Focus Universal (FCUV) 10-Q 12 Nov 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 12, 2020
Cover [Abstract]
Entity Registrant Name	FOCUS UNIVERSAL INC.
Entity Central Index Key	0001590418
Document Type	10-Q
Document Period End Date	Sep. 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	Q3
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 ($)	Sep. 30, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 821,904	$ 2,192,870
Accounts receivable, net	309,452	137,338
Accounts receivable - related party	22,410	0
Inventory, net	65,998	62,933
Other receivables	200	0
Prepaid expenses	77,660	46,971
Deposit - current portion	100,000	0
Total Current Assets	1,397,624	2,440,112
Property and equipment, net	4,533,068	4,653,438
Operating lease right-of-use asset	97,648	128,399
Deposits	6,630	6,630
Total Assets	6,034,970	7,228,579
Current Liabilities:
Accounts payable and accrued liabilities	156,732	192,488
Other current liabilities	6,236	16,820
Interest payable - related party	0	1,750
Customer deposit	5,819	127,671
Loan, current portion	150,006	0
Lease liability, current portion	50,969	44,270
Promissory note short term - related party	0	50,000
Total Current Liabilities	369,762	432,999
Non-current Liabilities:
Lease liability, less current portion	55,627	94,670
Loan, less current portion	255,854	0
Other liability	12,335	12,335
Total Non-Current Liabilities	323,816	107,005
Total Liabilities	693,578	540,004
Contingencies (note 16)	0	0
Stockholders' Equity:
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 40,959,741 shares issued and outstanding as of September 30, 2020 and December 31,2019, respectively	40,959	40,959
Additional paid-in capital	14,381,058	13,775,908
Shares to be issued, common shares	86,709	50,709
Accumulated deficit	(9,167,334)	(7,179,001)
Total Stockholders' Equity	5,341,392	6,688,575
Total Liabilities and Stockholders' Equity	$ 6,034,970	$ 7,228,579

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Total revenue	$ 544,003	$ 439,288	$ 1,289,160	$ 1,111,690
Cost of Revenue	384,371	559,475	1,035,600	1,067,946
Gross Profit (Loss)	159,632	(120,187)	253,560	43,744
Operating Expenses:
Selling expense	677	12,267	17,696	24,023
Compensation - officers	34,000	40,000	102,000	110,000
Research and development	62,039	66,289	194,232	193,009
Professional fees	243,799	397,950	1,071,369	958,337
General and administrative	294,795	322,801	974,125	675,935
Total Operating Expenses	635,310	839,307	2,359,422	1,961,304
Loss from Operations	(475,678)	(959,494)	(2,105,862)	(1,917,560)
Other Income (Expense):
Interest income (expense), net	(1,878)	(248)	(1,843)	820
Interest (expense) - related party	0	0	(81)	0
Other income	39,196	9,643	119,453	11,623
Total other income (expense)	37,318	9,395	117,529	12,443
Loss before income taxes	(438,360)	(950,099)	(1,988,333)	(1,905,117)
Income tax expense	0	0	0	0
Net Loss	$ (438,360)	$ (950,099)	$ (1,988,333)	$ (1,905,117)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	40,959,741	40,959,741	40,959,741	40,945,807
Net loss per common share - Basic and Diluted	$ (0.01)	$ (0.02)	$ (0.05)	$ (0.05)
Revenue [Member]
Total revenue	$ 544,003	$ 431,988	$ 1,267,893	$ 1,101,390
Revenue Related Party [Member]
Total revenue	$ 0	$ 7,300	$ 21,267	$ 10,300

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF 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
Stock options to be issued for services		172,900			172,900
Common stock to be issued for services			59,964		59,964
Common stock issued for compensation, shares	13,445
Common stock issued for compensation, value	$ 13	96,496	(96,509)
Common stock issued for acquisition, shares	39,286
Common stock issued for acquisition, value	$ 39	290,677			290,716
Net loss				(1,905,117)	(1,905,117)
Ending balance, shares at Sep. 30, 2019	40,959,741
Ending balance, value at Sep. 30, 2019	$ 40,959	13,516,559	35,455	(5,908,575)	7,684,398
Beginning balance, shares at Jun. 30, 2019	40,959,741
Beginning balance, value at Jun. 30, 2019	$ 40,959	13,343,659	23,491	(4,958,476)	8,449,633
Stock options to be issued for services		172,900			172,900
Common stock to be issued for services			11,964		11,964
Net loss				(950,099)	(950,099)
Ending balance, shares at Sep. 30, 2019	40,959,741
Ending balance, value at Sep. 30, 2019	$ 40,959	13,516,559	35,455	(5,908,575)	7,684,398
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		605,150			605,150
Common stock to be issued for services			36,000		36,000
Net loss				(1,988,333)	(1,988,333)
Ending balance, shares at Sep. 30, 2020	40,959,741
Ending balance, value at Sep. 30, 2020	$ 40,959	14,381,058	86,709	(9,167,334)	5,341,392
Beginning balance, shares at Jun. 30, 2020	40,959,741
Beginning balance, value at Jun. 30, 2020	$ 40,959	14,294,608	74,709	(8,728,974)	5,681,302
Stock options to be issued for services		86,450			86,450
Common stock to be issued for services			12,000		12,000
Net loss				(438,360)	(438,360)
Ending balance, shares at Sep. 30, 2020	40,959,741
Ending balance, value at Sep. 30, 2020	$ 40,959	$ 14,381,058	$ 86,709	$ (9,167,334)	$ 5,341,392

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash Flows From Operating Activities:
Net Loss	$ (1,988,333)	$ (1,905,117)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	6,927	0
Inventories reserve	(3,853)	3,601
Depreciation expense	121,684	112,107
Amortization of intangible assets	0	16,521
Amortization of right of use assets	(1,593)	(296)
Stock based compensation	36,000	59,964
Stock option compensation	605,150	172,900
Changes in operating assets and liabilities:
Accounts receivable	(179,041)	193,726
Accounts receivable - related party	(22,410)	39,625
Inventories	788	(5,210)
Other receivable	(200)	(3,625)
Prepaid expenses	(30,689)	68,914
Deposits	(100,000)	0
Deposit - Current portion	0	7,210
Accounts payable and accrued liabilities	(34,006)	161,464
Accounts payable - related party	0	(4,921)
Other current liabilities	(12,334)	0
Interest payable - related party	(1,750)	0
Customer deposit	(121,852)	(36,184)
Other liabilities	0	(7,210)
Net cash flows used in operating activities	(1,725,512)	(1,126,531)
Cash flows from investing activities:
Cash from acquisition	0	201,482
Purchase of property and equipment	(1,314)	(220,793)
Cash paid for acquisition	0	(550,000)
Net cash flows used in investing activities	(1,314)	(569,311)
Cash flows from financing activities:
Proceeds from SBA loan	405,860	0
Payment on promissory note	(50,000)	0
Net cash flows provided by financing activities	355,860	0
Net Change in Cash	(1,370,966)	(1,695,842)
Cash - beginning of Period	2,192,870	4,455,751
Cash - end of Period	821,904	2,759,909
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
Shares issued to reduce notes payable	$ 0	$ 0

1. Organization and Operations

1. Organization and Operations	9 Months Ended
	Sep. 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”). It is a universal smart instrument developer and manufacturer, headquartered in the Los Angeles, California metropolitan area, specializing in the development and commercialization of novel and proprietary universal smart technologies and instruments. Universal smart technology is an off-the-shelf technology utilizing an innovative hardware integrated platform. The Focus platform provides a unique and universal combined wired and wireless solution for embedded design, industrial control, functionality testing, and parameter measurement instruments and functions. Our smart technology software 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 universal smart technology 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 universal smart instrument Focus developed (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’s 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 is 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. 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, apartments, commercial complexes, 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.

2. Revision of Prior Period Fin

2. Revision of Prior Period Financial Statements	9 Months Ended
	Sep. 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 were recognized prematurely. There were also some expense reclassifications between expense items. Consequently, for the three months ended September 30, 2019 revenue was understated by $107,118, cost of revenue was understated by $211,104, selling expenses were overstated by $81,637, compensation - officers was overstated by $4,905, professional fees were overstated by $1,700, and general and administrative expenses were understated by $52,840. The Company had accounted for these errors correctly on the audited year end financials. For the nine months ended September 30, 2019 revenue was understated by $116,445, cost of revenue was understated by $315,495, selling expenses were overstated by $159,547, compensation - officers was understated by $3,420, professional fees were overstated by $13,452, and general and administrative expenses were understated by $56,804. 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 operations for the three months ended September 30, 2019 Previously reported Revised For the three months ended For the three months ended 9/30/2019 Adjustment 9/30/2019 Revenue $ 324,870 $ 107,118 $ 431,988 Revenue - related party 7,300 – 7,300 Total revenue 332,170 107,118 439,288 Cost of Revenue 348,371 211,104 559,475 Gross Profit (16,201 ) (103,986 ) (120,187 ) Operating Expenses: Selling 93,904 (81,637 ) 12,267 Compensation - officers 44,905 (4,905 ) 40,000 Research and development 66,282 7 66,289 Professional fees 399,650 (1,700 ) 397,950 General and administrative 269,961 52,840 322,801 Total Operating Expenses 874,702 (35,395 ) 839,307 Loss from Operations (890,903 ) (68,591 ) (959,494 ) Other Income (Expense): Interest income (expense), net (232 ) (16 ) (248 ) Other income 8,460 1,183 9,643 Total other expense 8,228 1,167 9,395 Loss before income taxes (882,675 ) (67,424 ) (950,099 ) Tax expense – – – Net Loss $ (882,675 ) $ (67,424 ) $ (950,099 ) Condensed consolidated statement of operations for the nine months ended September 30, 2019 Previously reported Revised For the nine months ended For the nine months ended 9/30/2019 Adjustment 9/30/2019 Revenue $ 984,945 $ 116,445 $ 1,101,390 Revenue - related party 10,300 – 10,300 Total revenue 995,245 116,445 1,111,690 Cost of Revenue 752,451 315,495 1,067,946 Gross Profit 242,794 (199,050 ) 43,744 Operating Expenses: Selling 183,570 (159,547 ) 24,023 Compensation - officers 106,580 3,420 110,000 Research and development 193,002 7 193,009 Professional fees 971,789 (13,452 ) 958,337 General and administrative 619,131 56,804 675,935 Total Operating Expenses 2,074,072 (112,768 ) 1,961,304 Loss from Operations (1,831,278 ) (86,282 ) (1,917,560 ) Other Income (Expense): Interest income (expense), net 836 (16 ) 820 Other income 10,440 1,183 11,623 Total other expense 11,276 1,167 12,443 Loss before income taxes (1,820,002 ) (85,115 ) (1,905,117 ) Tax expense – – – Net Loss $ (1,820,002 ) $ (85,115 ) $ (1,905,117 ) Condensed consolidated statement of cash flows Previously reported Revised For the nine months ended For the nine months ended 9/30/2019 Adjustment 9/30/2019 Cash flows from operating activities: Net Loss $ (1,820,002 ) $ (85,115 ) $ (1,905,117 ) Adjustments to reconcile net loss to net cash from operating activities: Inventories reserve 3,601 – 3,601 Depreciation expense 112,107 – 112,107 Amortization of intangible assets 16,521 – 16,521 Amortization of right-of-use assets 48,569 (48,865 ) (296 ) Stock-based compensation 59,964 – 59,964 Stock option compensation 172,900 – 172,900 Changes in operating assets and liabilities: Accounts receivable 262,099 (68,373 ) 193,726 Accounts receivable - related party 39,625 – 39,625 Inventories (5,210 ) – (5,210 ) Other receivable (3,625 ) – (3,625 ) Prepaid expenses 68,914 – 68,914 Deposit 7,210 – 7,210 Accounts payable and accrued liabilities (22,860 ) 184,324 161,464 Accounts payable - related party (4,921 ) – (4,921 ) Other liabilities (7,210 ) – (7,210 ) Customer deposit (5,348 ) (30,836 ) (36,184 ) Net cash flows used in operating activities (1,077,666 ) (48,865 ) (1,126,531 ) Cash flows from investing activities: Cash from acquisition 201,482 – 201,482 Purchase of property and equipment (220,793 ) – (220,793 ) Cash paid for acquisition (550,000 ) – (550,000 ) Net cash flows used in investing activities (569,311 ) – (569,311 ) Cash flows from financing activities: Payment on long term debt and finance lease obligation (48,865 ) 48,865 – Net cash flows used in financing activities (48,865 ) 48,865 – Net change in cash (1,695,842 ) – (1,695,842 ) Cash beginning of period 4,455,751 – 4,455,751 Cash end of period $ 2,759,909 $ – $ 2,759,909 There was no impact on the Company’s consolidated balance sheet.

3. Summary of Significant Accou

3. Summary of Significant Accounting Policies	9 Months Ended
	Sep. 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”). Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as 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 nine months ended September 30, 2020, the Company had a net loss of $1,988,333 and negative cash flow from operating activities of $1,725,512. As of September 30, 2020, the Company also had an accumulated deficit of $9,167,334. 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. Principles of Consolidation The accompanying 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 the lease term impacting right-of use asset and lease liability, 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 September 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 September 30, 2020 and December 31, 2019, allowance for doubtful accounts amounted to $29,539 and $22,612, respectively. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. 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 September 30, 2020 and December 31, 2019, inventory reserve amounted to $67,561 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 are 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 September 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 were fully impaired. During the year ended December 31, 2019, impairment for intangible assets amounted to $47,975. Estimated useful lives of intangible assets are 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. Stock-based compensation to employees consist of stock options grants and restricted shares that are recognized in the statement of operations based on their fair values at the date of grant. 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 during 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 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 of 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 categories, 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 construction projects 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). 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 more than 50% likely to be 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 September 30, 2020 and December 31, 2019. As of September 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. Nine months ended September 30, 2020 2019 Stock options 210,000 – Total 210,000 – 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 17 – 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 condensed 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	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncement	Note 4 – Recent Accounting Pronouncement 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 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 U.S. 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 provide a limited deferral of the effective dates for implementing previously issued ASU 606 and ASU 842 to give some relief to businesses considering 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 statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

5. Inventories, net

5. Inventories, net	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Inventory, net	Note 5 – Inventory, net At September 30, 2020 and December 31, 2019, inventory consisted of the following: September 30, December 31, Parts $ 52,674 $ 31,458 Finished goods 80,885 102,889 Total 133,559 134,347 Less inventory reserve (67,561 ) (71,414 ) Inventory, net $ 65,998 $ 62,933

6. Deposit

6. Deposit	9 Months Ended
	Sep. 30, 2020
Deposit Assets Disclosure [Abstract]
Deposit	Note 6 – Deposit Deposit balance as of September 30, 2020 amounted to $106,630, including $6,630 for lease agreement deposit and $100,000 for payment made into an escrow account. Balance as of December 31, 2019 amounted to $6,630 for lease agreement deposit. On August 31, 2020, the Company executed a binding letter of intent with Communication Wiring Specialists, Inc., a California S-Corporation (“CWS”) whereby the Company will purchase one hundred percent (100%) of the issued and outstanding common stock of CWS for five million dollars ($5,000,000). When the transaction closes, CWS will be capitalized with one million dollars ($1,000,000). The purchase price structure included a refundable deposit amount of $100,000 to be held in an escrow account upon execution of the letter of intent. The letter of intent may be terminated by mutual written consent by the Company and CWS, or on November 30, 2020 if the Closing has not occurred.

7. Acquisition

7. Acquisition	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 8 – Property and Equipment At September 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 48,378 47,064 Software 1,995 1,995 Total cost 4,837,958 4,836,644 Less accumulated depreciation (304,890 ) (183,206 ) Property and equipment, net $ 4,533,068 $ 4,653,438 Depreciation expense for the nine months ended September 30, 2020 and 2019 amounted to $121,684 and $112,107, 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 a security deposit, shown as other liability in non-current liability.

9. Promissory Note - Related Pa

9. Promissory Note - Related Party	9 Months Ended
	Sep. 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 a 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, 2019 with interest calculated from the initial payment date through the date in which all amount due under the note is paid off. As of December 31, 2019, the balance of the promissory note was $50,000 and $1,750 accrued interest incurred for the nine months and 15 days ended December 31, 2019. The note and interest amount of $50,000 and $1,831 were paid off on January 10, 2020.

10. Related Party Transactions

10. Related Party Transactions	9 Months Ended
	Sep. 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 $10,300 for the nine months ended September 30, 2020 and 2019, respectively. Account receivable balance due from Vitashower Corp. amounted to $22,410 and $0 as of September 30, 2020 and December 31, 2019, respectively. Compensation for services provided by the President and Chief Executive Officer for the nine months ended September 30, 2020 and 2019 amounted to $90,000 and $90,000, respectively.

11. Business Concentration and

11. Business Concentration and Risks	9 Months Ended
	Sep. 30, 2020
Risks and Uncertainties [Abstract]
Business Concentration and Risks	Note 11 – Business Concentration and Risks Major customers One customer accounted for 24% and 18% of the total accounts receivable as of September 30, 2020 and December 31, 2019, respectively. Major vendors One vendor accounted for 0% and 21% of total accounts payable at September 30, 2020 and December 31, 2019, respectively.

12. Operating Lease Right-of-us

12. Operating Lease Right-of-use Assets and Operating Lease Liability	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Operating Lease Right-of-use Assets and Operating Lease Liability	Note 12 – Operating Lease Right-of-use Asset 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 nine months ended September 30, 2020 and 2019, the Company recorded $48,885 and $32,412, respectively as operating lease expense. The Company currently has a lease agreement for AVX’s operation for a monthly payment of $5,258 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 months 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 asset is summarized below: September 30, 2020 Office lease $ 157,213 Less: accumulated amortization (59,565 ) Right-of-use asset, net $ 97,648 Operating Lease liability is summarized below: September 30, 2020 Office lease $ 106,596 Less: current portion (50,969 ) Long-term portion $ 55,627 Maturity of lease liability is as follows: Year ending December 31, 2020 $ 15,775 Year ending December 31, 2021 64,048 Year ending December 31, 2022 43,655 Total future minimum lease payment 123,478 Imputed interest (16,882 ) Lease Obligation, net $ 106,596

13. Loans

13. Loans	9 Months Ended
	Sep. 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 the loan was issued. 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 application for these funds required the Company in good faith to certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. This certification further required the Company to take into account current business activity and the ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The guidance and requirements with respect to the certification made by the Company did not contain any objective criteria and is subject to interpretation. Despite the Company’s understanding under the CARES Act that given the Company’s circumstances it satisfied all eligible requirements for the SBA Loan, management will continue to assess the Company’s continued qualification if or when updated or revised guidance is released by the U.S. Department of the Treasury. If a determination is subsequently made that the Company’s qualification status has changed, the Company may be required to, among other matters, return the SBA Loan. Under the terms of the SBA Loan, the Company may be eligible for full or partial loan forgiveness, however, no assurance is provided that the Company will apply for, or obtain forgiveness for, any portion of the SBA Loan. 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 Bank of America 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. 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. Borrower will use all of the proceeds from this Loan solely as working capital to alleviate economic injury caused by disaster occurring in the month of January 31, 2020 and continuing thereafter. For loan amounts of greater than $25,000, Borrower hereby grants to the SBA, the secured party hereunder, a continuing security interest in and to any and all “Collateral” as described herein to secure payment and performance of all debts, liabilities, and obligations of Borrower to the SBA hereunder without limitation, including but not limited to all interest, other fees and expenses (all hereinafter called “Obligations”). The Collateral includes the following property that Borrower now owns or shall acquire or create immediately upon the acquisition or creation thereof: all tangible and intangible personal property, including, but not limited to: (a) inventory, (b) equipment, (c) instruments, including promissory notes, (d) chattel paper, including tangible chattel paper and electronic chattel paper, (e) documents, (f) letter of credit rights, (g) accounts, including health-care insurance receivables and credit card receivables, (h) deposit accounts, (i) commercial tort claims, (j) general intangibles, including payment intangibles and software, and (k) as-extracted collateral as such terms may from time to time be defined in the Uniform Commercial Code. The security interest Borrower grants includes all accessions, attachments, accessories, parts, supplies, and replacements for the Collateral, all products, proceeds and collections thereof and all records and data relating thereto. June 30, 2020 SBA Loan $ 405,860 Less: current portion (150,006 ) Long term portion $ 255,854 Interest expense incurred from the loans amounted to $2,290 for the nine months ended September 30, 2020. Economic Injury Disaster Loan advance In response to the COVID-19 pandemic, small businesses, including agricultural businesses, and non-profit organizations in all U.S. states, Washington D.C., and U.S. territories can apply for an Economic Injury Disaster Loan (EIDL). The EIDL program is designed to provide economic relief to businesses that are currently experiencing a temporary loss of revenue due to COVID-19. EIDL proceeds can be used to cover a wide array of working capital and normal operating expenses, such as continuation to health care benefits, rent, utilities, and fixed debt payments. 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 a $10,000 EIDL Advance and recorded the receipt as other income.

14. Stockholders' Equity

14. Stockholders' Equity	9 Months Ended
	Sep. 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 September 30, 2020 the Company had 40,959,741 shares of common stock issued and outstanding. During the nine months ended September 30, 2020, the Company did not issue common stock. 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 $36,000 for the nine months ended September 30, 2020, which the Company intends to issue stock as compensation for services rendered. Expenses incurred but not yet paid in shares as of September 30, 2020 and September 30, 2019 amounted to $86,709 and $35,455, respectively. During the nine months ended September 30, 2019, the Company had the following transactions pertaining to 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. 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 September 30, 2020, there were 210,000 options granted, 210,000 options vested, 0 options unvested, and 210,000 outstanding stock options. For the nine months ended September 30, 2020 and 2019, the Company’s stock option compensation expenses amounted to $605,150 and $172,900, respectively. The fair value of the warrants listed above was determined using the Black-Scholes option pricing model with the following assumptions: September 30, September 30, 2020 2019 Risk-free interest rate 1.71% 1.71% Expected life of the options 10 years 10 years Expected volatility 158.86% 158.86% Expected dividend yield 0% 0% The following is a summary of options activity from December 31, 2019 to September 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 September 30, 2020 210,000 $ 9.61 9.61 – Vested as of September 30, 2020 210,000 $ 5.70 9.61 – Exercisable at September 30, 2020 210,000 $ 9.61 9.61 – The exercise price for options outstanding and exercisable at September 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	9 Months Ended
	Sep. 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 specializeing in high performance and easy to use audio/gideo, home theater, lighting control, automation, and integration. The table below discloses income statement information by segment. Nine months ended September 30, 2020 Focus AVX Total Revenue $ 667,443 $ 600,450 $ 1,267,893 Revenue - related party 21,267 – 21,267 Total revenue 688,710 600,450 1,289,160 Cost of Revenue 492,533 543,067 1,035,600 Gross Profit 196,177 57,383 253,560 Operating Expenses: Selling 8,936 8,760 17,696 Compensation - officers 102,000 – 102,000 Research and development 194,232 – 194,232 Professional fees 1,066,525 4,844 1,071,369 General and administrative 729,186 244,939 974,125 Total Operating Expenses 2,100,879 258,543 2,359,422 Loss from Operations (1,904,702 ) (201,160 ) (2,105,862 ) Other Income (Expense): Interest income (expense), net (994 ) (849 ) (1,843 ) Interest (expense) – related party (81 ) – (81 ) Other income 113,706 5,747 119,453 Total other income (expense) 112,631 4,898 117,729 Loss before income taxes (1,792,071 ) (196,262 ) (1,988,333 ) Tax expense – – – Net Loss $ (1,792,071 ) $ (196,262 ) $ (1,988,333 )

16. Commitments and Contingenci

16. Commitments and Contingencies	9 Months Ended
	Sep. 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.

17. Subsequent Events

17. Subsequent Events	9 Months Ended
	Sep. 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. On October 19, 2020, the Company subleased 3,000 feet of its warehouse and one office space for eight months commencing December 1, 2020 with the option to extend the lease to twelve months. The monthly lease is $2,400 with a $4,800 deposit.

3. Summary of Significant Acc_2

3. Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 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”).
Going Concern	Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as 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 nine months ended September 30, 2020, the Company had a net loss of $1,988,333 and negative cash flow from operating activities of $1,725,512. As of September 30, 2020, the Company also had an accumulated deficit of $9,167,334. 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.
Principles of Consolidation	Principles of Consolidation The accompanying 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 the lease term impacting right-of use asset and lease liability, 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 September 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 September 30, 2020 and December 31, 2019, allowance for doubtful accounts amounted to $29,539 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 and cash equivalents. 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 September 30, 2020 and December 31, 2019, inventory reserve amounted to $67,561 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 are 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 September 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 were fully impaired. During the year ended December 31, 2019, impairment for intangible assets amounted to $47,975. Estimated useful lives of intangible assets are 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. Stock-based compensation to employees consist of stock options grants and restricted shares that are recognized in the statement of operations based on their fair values at the date of grant. 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 during 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 of 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 categories, 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 construction projects 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). 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 more than 50% likely to be 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 September 30, 2020 and December 31, 2019. As of September 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. Nine months ended September 30, 2020 2019 Stock options 210,000 – Total 210,000 –
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 17 – 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 condensed 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)	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Restatement	Condensed consolidated statement of operations for the three months ended September 30, 2019 Previously reported Revised For the three months ended For the three months ended 9/30/2019 Adjustment 9/30/2019 Revenue $ 324,870 $ 107,118 $ 431,988 Revenue - related party 7,300 – 7,300 Total revenue 332,170 107,118 439,288 Cost of Revenue 348,371 211,104 559,475 Gross Profit (16,201 ) (103,986 ) (120,187 ) Operating Expenses: Selling 93,904 (81,637 ) 12,267 Compensation - officers 44,905 (4,905 ) 40,000 Research and development 66,282 7 66,289 Professional fees 399,650 (1,700 ) 397,950 General and administrative 269,961 52,840 322,801 Total Operating Expenses 874,702 (35,395 ) 839,307 Loss from Operations (890,903 ) (68,591 ) (959,494 ) Other Income (Expense): Interest income (expense), net (232 ) (16 ) (248 ) Other income 8,460 1,183 9,643 Total other expense 8,228 1,167 9,395 Loss before income taxes (882,675 ) (67,424 ) (950,099 ) Tax expense – – – Net Loss $ (882,675 ) $ (67,424 ) $ (950,099 ) Condensed consolidated statement of operations for the nine months ended September 30, 2019 Previously reported Revised For the nine months ended For the nine months ended 9/30/2019 Adjustment 9/30/2019 Revenue $ 984,945 $ 116,445 $ 1,101,390 Revenue - related party 10,300 – 10,300 Total revenue 995,245 116,445 1,111,690 Cost of Revenue 752,451 315,495 1,067,946 Gross Profit 242,794 (199,050 ) 43,744 Operating Expenses: Selling 183,570 (159,547 ) 24,023 Compensation - officers 106,580 3,420 110,000 Research and development 193,002 7 193,009 Professional fees 971,789 (13,452 ) 958,337 General and administrative 619,131 56,804 675,935 Total Operating Expenses 2,074,072 (112,768 ) 1,961,304 Loss from Operations (1,831,278 ) (86,282 ) (1,917,560 ) Other Income (Expense): Interest income (expense), net 836 (16 ) 820 Other income 10,440 1,183 11,623 Total other expense 11,276 1,167 12,443 Loss before income taxes (1,820,002 ) (85,115 ) (1,905,117 ) Tax expense – – – Net Loss $ (1,820,002 ) $ (85,115 ) $ (1,905,117 ) Condensed consolidated statement of cash flows Previously reported Revised For the nine months ended For the nine months ended 9/30/2019 Adjustment 9/30/2019 Cash flows from operating activities: Net Loss $ (1,820,002 ) $ (85,115 ) $ (1,905,117 ) Adjustments to reconcile net loss to net cash from operating activities: Inventories reserve 3,601 – 3,601 Depreciation expense 112,107 – 112,107 Amortization of intangible assets 16,521 – 16,521 Amortization of right-of-use assets 48,569 (48,865 ) (296 ) Stock-based compensation 59,964 – 59,964 Stock option compensation 172,900 – 172,900 Changes in operating assets and liabilities: Accounts receivable 262,099 (68,373 ) 193,726 Accounts receivable - related party 39,625 – 39,625 Inventories (5,210 ) – (5,210 ) Other receivable (3,625 ) – (3,625 ) Prepaid expenses 68,914 – 68,914 Deposit 7,210 – 7,210 Accounts payable and accrued liabilities (22,860 ) 184,324 161,464 Accounts payable - related party (4,921 ) – (4,921 ) Other liabilities (7,210 ) – (7,210 ) Customer deposit (5,348 ) (30,836 ) (36,184 ) Net cash flows used in operating activities (1,077,666 ) (48,865 ) (1,126,531 ) Cash flows from investing activities: Cash from acquisition 201,482 – 201,482 Purchase of property and equipment (220,793 ) – (220,793 ) Cash paid for acquisition (550,000 ) – (550,000 ) Net cash flows used in investing activities (569,311 ) – (569,311 ) Cash flows from financing activities: Payment on long term debt and finance lease obligation (48,865 ) 48,865 – Net cash flows used in financing activities (48,865 ) 48,865 – Net change in cash (1,695,842 ) – (1,695,842 ) Cash beginning of period 4,455,751 – 4,455,751 Cash end of period $ 2,759,909 $ – $ 2,759,909

3. Summary of Significant Acc_3

3. Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 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 are 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 are 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. Nine months ended September 30, 2020 2019 Stock options 210,000 – Total 210,000 –

6. Inventories, net (Tables)

6. Inventories, net (Tables)	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory	At September 30, 2020 and December 31, 2019, inventory consisted of the following: September 30, December 31, Parts $ 52,674 $ 31,458 Finished goods 80,885 102,889 Total 133,559 134,347 Less inventory reserve (67,561 ) (71,414 ) Inventory, net $ 65,998 $ 62,933

7. Acquisition (Tables)

7. Acquisition (Tables)	9 Months Ended
	Sep. 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

8. Property and Equipment (Tabl

8. Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	At September 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 48,378 47,064 Software 1,995 1,995 Total cost 4,837,958 4,836,644 Less accumulated depreciation (304,890 ) (183,206 ) Property and equipment, net $ 4,533,068 $ 4,653,438

12. Operating Lease Right-of-_2

12. Operating Lease Right-of-use Assets and Operating Lease Liability (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Schedule of operating Right-of-use asset and liability	Right-of-use asset is summarized below: September 30, 2020 Office lease $ 157,213 Less: accumulated amortization (59,565 ) Right-of-use asset, net $ 97,648 Operating Lease liability is summarized below: September 30, 2020 Office lease $ 106,596 Less: current portion (50,969 ) Long term portion $ 55,627
Schedule of maturity of lease liabilities	Maturity of lease liability is as follows: Year ending December 31, 2020 $ 15,775 Year ending December 31, 2021 64,048 Year ending December 31, 2022 43,655 Total future minimum lease payment 123,478 Imputed interest (16,882 ) Lease Obligation, net $ 106,596

13. Loans (Tables)

13. Loans (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Economic Injury Disaster Loan	The security interest Borrower grants includes all accessions, attachments, accessories, parts, supplies and replacements for the Collateral, all products, proceeds and collections thereof and all records and data relating thereto. June 30, 2020 SBA Loan $ 405,860 Less: current portion (150,006 ) Long term portion $ 255,854

14. Stockholders' Equity (Table

14. Stockholders' Equity (Tables)	9 Months Ended
	Sep. 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: September 30, September 30, 2020 2019 Risk-free interest rate 1.71% 1.71% Expected life of the options 10 years 10 years Expected volatility 158.86% 158.86% Expected dividend yield 0% 0%
Schedule of option activity	The following is a summary of options activity from December 31, 2019 to September 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 September 30, 2020 210,000 $ 9.61 9.61 – Vested as of September 30, 2020 210,000 $ 5.70 9.61 – Exercisable at September 30, 2020 210,000 $ 9.61 9.61 –
Schedule of options by exercise price	The exercise price for options outstanding and exercisable at September 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)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segment information table	The table below discloses income statement information by segment. Nine months ended September 30, 2020 Focus AVX Total Revenue $ 667,443 $ 600,450 $ 1,267,893 Revenue - related party 21,267 – 21,267 Total revenue 688,710 600,450 1,289,160 Cost of Revenue 492,533 543,067 1,035,600 Gross Profit 196,177 57,383 253,560 Operating Expenses: Selling 8,936 8,760 17,696 Compensation - officers 102,000 – 102,000 Research and development 194,232 – 194,232 Professional fees 1,066,525 4,844 1,071,369 General and administrative 729,186 244,939 974,125 Total Operating Expenses 2,100,879 258,543 2,359,422 Loss from Operations (1,904,702 ) (201,160 ) (2,105,862 ) Other Income (Expense): Interest income (expense), net (994 ) (849 ) (1,843 ) Interest (expense) – related party (81 ) – (81 ) Other income 113,706 5,747 119,453 Total other income (expense) 112,631 4,898 117,729 Loss before income taxes (1,792,071 ) (196,262 ) (1,988,333 ) Tax expense – – – Net Loss $ (1,792,071 ) $ (196,262 ) $ (1,988,333 )

2. Revision of Prior Period F_3

2. Revision of Prior Period Financial Statements (Details - Statement of Operations) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Total revenue	$ 544,003	$ 439,288	$ 1,289,160	$ 1,111,690
Cost of Revenue	384,371	559,475	1,035,600	1,067,946
Gross Profit	159,632	(120,187)	253,560	43,744
Operating Expenses:
Selling	677	12,267	17,696	24,023
Compensation - officers	34,000	40,000	102,000	110,000
Research and development	62,039	66,289	194,232	193,009
Professional fees	243,799	397,950	1,071,369	958,337
General and administrative	294,795	322,801	974,125	675,935
Total Operating Expenses	635,310	839,307	2,359,422	1,961,304
Loss from Operations	(475,678)	(959,494)	(2,105,862)	(1,917,560)
Other Income (Expense):
Interest income (expense), net	(1,878)	(248)	(1,843)	820
Other income	39,196	9,643	119,453	11,623
Total other expenses	37,318	9,395	117,529	12,443
Loss before income taxes	(438,360)	(950,099)	(1,988,333)	(1,905,117)
Tax expense	0	0	0	0
Net Loss	(438,360)	(950,099)	(1,988,333)	(1,905,117)
Revenue [Member]
Total revenue	544,003	431,988	1,267,893	1,101,390
Revenue Related Party [Member]
Total revenue	$ 0	7,300	$ 21,267	10,300
Scenario Previously Reported [Member]
Total revenue		332,170		995,245
Cost of Revenue		348,371		752,451
Gross Profit		(16,201)		242,794
Operating Expenses:
Selling		93,904		183,570
Compensation - officers		44,905		106,580
Research and development		66,282		193,002
Professional fees		399,650		971,789
General and administrative		269,961		619,131
Total Operating Expenses		874,702		2,074,072
Loss from Operations		(890,903)		(1,831,278)
Other Income (Expense):
Interest income (expense), net		(232)		836
Other income		8,460		10,440
Total other expenses		8,228		11,276
Loss before income taxes		(882,675)		(1,820,002)
Tax expense		0		0
Net Loss		(882,675)		(1,820,002)
Scenario Previously Reported [Member] | Revenue [Member]
Total revenue		324,870		984,945
Scenario Previously Reported [Member] | Revenue Related Party [Member]
Total revenue		7,300		10,300
Restatement Adjustment [Member]
Total revenue		107,118		116,445
Cost of Revenue		211,104		315,495
Gross Profit		(103,986)		(199,050)
Operating Expenses:
Selling		(81,637)		(159,547)
Compensation - officers		(4,905)		3,420
Research and development		7		7
Professional fees		(1,700)		(13,452)
General and administrative		52,840		56,804
Total Operating Expenses		(35,395)		(112,768)
Loss from Operations		(68,591)		(86,282)
Other Income (Expense):
Interest income (expense), net		(16)		(16)
Other income		1,183		1,183
Total other expenses		1,167		1,167
Loss before income taxes		(67,424)		(85,115)
Tax expense		0		0
Net Loss		(67,424)		(85,115)
Restatement Adjustment [Member] | Revenue [Member]
Total revenue		107,118		116,445
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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net Loss	$ (438,360)	$ (950,099)	$ (1,988,333)	$ (1,905,117)
Adjustments to reconcile net loss to net cash from operating activities:
Inventories reserve			(3,853)	3,601
Depreciation expense			121,684	112,107
Amortization of intangible assets			0	16,521
Amortization of right-of-use assets				(296)
Stock-based compensation			36,000	59,964
Stock option compensation			605,150	172,900
Changes in operating assets and liabilities:
Accounts receivable			(179,041)	193,726
Accounts receivable - related party			(22,410)	39,625
Inventories			788	(5,210)
Other receivable			(200)	(3,625)
Prepaid expenses			(30,689)	68,914
Deposit			0	7,210
Accounts payable and accrued liabilities			(34,006)	161,464
Accounts payable - related party			0	(4,921)
Other liabilities			0	(7,210)
Customer deposit			(121,852)	(36,184)
Net cash flows used in operating activities			(1,725,512)	(1,126,531)
Cash flows from investing activities:
Cash from acquisition			0	201,482
Purchase of property and equipment			(1,314)	(220,793)
Cash paid for acquisition			0	(550,000)
Net cash flows used in investing activities			(1,314)	(569,311)
Cash flows from financing activities:
Payment on long term debt and finance lease obligation				0
Net cash flows used in financing activities			355,860	0
Net change in cash			(1,370,966)	(1,695,842)
Cash - beginning of Period			2,192,870	4,455,751
Cash - end of Period	$ 821,904	2,759,909	$ 821,904	2,759,909
Scenario Previously Reported [Member]
Cash flows from operating activities:
Net Loss		(882,675)		(1,820,002)
Adjustments to reconcile net loss to net cash from operating activities:
Inventories reserve				3,601
Depreciation expense				112,107
Amortization of intangible assets				16,521
Amortization of right-of-use assets				48,569
Stock-based compensation				59,964
Stock option compensation				172,900
Changes in operating assets and liabilities:
Accounts receivable				262,099
Accounts receivable - related party				39,625
Inventories				(5,210)
Other receivable				(3,625)
Prepaid expenses				68,914
Deposit				7,210
Accounts payable and accrued liabilities				(22,860)
Accounts payable - related party				(4,921)
Other liabilities				(7,210)
Customer deposit				(5,348)
Net cash flows used in operating activities				(1,077,666)
Cash flows from investing activities:
Cash from acquisition				201,482
Purchase of property and equipment				(220,793)
Cash paid for acquisition				(550,000)
Net cash flows used in investing activities				(569,311)
Cash flows from financing activities:
Payment on long term debt and finance lease obligation				(48,865)
Net cash flows used in financing activities				(48,865)
Net change in cash				(1,695,842)
Cash - beginning of Period				4,455,751
Cash - end of Period		2,759,909		2,759,909
Restatement Adjustment [Member]
Cash flows from operating activities:
Net Loss		(67,424)		(85,115)
Adjustments to reconcile net loss to net cash from operating activities:
Inventories reserve				0
Depreciation expense				0
Amortization of intangible assets				0
Amortization of right-of-use assets				(48,865)
Stock-based compensation				0
Stock option compensation				0
Changes in operating assets and liabilities:
Accounts receivable				(68,373)
Accounts receivable - related party				0
Inventories				0
Other receivable				0
Prepaid expenses				0
Deposit				0
Accounts payable and accrued liabilities				184,324
Accounts payable - related party				0
Other liabilities				0
Customer deposit				(30,836)
Net cash flows used in operating activities				(48,865)
Cash flows from investing activities:
Cash from acquisition				0
Purchase of property and equipment				0
Cash paid for acquisition				0
Net cash flows used in investing activities				0
Cash flows from financing activities:
Payment on long term debt and finance lease obligation				48,865
Net cash flows used in financing activities				48,865
Net change in cash				0
Cash - beginning of Period				0
Cash - end of Period		$ 0		$ 0

3. Summary of Significant Acc_4

3. Summary of Significant Accounting Policies (Details - Estimated useful lives)	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Antidilutive shares	210,000	0
Options [Member]
Antidilutive shares	210,000	0

3. Summary of Significant Acc_6

3. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Accounting Policies [Abstract]
Net loss	$ (438,360)	$ (950,099)	$ (1,988,333)	$ (1,905,117)
Cash flow from operating activities			(1,725,512)	(1,126,531)
Accumulated deficit	(9,167,334)		(9,167,334)		$ (7,179,001)
Cash equivalents	0		0		0
Allowance for doutful accounts	29,539		29,539		22,612
Inventory reserve	67,561		67,561		71,414
Impairment of long-lived assets			0	0
Goodwill impairment			0	$ 0
Deferred tax assets or liabilities	0		0		0
Uncertain tax positions	$ 0		$ 0		$ 0

5. Inventories, net (Details)

5. Inventories, net (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Parts	$ 52,674	$ 31,458
Finished goods	80,885	102,889
Inventory, gross	133,559	134,347
Less inventory reserve	(67,561)	(71,414)
Inventory, net	$ 65,998	$ 62,933

6. Deposit (Details Narrative)

6. Deposit (Details Narrative) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Deposit Assets Disclosure [Abstract]
Deposit - current portion	$ 100,000	$ 0
Deposits	$ 6,630	$ 6,630

7. Acquisition (Details - Alloc

7. Acquisition (Details - Allocation of purchase price) - USD ($)		2 Months Ended	9 Months Ended
		Mar. 15, 2019	Sep. 30, 2020	Sep. 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 ($)	Sep. 30, 2020	Dec. 31, 2019
Property and equipment, gross	$ 4,837,958	$ 4,836,644
Less accumulated depreciation	(304,890)	(183,206)
Property and equipment, net	4,533,068	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	48,378	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 ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 121,684	$ 112,107
Security deposit from tenant	$ 12,335

9. Promissory Note - Related _2

9. Promissory Note - Related Party (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Jan. 31, 2020	Sep. 30, 2020	Sep. 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Compensation for services	$ 243,799	$ 397,950	$ 1,071,369	$ 958,337
Vitashower Corp [Member]
Revenue from related parties			21,267	10,300
Account receivable, Related Parties	$ 22,410		22,410		$ 0
President and CEO [Member]
Compensation for services			$ 90,000	$ 90,000

11. Business Concentrations and

11. Business Concentrations and Risk (Details Narrative)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
One Customer [Member] | Accounts Receivable [Member]
Concentration risk percentage	24.00%	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 ($)	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Office lease	$ 157,213
Less: accumulated amortization	(59,565)
Right-of-use assets, net	97,648	$ 128,399
Office lease	106,596	106,596
Less: current portion	(50,969)	(44,270)
Long term portion	$ 55,627	$ 94,670

12. Operating Lease Right-of-_4

12. Operating Lease Right-of-use Assets and Operating Lease Liability (Details - Lease maturity) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Year ending December 31, 2020		$ 15,775
Year ending December 31, 2021		64,048
Year ending December 31, 2022		43,655
Total payment		123,478
Amount representing interest		(16,882)
Lease Obligation, net	$ 106,596	$ 106,596

12. Operating Lease Right-of-_5

12. Operating Lease Right-of-use Assets and Operating Lease Liability (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Notes to Financial Statements
Operating lease expense	$ 48,885	$ 32,412
Lease borrowing rate	15.00%
Security deposit	$ 5,968

13. Loans (Details - Economic I

13. Loans (Details - Economic Injury Disaster Loan) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
SBA Loan	$ 405,860
Less: current portion	(150,006)	$ 0
Long term portion	$ 255,854

13. Loans (Details - Narrative)

13. Loans (Details - Narrative) - USD ($)	4 Months Ended		5 Months Ended		6 Months Ended	9 Months Ended
	May 04, 2020	Apr. 24, 2020	Jun. 05, 2020	Jun. 04, 2020	Jun. 16, 2020	Sep. 30, 2020	Sep. 30, 2019
Proceeds from loans						$ 405,860	$ 0
Interest expense incurred from loans amount						$ 2,290
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
AVX Design & Integration [Member] | SBA Loan [Member] | JPMorgan Chase Bank [Member]
Proceeds from loans			$ 56,800
Interest rate			3.75%
Term			30 years
Perfecular [Member] | PPP Loan [Member] | Bank of America [Member]
Proceeds from loans	$ 151,500
Interest rate	1.00%
Term	2 years
Perfecular [Member] | SBA Loan [Member] | Wells Fargo Bank [Member]
Proceeds from loans				$ 81,100
Interest rate				3.75%
Term				30 years

14. Stockholders' Equity (Detai

14. Stockholders' Equity (Details - Options by exercise price (Details - Assumptions)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Risk-free interest rate		1.71%
Expected life		10 years
Expected volatility		158.86%
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 ($)	9 Months Ended
	Sep. 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	210,000
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	Sep. 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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Common stock to be issued for services, value	$ 12,000	$ 11,964	$ 36,000	$ 59,964
Expenses incurred but not yet paid in shares			86,709	35,455
Stock issued for acquisition, value				290,716
Stock option compensation			$ 605,150	$ 172,900
Options [Member]
Options outstanding	210,000		210,000		210,000
Options nonvested	0		0
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			$ 36,000
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		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Total revenue	$ 544,003	$ 439,288	$ 1,289,160	$ 1,111,690
Cost of Revenue	384,371	559,475	1,035,600	1,067,946
Gross profit	159,632	(120,187)	253,560	43,744
Operating Expenses:
Selling	677	12,267	17,696	24,023
Compensation - officers	34,000	40,000	102,000	110,000
Research and development	62,039	66,289	194,232	193,009
Professional fees	243,799	397,950	1,071,369	958,337
General and administrative	294,795	322,801	974,125	675,935
Total Operating Expenses	635,310	839,307	2,359,422	1,961,304
Loss from Operations	(475,678)	(959,494)	(2,105,862)	(1,917,560)
Other Income (Expense):
Interest income (expense), net	(1,878)	(248)	(1,843)	820
Interest expense - related party	0	0	(81)	0
Other income	39,196	9,643	119,453	11,623
Total other income (expense)	37,318	9,395	117,529	12,443
Loss before income taxes	(438,360)	(950,099)	(1,988,333)	(1,905,117)
Tax expense	0	0	0	0
Net Loss	(438,360)	(950,099)	(1,988,333)	(1,905,117)
Revenue [Member]
Total revenue	544,003	431,988	1,267,893	1,101,390
Revenue Related Party [Member]
Total revenue	$ 0	$ 7,300	21,267	$ 10,300
Focus [Member]
Total revenue			688,710
Cost of Revenue			492,533
Gross profit			196,177
Operating Expenses:
Selling			8,936
Compensation - officers			102,000
Research and development			194,232
Professional fees			1,066,525
General and administrative			729,186
Total Operating Expenses			2,100,879
Loss from Operations			(1,904,702)
Other Income (Expense):
Interest income (expense), net			(994)
Interest expense - related party			(81)
Other income			113,706
Total other income (expense)			112,631
Loss before income taxes			(1,792,071)
Tax expense			0
Net Loss			(1,792,071)
Focus [Member] | Revenue [Member]
Total revenue			667,443
Focus [Member] | Revenue Related Party [Member]
Total revenue			21,267
Avx [Member]
Total revenue			600,450
Cost of Revenue			543,067
Gross profit			57,383
Operating Expenses:
Selling			8,760
Compensation - officers			0
Research and development			0
Professional fees			4,844
General and administrative			244,939
Total Operating Expenses			258,543
Loss from Operations			(201,160)
Other Income (Expense):
Interest income (expense), net			(849)
Interest expense - related party			0
Other income			5,747
Total other income (expense)			4,898
Loss before income taxes			(196,262)
Tax expense			0
Net Loss			(196,262)
Avx [Member] | Revenue [Member]
Total revenue			600,450
Avx [Member] | Revenue Related Party [Member]
Total revenue			$ 0