70 Per Share [Member]
Options Outstanding	30,000
Options Exercisable	30,000
Options outstanding, exercise price	$ 5.70
$5.70 Per Share [Member]
Options Outstanding	30,000
Options Exercisable	30,000
Options outstanding, exercise price	$ 5.70
$5.70 Per Share [Member]
Options Outstanding	30,000
Options Exercisable	30,000
Options outstanding, exercise price	$ 5.70
$5.70 Per Share [Member]
Options Outstanding	30,000
Options Exercisable	30,000
Options outstanding, exercise price	$ 5.70
$5.70 Per Share [Member]
Options Outstanding	30,000
Options Exercisable	30,000
Options outstanding, exercise price	$ 5.70

14. Stockholders' Equity (Det_4

14. Stockholders' Equity (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
14. Stockholders' Equity (Details Narrative) - USD ($)	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Common stock to be issued for services, value	$ 12,000	$ 24,000
Expenses incurred but not yet paid in shares		74,709	$ 50,709
Stock issued for acquisition, value			290,716
Stock option compensation		$ 518,700	$ 0
Options [Member]
Options outstanding	210,000	210,000		210,000
Options nonvested	17,500	17,500
AVX Acquisition [Member]
Stock issued for acquisition, shares			39,286
Stock issued for acquisition, value			$ 290,716
Third Party Consultants [Member]
Common stock to be issued for services, value		$ 24,000
Stock issued for services, shares			13,445
Stock issued for services, value			$ 96,509

15. Segment reporting (Details)

15. Segment reporting (Details) - USD ($)	3 Months Ended		6 Months Ended
15. Segment reporting (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Total revenue	$ 434,548	$ 518,519	$ 745,157	$ 672,402
Cost of Revenue	313,157	376,740	651,229	508,471
Gross profit	121,391	141,779	93,928	163,931
Operating Expenses:
Selling	1,949	11,756	17,019	11,756
Compensation - officers	34,000	35,000	68,000	70,000
Research and development	61,797	64,716	132,193	126,720
Professional fees	394,031	209,988	827,570	560,387
General and administrative	289,517	242,481	679,330	353,134
Total Operating Expenses	781,294	563,941	1,724,112	1,121,997
Loss from Operations	(659,903)	(422,162)	(1,630,184)	(958,066)
Other Income (Expense):
Interest income (expense), net	(1,240)	343	35	1,068
Interest expense - related party	0	0	(81)	0
Other income	33,476	1,980	80,257	1,980
Total other income (expense)	32,236	2,323	80,211	3,048
Loss before income taxes	(627,667)	(419,839)	(1,549,973)	(955,018)
Tax expense	0		0	0
Net Loss	(627,667)	(419,839)	(1,549,973)	(955,018)
Revenue [Member]
Total revenue	427,953	518,519	723,890	669,402
Revenue Related Party [Member]
Total revenue	$ 6,595	$ 0	21,267	$ 3,000
Focus [Member]
Total revenue			344,180
Cost of Revenue			239,381
Gross profit			104,799
Operating Expenses:
Selling			8,436
Compensation - officers			68,000
Research and development			132,193
Professional fees			823,378
General and administrative			495,773
Total Operating Expenses			1,527,780
Loss from Operations			(1,422,981)
Other Income (Expense):
Interest income (expense), net			57
Interest expense - related party			(81)
Other income			74,521
Total other income (expense)			74,497
Loss before income taxes			(1,348,484)
Tax expense			0
Net Loss			(1,348,484)
Focus [Member] \| Revenue [Member]
Total revenue			322,913
Focus [Member] \| Revenue Related Party [Member]
Total revenue			21,267
Avx [Member]
Total revenue			400,977
Cost of Revenue			411,848
Gross profit			(10,871)
Operating Expenses:
Selling			8,583
Compensation - officers			0
Research and development			0
Professional fees			4,192
General and administrative			183,557
Total Operating Expenses			196,332
Loss from Operations			(207,203)
Other Income (Expense):
Interest income (expense), net			(22)
Interest expense - related party			0
Other income			5,736
Total other income (expense)			5,714
Loss before income taxes			(201,489)
Tax expense			0
Net Loss			(201,489)
Avx [Member] \| Revenue [Member]
Total revenue			400,977
Avx [Member] \| Revenue Related Party [Member]
Total revenue			$ 0