Focus Universal (FCUV) 10-Q 17 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-40770
Entity Registrant Name	FOCUS UNIVERSAL INC.
Entity Central Index Key	0001590418
Entity Tax Identification Number	46-3355876
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2311 E. Locust Court
Entity Address, City or Town	Ontario
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91761
City Area Code	(626)
Local Phone Number	272-3883
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	FCUV
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		64,821,817

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 1,408,687	$ 4,343,426
Accounts receivable, net	172,903	78,313
Accounts receivable – related party	0	34,507
Inventory	299,973	103,772
Other receivables	10,000	0
Prepaid expenses	109,941	142,342
Marketable equity securities	39,165	105,470
Total Current Assets	2,040,669	4,807,830
Property and equipment, net	4,119,973	4,228,630
Operating lease right-of-use assets	214,900	253,336
Deposits	23,420	33,264
Total Assets	6,398,962	9,323,060
Current Liabilities:
Accounts payable and accrued liabilities	285,206	267,685
Related party loan	1,000,000	0
Treasury stock payable	0	1,000,000
Other current liabilities	40,255	6,496
Lease liabilities, current portion	84,036	113,058
Total Current Liabilities	1,409,497	1,387,239
Non-Current Liabilities:
Lease liabilities, less current portion	122,959	165,952
Other liability	12,335	12,335
Total Non-Current Liabilities	135,294	178,287
Total Liabilities	1,544,791	1,565,526
Contingencies (Note 13)
Stockholders' Equity:
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 64,771,817 and 65,296,383 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	64,771	65,297
Treasury stock at cost (1,183,040 shares and 400,000 shares held at September 30, 2023 and December 31, 2022, respectively)	(385,686)	(2,000,000)
Additional paid-in capital	26,100,446	27,514,733
Shares to be issued, common shares	46,100	48,075
Accumulated deficit	(20,964,470)	(17,864,028)
Accumulated other comprehensive loss	(6,990)	(6,543)
Total Stockholders' Equity	4,854,171	7,757,534
Total Liabilities and Stockholders' Equity	$ 6,398,962	$ 9,323,060

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common stock, shares issued	64,771,817	65,296,383
Common stock, shares outstanding	64,771,817	65,296,383
Treasury stock, shares	1,183,040	400,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Total Revenue	$ 318,370	$ 60,654	$ 769,856	$ 282,463
Cost of Revenue	201,394	42,441	531,397	243,004
Gross Profit	116,976	18,213	238,459	39,459
Operating Expenses:
Selling expense	33,636	76,984	108,570	132,871
Compensation - officers and directors	267,002	265,449	827,939	874,739
Research and development	305,872	133,109	925,345	862,214
Professional fees	132,914	150,943	506,878	686,150
General and administrative	407,851	365,694	1,212,486	1,586,660
Total Operating Expenses	1,147,275	992,179	3,581,218	4,142,634
Loss from Operations	(1,030,299)	(973,966)	(3,342,759)	(4,103,175)
Other Income (Expense):
Interest income (expense), net	(3,035)	2,635	27,519	2,885
Gain on bargain purchase	0	0	61,747	0
Unrealized gain (loss) on marketable equity securities	(17,102)	42,101	10,463	(32,525)
Realized gain (loss) on marketable equity securities	12,247	(31,486)	(2,002)	(21,205)
Rental income	40,731	39,172	121,024	117,513
Other income (expense), net	29,425	(20,476)	23,566	164,260
Total other income, net	62,266	31,946	242,317	230,928
Loss before income taxes	(968,033)	(942,020)	(3,100,442)	(3,872,247)
Income tax expense	0	0	0	0
Net Loss	(968,033)	(942,020)	(3,100,442)	(3,872,247)
Other comprehensive items
Foreign currency translation gain (loss)	(239)	4,596	(447)	121
Total comprehensive loss	(968,272)	(937,424)	(3,100,889)	(3,872,126)
Revenue [Member]
Total Revenue	318,370	54,686	769,856	242,675
Revenue Related Party [Member]
Total Revenue	$ 0	$ 5,968	$ 0	$ 39,788

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Weighted average number of common shares outstanding, Basic	65,171,817	65,193,654	58,678,098	65,035,833
Weighted average number of common shares outstanding, Diluted	65,171,817	65,193,654	58,678,098	65,035,833
Net loss per common share, Basic	$ (0.01)	$ (0.01)	$ (0.05)	$ (0.06)
Net loss per common share, Diluted	$ (0.01)	$ (0.01)	$ (0.05)	$ (0.06)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Common Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Shares To Be Issued Common Shares [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance – December 31, 2021* at Dec. 31, 2021	$ 64,889		$ 24,071,445	$ 1,922,753	$ (12,937,091)	$ (4)	$ 13,121,992
Beginning balance, shares at Dec. 31, 2021	64,889,612
Stock based compensation - options	$ 82		652,419				652,501
Stock based compensation - options, shares	82,347
Stock based compensation - shares	$ 91		642,789	21,020			663,900
Stock based compensation - shares, shares	90,750
Purchase of treasury stock		(2,000,000)					(2,000,000)
Common stock issued for this period service	$ 1		7,999				8,000
Common stock issued for this period service, shares	1,337
Common stock issued for prior period service	$ 48		146,661	(146,709)
Common stock issued for prior period service, shares	47,604
Common stock issued for cashless exercise of warrants	$ 182		1,775,862	(1,776,044)
Common stock issued for cashless exercise of warrants, shares	181,723
Other comprehensive income						4,717	4,717
Net loss					(3,872,247)		(3,872,247)
Balance – September 30, 2022* at Sep. 30, 2022	$ 65,293	(2,000,000)	27,297,175	21,020	(16,809,338)	4,713	8,578,863
Ending balance, shares at Sep. 30, 2022	65,293,373
Balance – December 31, 2021* at Jun. 30, 2022	$ 65,120		26,458,717	684,920	(15,867,318)	117	11,341,556
Beginning balance, shares at Jun. 30, 2022	65,120,276
Stock based compensation - options	$ 82		195,669				195,751
Stock based compensation - options, shares	82,347
Stock based compensation - shares	$ 91		642,789	(663,900)			(21,020)
Stock based compensation - shares, shares	90,750
Purchase of treasury stock		(2,000,000)					(2,000,000)
Other comprehensive income						4,596	4,596
Net loss					(942,020)		(942,020)
Balance – September 30, 2022* at Sep. 30, 2022	$ 65,293	(2,000,000)	27,297,175	21,020	(16,809,338)	4,713	8,578,863
Ending balance, shares at Sep. 30, 2022	65,293,373
Balance – December 31, 2021* at Dec. 31, 2022	$ 65,297	(2,000,000)	27,514,733	48,075	(17,864,028)	(6,543)	7,757,534
Beginning balance, shares at Dec. 31, 2022	65,296,383
Stock based compensation - options			400,208				400,208
Stock based compensation – cashless exercise options	$ 10		(10)
Stock based compensation cashless exercise options, shares	10,857
Stock based compensation - shares	$ 62		184,917	(1,975)			183,004
Stock based compensation - shares, shares	62,250
Purchase of treasury stock		(420,686)					(420,686)
Retirement of treasury stock	$ (600)	2,000,000	(1,999,400)
Retirement of treasury stock, shares	(600,000)
Amendment stock purchase agreement – treasury stock		35,000					35,000
Other comprehensive income						(447)	(447)
Issued stock dividend	$ 2		(2)
Issued stock dividend, shares	2,327
Net loss					(3,100,442)		(3,100,442)
Balance – September 30, 2022* at Sep. 30, 2023	$ 64,771	(385,686)	26,100,446	46,100	(20,964,470)	(6,990)	4,854,171
Ending balance, shares at Sep. 30, 2023	64,771,817
Balance – December 31, 2021* at Jun. 30, 2023	$ 64,771	(420,686)	25,967,044	31,400	(19,996,437)	(6,751)	5,639,341
Beginning balance, shares at Jun. 30, 2023	64,771,817
Stock based compensation - options			133,402				133,402
Stock based compensation - shares				14,700			14,700
Amendment stock purchase agreement – treasury stock		35,000					35,000
Other comprehensive income						(239)	(239)
Net loss					(968,033)		(968,033)
Balance – September 30, 2022* at Sep. 30, 2023	$ 64,771	$ (385,686)	$ 26,100,446	$ 46,100	$ (20,964,470)	$ (6,990)	$ 4,854,171
Ending balance, shares at Sep. 30, 2023	64,771,817

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (3,100,442)	$ (3,872,247)
Adjustments to reconcile net loss to net cash from operating activities:
Bad debt expense	6,871	72,108
Inventory fair value net realizable	0	(21,133)
Depreciation expense	127,171	123,908
Amortization of intangible assets	28,741	0
Unrealized (gain) loss on marketable equity securities	(10,463)	32,525
Realized loss on marketable equity securities	2,002	21,205
SBA loan forgiveness	0	(158,547)
Gain on bargain purchase	(61,747)	0
Stock-based compensation – shares	183,004	671,901
Stock-based compensation – options	400,208	652,500
Changes in operating assets and liabilities:
Accounts receivable	(101,461)	(32,257)
Accounts receivable - related party	34,507	(45,413)
Inventory	(196,201)	(5,087)
Other receivables	(10,000)	0
Prepaid expenses	31,811	116,648
Deposit	8,388	1,998
Operating lease right-of-use assets	25,585	226,468
Accounts payable and accrued liabilities	53,709	(120,121)
Other current liabilities	33,759	(17,406)
Lease liabilities	(58,987)	(94,542)
Other liabilities	0	12,335
Net cash flows used in operating activities	(2,603,545)	(2,435,157)
Cash flows from investing activities:
Purchase of property and equipment	(20,294)	(39,193)
Purchase of marketable securities	(144,907)	(768,949)
Proceeds from sale of marketable securities	219,673	630,404
Net cash flows provided by (used in) investing activities	54,472	(177,738)
Cash flows from financing activities:
Proceeds from related party loan	1,000,000	0
Purchase of treasury stock	(1,385,686)	0
Net cash flows used in financing activities	(385,686)	0
Effect of exchange rate	20	(3,352)
Net change in cash	(2,934,739)	(2,616,247)
Cash beginning of period	4,343,426	8,678,665
Cash end of period	1,408,687	6,062,418
Supplemental cash flow disclosure:
Cash paid for income taxes	0	0
Cash paid for interest	13,142	8,794
Supplemental disclosure for noncash investing and financing activities:
Right-of-use assets obtained in exchange for operating lease liabilities	264,641	0
Treasury stock payable	0	2,000,000
Cashless exercise of options	$ 41,401	$ 612,662

Organization and Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Organization and Operations	Note 1 – Organization and Operations Focus Universal Inc. (the “Company”) was incorporated under the laws of the State of Nevada on December 4, 2012. It is a universal smart instrument developer and manufacturer, headquartered in Ontario, California, specializing in the development and commercialization of novel and proprietary universal smart technologies and instruments. Focus Universal Inc. is also a provider of patented hardware and software design technologies for Internet of Things (IoT) and 5G. The Company has developed what it believes are five disruptive patented technology platforms with 26 patents and patents pending in various phases and 8 trademarks pending in various phases to solve what it believes are the major problems facing hardware and software design and production within the industry today. These technologies combined have the potential to reduce costs, product development timelines and energy usage while increasing range, speed, efficiency, and security of the IoT and 5G networks. The Company has multiple subsidiaries, including Perfecular Inc. (“Perfecular”), Focus Universal (Shenzhen) Technology Company LTD (“Focus Shenzhen”), AVX Design & Integration, Inc. (“AVX,” also doing business as Smart AVX (“Smart AVX”)), Lusher Bioscientific, Inc. (“Lusher”), and AT Tech Systems LLC (“AT Tech Systems”). Perfecular, a wholly owned subsidiary of Focus that was founded in September 2009 and is headquartered in Ontario, California, is engaged in designing digital sensor products and selling a broad selection of horticultural sensors and filters in North America and Europe. AVX, incorporated on June 16, 2000 in the state of California, is an IoT installation and management company specializing in high performance and easy to use audio/video systems, home theaters, 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, specializing in high end residential smart IoT install projects in areas throughout the Southern California area. AVX’s services also include partial equipment upgrade and installation. AVX also markets and sells our IoT Products, such as high end LED, live wall panel products and cameras, under the Smart AVX name. On December 23, 2021, Focus Shenzhen was founded as a mainland China office for manufacturing procurement expertise and support research and development activities. Focus Shenzhen is designed to function as a branch office accessing high level ability to source products and build relationships with manufacturers in the region and as a lower cost form of support research and development as engineers are more plentiful in the region. During the third quarter of 2023, this office has continued to grow and increase its headcount to 28 employees. Employees of Focus Shenzhen are added to the engineering staff, the sales staff, and the marketing and market analysis staff in house to enhance the internal capabilities of the Company. As of January 6, 2023, AT Tech Systems is a subsidiary of Focus specializing in commercial and industrial smart IoT install projects in areas throughout the Southern California area. AT Tech Systems has several clients from medical/dental facilities and commercial and industrial projects, including several with notable manufacturers and wholesalers, and provides clients with integrated network, security, and multimedia design solutions and technology systems. The Company has completed integration throughout its existing businesses, including key employees serving dual roles with its subsidiaries. For example, Mr. Anthony Tejeda serves as the Company’s director of installation services, as the vice president of operations of AVX, and as chief operating officer of AT Tech Systems.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – 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, AVX, Focus Shenzhen, Lusher and AT Tech Systems (collectively, the “Company,” “we,” “our,” or “us”). All intercompany balances and transactions have been eliminated upon consolidation. The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Segment Reporting The Company currently has three operating segments. First, Focus and Focus Shenzhen collectively operate our “Corporate and R&D” segment, which involves the non-specific financing, executive expense, operations and investor relations of our public entity, and the general shared management and costs across the Company’s subsidiaries that spread across all functional categories and research and development of technology products. Second, Perfecular, AVX (doing business as and branded under Smart AVX) and Lusher jointly operate the “IoT Products” segment, which involves the wholesale, marketing, and production of our universal smart instruments and devices in the hydroponic and controlled agriculture segments and of our smart products into the commercial and home automation sectors. And third, AVX (exclusive of the smart IoT Products sales under Smart AVX) and AT Tech Systems cooperatively run our “IoT Installation Services” segment, which handles our IoT installation and management business specializing in high performance and easy to use audio/video systems, home theaters, lighting control, automation, and integration. Use of Estimates The preparation of unaudited condensed 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 unaudited condensed 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 with the estimate discount rate and lease liability, useful lives of property and equipment, useful lives of intangible assets, allowance for doubtful accounts, inventory reserves, stock option valuation, share-based compensation, fair value of warrants, 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 limits. As of September 30, 2023 and December 31, 2022, respectively, approximately $ 616,174 3,120,763 no 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 180 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, 2023 and December 31, 2022, allowance for doubtful accounts amounted to $ 229,843 222,972 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 (“FIFO Method”). Management compares the cost of inventory with its market value and a fair value adjustment is made to write down inventory to market value, if lower. Inventory fair value adjustments 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 net realized value of our inventory is less than cost, we make provisions in order to reduce its carrying value to its net realizable value. Marketable Equity Securities The Company invests part of its excess treasury cash in equity securities and money market funds according to company treasury and investment policies. Marketable securities represent trading securities bought and held primarily for sale in the near-term to generate income on short-term price differences and are stated at fair value. Realized gains and losses are recognized the fair value differences when the trading securities been sold based on the FIFO Method. Unrealized gains and losses are recognized the fair value differences of unsold trading securities for the period end based on the FIFO Method. Both realized and unrealized gains and losses are recorded in other income (expense). 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: Schedule of estimated useful lives of property, plant and equipment Fixed assets Useful life Furniture 5 Equipment 5 Warehouse 39 Improvement 5 Land N/A Long-Lived Assets The Company applies the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“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 those 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, 2023 and December 31, 2022, the Company believes there was no impairment of its long-lived assets. Intangible Assets The Company’s intangible assets were acquired from AT Tech Systems due to customer relationships using the multi-period excess earnings method. These intangible assets were valued based on the AT Tech Systems business acquisition during January 2023. The value is based on the assessed income expected to be generated from the existing customer list, namely the carry-over of the existing contracts after a careful evaluation of the customer list. Amortization on the intangible assets was computed by the percentage completed for these existing assets and fully amortized as of September 30, 2023. Treasury stock Purchases and sales of treasury stock are accounted for using the cost method. Under this method, shares acquired are recorded at the acquisition price directly to the treasury stock account. The Company does not recognize a gain or loss to income from the purchase and sale of treasury stock. Share-Based Compensation The Company accounts for stock-based compensation to employees in conformity with the provisions of FASB 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 (see Note 12) 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. Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC Topic 480, Distinguishing Liabilities from Equity and FASB ASC Topic 815, Derivatives and Hedging. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The Company calculates the fair value of warrants utilizing the Black-Scholes pricing model. The Company does no Stock Dividends The Company issued a fifty percent (50%) stock dividend of the Company’s common stock to its shareholders for a stock dividend of one share of common stock for every two shares of common stock held. The Company follows paragraph ASC 505-20-25 in treating its stock dividend as a stock split due to the stock dividend being greater than 25% of the shares then outstanding. On March 23, 2023 and April 3, 2023, the Company issued 21,592,164 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 conformity with 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 that prioritizes the inputs to valuation techniques used to measure fair value into three 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 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. The following table summarize financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2023 and December 31, 2022: Schedule of fair value assets and liabilities measured on recurring basis September 30, 2023 (unaudited) Fair Value Carrying Level 1 Level 2 Level 3 Value Assets Marketable securities: Stock $ 39,165 $ – $ – $ 39,165 Total assets measured at fair value $ 39,165 $ – $ – $ 39,165 December 31, 2022 Fair Value Carrying Level 1 Level 2 Level 3 Value Assets Marketable securities: Stock $ 105,470 $ – $ – $ 105,470 Total assets measured at fair value $ 105,470 $ – $ – $ 105,470 The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, inventory, other receivables, prepaid expenses, deposits, accounts payable, treasury stock payable and accrued expenses, other current liabilities, and customer deposits, 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. Comprehensive Income (Loss) Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s other comprehensive loss for the nine months ended September 30, 2023 and for the year ended December 31, 2022 was comprised of foreign currency translation adjustments. Revenue Recognition On September 1, 2018, the Company adopted FASB ASC Topic 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 unaudited condensed consolidated financial statements. Revenue from the Company is recognized under ASC 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 upon the delivery of equipment to the customer. · Service sales – revenue is recognized based on the service having been provided and the agreed upon performance obligation has been completed to the customer. Revenue from our project construction is recognized over time using the percentage-of-completion method under the cost approach. The percentage of completion is determined by estimating stage of work completed. Under this approach, recognized contract revenue equals the total estimated contract revenue multiplied by the percentage of completion. Our construction contracts are unit priced, and an accounts receivable is recorded for amounts invoiced based on actual units produced. Cost of Revenue, excluding depreciation & amortization 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 Section 10 of FASB ASC Topic 850, Related Party Disclosures 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 unaudited 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 unaudited condensed 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 unaudited condensed 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 Section 20 of FASB ASC Topic 450, Contingencies to report accounting for loss contingencies. Certain conditions may exist as of the date the unaudited condensed 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 unaudited condensed 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. Gain on Bargain Purchase A bargain purchase gain is recognized when the net assets acquired in a business combination have a higher fair value than the consideration paid. Income Tax Provision The Company accounts for income taxes in accordance with FASB ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, the Company does not foresee generating taxable income in the near future and utilizing its deferred tax asset, therefore, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented. Income taxes are accounted for using the asset and liability method. Deferred income taxes are provided for temporary differences in recognizing certain income, expense and credit items for financial reporting purposes and tax reporting purposes. Such deferred income taxes primarily relate to the difference between the tax basis of assets and liabilities and their financial reporting amounts. Deferred tax assets and liabilities are measured by applying enacted statutory tax rates applicable to the future years in which deferred tax assets or liabilities are expected to be settled or realized. There were no material deferred tax assets or liabilities as of September 30, 2023 and December 31, 2022. As of September 30, 2023 and December 31, 2022, the Company did no Basic and Diluted Net Income (Loss) Per Share Net income (loss) per share is computed pursuant to Section 10-45 of FASB ASC Topic 260, Earnings Per Share. 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 arrangements, 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. Schedule of anti dilutive shares Nine Months Ended September 30, 2023 2022 Stock options 497,092 305,041 Total 497,092 305,041 While the EPS treatment was applied in the quarter ended September 30, 2023, and a fifty percent stock dividend adjustment on March 23, 2023 is also retroactive accordingly. Reclassification Certain reclassifications have been made to the unaudited condensed consolidated financial statements for the prior period to the current year’s presentation. Such reclassifications have no effect on net income as previously reported. Foreign Currency Translation and Transactions The reporting and functional currency of Focus is the U.S. dollar (USD). The functional currency of Focus Shenzhen is the renminbi (RMB). For financial reporting purposes, the financial statements of Focus Shenzhen, which are prepared using the RMB, are translated into the USD. Assets and liabilities are translated using the exchange rate on the balance sheet date. Revenue and expenses are translated using average exchange rates prevailing during each reporting period. Stockholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive loss in stockholders’ equity. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. The resulting exchange difference, presented as foreign currency transaction loss, is included in the accompanying unaudited condensed consolidated statements of operations. The exchange rates used for unaudited condensed consolidated financial statements are as follows: Schedule of intercompany foreign currency balances Average Rate for the Nine Months Ended September 30, 2023 (Unaudited) 2022 (Unaudited) China Yuan (RMB) RMB 7.2942 RMB 6.5985 United States Dollar ($) $ 1.0000 $ 1.0000 Exchange Rate at September 30, 2023 December 31, 2022 (Unaudited) China Yuan (RMB) RMB 7.0279 RMB 7.1100 United States Dollar ($) $ 1.0000 $ 1.0000 Going Concern The Company has assessed its ability to continue as a going concern for a period of one year from the date of the issuance of these unconsolidated financial statements. Substantial doubt about the Company’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the Company will be unable to meet its obligations as they become due within one year from the financial statement issuance date. The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation of the Company as a going concern. The Company currently suffered recurring loss from operations, generated negative cash flow from operating activities, has an accumulated deficit and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These conditions raise substantial doubt as to its ability to continue as a going concern. These unaudited condensed consolidated financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company has a net loss of $ 3,100,442 3,872,247 20,964,470 17,864,028 2,603,545 2,435,157

Recent Accounting Pronouncement

Recent Accounting Pronouncement	9 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncement	Note 3 – Recent Accounting Pronouncement In June 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-13, (Topic 326), Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments which amends the current accounting guidance and requires the use of the new forward-looking “expected loss” model, rather than the “incurred loss” model, which requires all expected losses to be determined based on historical experience, current conditions and reasonable and supportable forecasts. This guidance amends the accounting for credit losses for most financial assets and certain other instruments including trade and other receivables, held-to-maturity debt securities, loans and other instruments. In November 2019, the FASB issued ASU No. 2019-10 to postpone the effective date of ASU No. 2016-13 for public business entities eligible to be smaller reporting companies defined by the Securities and Exchange Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company believes the adoption of ASU No. 2016-13 will not have a material impact on its financial position and results of operations. 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.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Inventory	Note 4 – Inventory At September 30, 2023 and December 31, 2022, inventory consisted of the following: Schedule of inventory September 30, 2023 December 31, 2022 Parts $ 1,051 $ 3,767 Finished goods 298,922 100,005 Inventory $ 299,973 $ 103,772

Deposits

Deposits	9 Months Ended
	Sep. 30, 2023
Deposits	Note 5 – Deposits The deposits balance as of September 30, 2023 amounted to $ 23,420 33,264

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6 – Property and Equipment As of September 30, 2023 and December 31, 2022, property and equipment consisted of the following: Schedule of property and equipment September 30, 2023 December 31, 2022 Warehouse $ 3,789,773 $ 3,789,773 Land 731,515 731,515 Building improvement 240,256 240,256 Furniture and fixture 38,852 37,785 Equipment 118,083 101,076 Software 1,995 1,995 Total cost 4,920,474 4,902,400 Less accumulated depreciation (800,501 ) (673,770 ) Property and equipment, net $ 4,119,973 $ 4,228,630 Depreciation expense for the three months ended September 30, 2023 and 2022 amounted to $ 43,723 41,845 127,171 123,908

Intangible Assets, Net

Intangible Assets, Net	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, Net	Note 7 – Intangible Assets, Net The following table presents the intangible assets balances as of September 30, 2023 and December 31, 2022: Schedule of intangible assets September 30, 2023 December 31, 2022 Customer Relationships $ 28,741 $ – Less accumulated amortization (28,741 ) – Intangible assets, net $ – $ –

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 8 – Related Party Transactions Revenue generated from Vitashower Corp., a company owned by the Chief Executive Officer’s wife, amounted to $ 0 33,820 0 34,507

Related Party Loan

Related Party Loan	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Related Party Loan	Note 9 – Related Party Loan On August 3, 2023, the Company submitted a written consent, and the Board approved a loan amount from $1 million to $5 million. On September 7, 2023, the Company entered into a loan agreement with Golden Sunrise Investment LLC in the amount of $ 1,000,000 19 12 September 7, 2024 8,333 no 1,000,000

Business Concentration and Risk

Business Concentration and Risks	9 Months Ended
	Sep. 30, 2023
Risks and Uncertainties [Abstract]
Business Concentration and Risks	Note 10 – Business Concentration and Risks Major customers One customer accounted for 46 11 30 43 Major vendors No major vendor accounted more than 10 0 24

Lease

Lease	9 Months Ended
	Sep. 30, 2023
Lease
Lease	Note 11 – Lease The Company recorded its operating lease expense of $ 104,156 280,311 On December 7, 2021, Focus Shenzhen entered into a thirty-eight month commercial lease with a third party for an approximately 5,895 square foot office space. The lease commenced on December 25, 2021 and was scheduled to end on February 28, 2025. The monthly rent was RMB70,097 (approximately $9,610) with approximately an 11.1% to 12.5% increase rate in each additional year. The incremental borrowing rate for a lease is the rate of interest the Company would have to pay on a collateralized basis to borrow an amount equal to the lease payments for the asset under similar terms, which is 10%. Lease expense for this lease is recognized on a straight-line basis over the lease term. This lease was terminated on February 22, 2023. On January 16, 2023, Focus Shenzhen entered into a thirty-six month commercial lease with a third party for an approximately 2,017 square foot office space. The lease commenced on February 1, 2023 and will end on January 31, 2026. The monthly rent is RMB29,974 (approximately $4,109) with approximately an 11.1% to 12.5% increase rate in each additional year. The incremental borrowing rate for a lease is the rate of interest the Company would have to pay on a collateralized basis to borrow an amount equal to the lease payments for the asset under similar terms, which is 10%. Lease expense for this lease is recognized on a straight-line basis over the lease term. On February 22, 2023, Focus Shenzhen entered into a thirty-six month commercial lease with a third party for an approximately 3,449 square foot office space. The lease commenced on March 31, 2023 and will end on February 28, 2026. The monthly rent is RMB35,246 (approximately $4,832) with approximately an 11.1% to 12.5% increase rate in each additional year. The incremental borrowing rate for a lease is the rate of interest the Company would have to pay on a collateralized basis to borrow an amount equal to the lease payments for the asset under similar terms, which is 10%. Lease expense for this lease is recognized on a straight-line basis over the lease term. Operating lease right-of-use assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. As of September 30, 2023 and December 31, 2022, operating lease right-of-use assets and lease liabilities were as follows: Schedule of operating right-of-use asset and liability September 30, 2023 December 31, 2022 Operating lease right-of-use assets $ 264,650 $ 353,074 Amortization (49,750 ) (99,738 ) Operating lease right-of-use assets, net $ 214,900 $ 253,336 Lease liabilities, current portion $ 84,036 $ 113,058 Lease liabilities, less current portion $ 122,959 $ 165,952 Lease term and discount rate: Schedule of lease term and discount rate September 30, 2023 December 31, 2022 Weighted average remaining lease term Operating lease 2.33 2.50 2.17 Weighted average discount rate Operating lease 10 10 The minimum future lease payments are as follows: Schedule of maturity of lease payments Amount Year ending December 31, 2023 $ 9,862 Year ending December 31, 2024 101,544 Year ending December 31, 2025 111,114 Year ending December 31, 2026 8,219 Total minimum lease payment 230,739 Less: imputed interest (23,744 ) Present value of future minimum lease payments $ 206,995

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Stockholders’ Equity	Note 12 – 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 0.001 Common stock On March 23, 2023, the Company issued a fifty percent (50%) stock dividend of the Company’s common stock to its shareholders for a stock dividend of one share of common stock for every two shares of common stock held. During the nine months ended September 30, 2023, the Company issued 75,434 On January 17, 2023, the Company retired the 400,000 2,000,000 On February 13, 2023, the Company issued 62,250 184,979 Employee stock-based compensation On February 21, 2023, the Company issued 10,857 41,401 On April 3, 2023, the Company issued 2,327 During the nine months ended September 30, 2022, the Company issued 403,761 On April 4, 2022, the Company issued 181,723 1,776,044 On May 2, 2022, the Company issued 48,941 154,709 On August 17, 2022, the Company issued 82,347 107,500 652,501 On August 22, 2022, the Company issued 90,750 642,789 Employee stock-based compensation As of September 30, 2023 and December 31, 2022, the Company had 64,771,817 65,296,383 Treasury stock On August 10, 2022, the Company entered a stock purchase agreement (the “Stock Purchase Agreement”) with a private shareholder to repurchase 400,000 shares (600,000 shares after a fifty percent stock dividend adjustment on March 23, 2023) of its common stock for $2,000,000. The private shareholder transferred the shares on October 4, 2022, forming a binding agreement, which the Company placed in treasury; and on October 6, 2022, the Company wired the first $1,000,000 of the purchase price. Subsequently, on July 14, 2023, the Company entered into an amendment to the Stock Purchase Agreement that increased the number of shares of its common stock the Company would purchase to 1,300,000 1,965,000 965,000 900,000 400,000 As part of the Company’s repurchase program, during the nine months ended September 30, 2023 the Company repurchased 233,040 420,686 As of September 30, 2023 and December 31, 2022, the Company had 1,183,040 400,000 Employee stock-based compensation During the nine months ended September 30, 2023, the Company entered into employment contracts with three employees of its engineering staff. These employment contracts contained provisions for a total bonus of restricted stock grants valued at $ 50,000 16,250 9,931 On February 11, 2022 (the “Vesting Date”), the Company entered into a restricted stock award agreement (the “Award Agreement”) with eight employees for 280,000 shares of the Company’s common stock subject to the terms and to the fulfillment of the conditions set forth in the Company’s equity incentive plan. The first 20% of the restricted shares were granted and vested on February 11, 2022. An additional 20% of the restricted shares will vest on each anniversary of the Vesting Date until the fourth anniversary of the Vesting Date. There were 51,000 136,904 In November 2021, the Company entered into a one-year employment agreement with the then VP of Finance and Head of Investor Relations of the Company, pursuant to which the Company awarded a 10,000-share bonus consisting of shares of the Company’s common stock, which will be granted in blocks of 2,500 shares for every quarter certain performance metrics are achieved. The share price will be determined based on the closing price as of the last day of each quarter. Pursuant to the terms of the employment agreement, if the Company determined it was satisfied with the performance of the VP, his position would be promoted to Chief Financial Officer after the one-year anniversary. In November 2022, the Company entered into an amendment agreement to amend the performance metrics and extend the term. As of September 30, 2023, 7,500 shares have vested, collectively valued at $14,925. In October 2022, the Company entered into an employee agreement with the VP of the Company, pursuant to which the Company awarded a 10,000-share bonus consisting of shares of the Company’s common stock, which will be granted in blocks of 2,500 shares every quarter. As of September 30, 2023, 7,500 14,925 During the nine months ended September 30, 2023 and 2022, the total employee stock-based compensation amount for all employees in the company, was $ 183,004 671,901 Stock options On August 6, 2019, each member of the Board was granted 45,000 3.80 On January 4, 2021, each member of the Board was granted 22,500 2.00 On December 31, 2021, each member of the Board was granted 22,500 5.91 On December 31, 2022, each member of the Board was granted 22,500 4.27 As of September 30, 2023, there were 615,063 497,092 39,158 536,249 For the nine months ended September 30, 2023 and 2022, the Company’s stock option compensation expenses amounted to $ 400,208 652,501 The fair value of the stock options listed above was determined using the Black-Scholes option pricing model with the following assumptions: Schedule of fair value of the stock options activity December 31, 2022 Risk-free interest rate 4.22 Expected life of the options 3 Expected volatility 142.63 Expected dividend yield 0 The following is a summary of the option activity from December 31, 2022 to September 30, 2023: Schedule of option activity Number of Options Weighted average exercise price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding at December 31, 2022 615,061 $ 5.93 8.04 – Vested at December 31, 2022 458,424 $ 3.91 7.09 – Exercisable at December 31, 2022 458,424 $ 3.91 7.09 – Granted – $ – – – Exercised (78,812 ) $ 5.38 – – Forfeited or expired – $ – – – Outstanding at September 30, 2023 536,249 $ 3.96 7.55 – Vested as of September 30, 2023 497,092 $ 4.05 7.70 – Exercisable at September 30, 2023 497,092 $ 4.05 7.70 –

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 13 – 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 reasonably 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. There were no

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Segment Reporting	Note 14 – Segment Reporting The Company currently has three operating segments. First, Focus and Focus Shenzhen collectively operate our “Corporate and R&D” segment, which involves the non-specific financing, executive expense, operations and investor relations of our public entity, and the general shared management and costs across the Company’s subsidiaries that spread across all functional categories and research and development of technology products. Second, Perfecular, AVX (doing business as Smart AVX) and Lusher jointly operate the “IoT Products” segment, which involves the wholesale, marketing, and production of our universal smart instruments and devices in the hydroponic and controlled agriculture segments and of our smart instruments into the commercial and home automation sectors. And third, AVX (exclusive of the smart IoT Products sales under Smart AVX) and AT Tech Systems cooperatively run our “IoT Installation Services” segment, which handles our IoT installation and management business specializing in high performance and easy to use audio/video systems, home theaters, lighting control, automation, and integration. The following tables summarize the performance of each operating segment of the Company for the three months ended September 30, 2023 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period: Schedules of segment reporting Three Months Ended September 30, 2023 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 97,513 $ 220,857 $ 318,370 Revenue – related party – – – – Total revenue – 97,513 220,857 318,370 Cost of revenue – 47,855 153,539 201,394 Gross Profit – 49,658 67,318 116,976 Operating Expenses Selling expense 6,516 18,677 8,443 33,636 Compensation – officers and directors 267,002 – – 267,002 Research and development 305,872 – – 305,872 Professional fees 132,914 – – 132,914 General and administrative 358,631 2,503 46,717 407,851 Total Operating Expenses 1,070,935 21,180 55,160 1,147,275 Income (loss) from Operations (1,070,935 ) 28,478 12,158 (1,030,299 ) Other Income (Expense): Interest income (expense), net (2,956 ) 1 (80 ) (3,035 ) Unrealized loss on marketable equity securities (17,102 ) – – (17,102 ) Realized income on marketable equity securities 12,247 – – 12,247 Rental income 40,731 – – 40,731 Other income (expense), net 32,209 (8,255 ) 5,471 29,425 Total other income (expense) 65,129 (8,254 ) 5,391 62,266 Income (loss) before income taxes (1,005,806 ) 20,224 17,549 (968,033 ) Tax expense – – – – Net Income (Loss) $ (1,005,806 ) $ 20,224 $ 17,549 $ (968,033 ) Three Months Ended September 30, 2023 Residential Commercial Total IoT Installation Services Revenue $ 23,758 $ 197,099 $ 220,857 Revenue – related party – – – Total revenue 23,758 197,099 220,857 Cost of revenue 45,255 88,815 153,539 Gross Profit (21,497 ) 88,815 67,318 Operating Expenses Selling expense – 8,443 8,443 General and administrative 3,392 43,325 46,717 Total Operating Expenses 3,392 51,768 55,160 Income (loss) from Operations (24,899 ) 37,047 12,158 Other Income (Expense): Interest income (expense), net – (80 ) (80 ) Other income (expense), net – 5,471 5,471 Total other income (expense) – 5,391 5,391 Income (loss) before income taxes (24,899 ) 42,438 17,549 Tax expense – – – Net Income (Loss) $ (24,899 ) $ 42,438 $ 17,549 The following tables summarize the performance of each operating segment of the Company for the three months ended September 30, 2022 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period: Three Months Ended September 30, 2022 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 1,444 $ 53,242 $ 54,686 Revenue – related party – – 5,968 5,968 Total revenue – 1,444 59,210 60,654 Cost of revenue – 10,167 32,274 42,441 Gross Profit – (8,723 ) 26,936 18,213 Operating Expenses Selling expense 75,032 – 1,952 76,984 Compensation – officers and directors 265,449 – – 265,449 Research and development 133,109 – – 133,109 Professional fees 150,943 – – 150,943 General and administrative 230,001 76,129 59,564 365,694 Total Operating Expenses 854,534 76,129 61,516 992,179 Loss from Operations (854,534 ) (84,852 ) (34,580 ) (973,966 ) Other Income (Expense): Interest income (expense), net 363 – 2,272 2,635 Unrealized income on marketable equity securities 42,101 – – 42,101 Realized loss on marketable equity securities (31,486 ) – – (31,486 ) Rental income 39,172 – – 39,172 Other income (expense), net 144,547 (160,117 ) (4,906 ) (20,476 ) Total other income (expense) 194,697 (160,117 ) (2,634 ) 31,946 Loss before income taxes (659,837 ) (244,969 ) (37,214 ) (942,020 ) Tax expense – – – – Net Loss $ (659,837 ) $ (244,969 ) $ (37,214 ) $ (942,020 ) Three Months Ended September 30, 2022 Residential Commercial Total IoT Installation Services Revenue $ 53,242 $ – $ 53,242 Revenue – related party 5,968 – 5,968 Total revenue 59,210 – 59,210 Cost of revenue 32,274 – 32,274 Gross Profit 26,936 – 26,936 Operating Expenses Selling expense 1,952 – 1,952 General and administrative 59,564 – 59,564 Total Operating Expenses 61,516 – 61,516 Loss from Operations (34,580 ) – (34,580 ) Other Income (Expense): Interest income (expense), net 2,272 – 2,272 Other income (expense), net (4,906 ) – (4,906 ) Total other income (expense) (2,634 ) – (2,634 ) Loss before income taxes (37,214 ) – (37,214 ) Tax expense – – – Net Loss $ (37,214 ) $ – $ (37,214 ) The following tables summarize the performance of each operating segment of the Company for the nine months ended September 30, 2023 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period: Nine Months Ended September 30, 2023 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 175,661 $ 594,195 $ 769,856 Revenue – related party – – – – Total revenue – 175,661 594,195 769,856 Cost of revenue – 104,210 427,187 531,397 Gross Profit – 71,451 167,008 238,459 Operating Expenses Selling expense 37,978 51,337 19,255 108,570 Compensation – officers and directors 827,939 – – 827,939 Research and development 925,345 – – 925,345 Professional fees 506,878 – – 506,878 General and administrative 1,063,509 10,881 138,096 1,212,486 Total Operating Expenses 3,361,649 62,218 157,351 3,581,218 Income (loss) from Operations (3,361,649 ) 9,233 9,657 (3,342,759 ) Other Income (Expense): Interest income (expense), net 27,635 4 (120 ) 27,519 Gain on bargain purchase 61,747 – – 61,747 Unrealized income on marketable equity securities 10,463 – – 10,463 Realized loss on marketable equity securities (2,002 ) – – (2,002 ) Rental income 121,024 – – 121,024 Other income (expense), net 27,745 (6,256 ) 2,077 23,566 Total other income (expense) 246,612 (6,252 ) 1,957 242,317 Income (loss) before income taxes (3,115,037 ) 2,981 11,614 (3,100,442 ) Tax expense – – – – Net Income (loss) $ (3,115,037 ) $ 2,981 $ 11,614 $ (3,100,442 ) Nine Months Ended September 30, 2023 Residential Commercial IoT Installation Services Revenue $ 152,928 $ 441,267 $ 594,195 Revenue – related party – – – Total revenue 152,928 441,267 594,195 Cost of revenue 116,040 311,147 427,187 Gross Profit 36,888 130,120 167,008 Operating Expenses Selling expense – 19,255 19,255 Compensation – officers and directors – – – Research and development – – – Professional fees – – – General and administrative 37,345 100,751 138,096 Total Operating Expenses 37,345 120,006 157,351 Income (loss) from Operations (457 ) 10,114 9,657 Other Income (Expense): Interest income (expense), net – (120 ) (120 ) Other income (expense), net – 2,077 2,077 Total other income (expense) – 1,957 1,957 Income (loss) before income taxes (457 ) 12,071 11,614 Tax expense – – – Net Income (loss) $ (457 ) $ 12,071 $ 11,614 The following tables summarize the performance of each operating segment of the Company for the nine months ended September 30, 2022 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period: Nine Months Ended September 30, 2022 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 49,094 $ 193,581 $ 242,675 Revenue – related party – 31,542 8,246 39,788 Total revenue – 80,636 201,827 282,463 Cost of revenue – 70,869 172,135 243,004 Gross Profit – 9,767 29,692 39,459 Operating Expenses Selling expense 123,117 – 9,754 132,871 Compensation – officers and directors 874,739 – – 874,739 Research and development 862,214 – – 862,214 Professional fees 686,150 – – 686,150 General and administrative 1,393,703 1,275 191,682 1,586,660 Total Operating Expenses 3,939,923 1,275 201,436 4,142,634 Income (loss) from Operations (3,939,923 ) 8,492 (171,744 ) (4,103,175 ) Other Income (Expense): Interest income (expense), net 853 (288 ) 2320 2,885 Gain on bargain purchase – – – – Unrealized loss on marketable equity securities (32,525 ) – – (32,525 ) Realized loss on marketable equity securities (21,205 ) – – (21,205 ) Rental income 117,513 – – 117,513 Other income (expense), net 172,766 – (8,506 ) 164,260 Total other income (expense) 237,402 (288 ) (6,186 ) 230,928 Income (loss) before income taxes (3,702,521 ) 8,204 (177,930 ) (3,872,247 ) Tax expense – – – – Net Income (loss) $ (3,702,521 ) $ 8,204 $ (177,930 ) $ (3,872,247 ) Nine Months Ended September 30, 2022 Residential Commercial Total IoT Installation Services Revenue $ 193,581 $ – $ 193,581 Revenue – related party 8,246 – 8,246 Total revenue 201,827 – 201,827 Cost of revenue 172,135 – 172,135 Gross Profit 29,692 – 29,692 Operating Expenses Selling expense 9,754 – 9,754 General and administrative 191,682 – 191,682 Total Operating Expenses 201,436 – 201,436 Loss from Operations (171,744 ) – (171,744 ) Other Income (Expense): Interest income (expense), net 2,320 – 2,320 Other income (expense), net (8,506 ) – (8,506 ) Total other income (expense) (6,186 ) – (6,186 ) Loss before income taxes (177,930 ) – (177,930 ) Tax expense – – – Net Loss $ (177,930 ) $ – $ (177,930 ) The following table summarizes the total assets of each operating segment of the Company as of September 30, 2023: Schedule of segment assets September 30, 2023 Corporate and R&D IoT Products IoT Installation Services Total Total Assets $ 5,732,129 $ 178,682 $ 488,151 $ 6,398,962 The following table summarizes the total assets of each operating segment of the Company as of December 31, 2022: December 31, 2022 Corporate and R&D IoT Products IoT Installation Services Total Total Assets $ 8,977,993 $ 257,413 $ 87,654 $ 9,323,060

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Business Combination	Note 15 – Business Combination On January 6, 2023, the Company completed the business combination of AT Tech Systems for a purchase price of $1 in cash. The Company’s intangible assets were acquired from AT Tech Systems due to customer relationships using the multi-period excess earnings method. Amortization on the intangible assets was fully amortized during the nine months ended September 30, 2023. A bargain purchase gain is recognized when the net assets acquired in a business combination have a higher fair value than the consideration paid. The result of AT Tech Systems’ operations has been included in the condensed consolidated financial statement since that date. The following table summarizes the purchase consideration and fair value of the assets acquired and liabilities assumed as of January 6, 2023: Schedule of fair value of the assets acquired and liabilities assumed Assets: Accounts receivable $ 33,007 Intangible assets 28,741 Total assets acquired $ 61,747 Liabilities: Accounts payable $ – Total liabilities assumed – Purchase Price (1 ) Total bargain purchase gain $ 61,747 As a result of above information that existed as of the combination date, the Company recorded a bargain purchase gain of $ 61,747 The excess of the aggregate net fair value of assets acquired and liabilities assumed over the fair value of consideration transferred as the purchase price has been recorded as a bargain purchase gain. Upon completion of the valuation of the acquired assets, the Company concluded that recording a bargain purchase gain with respect to AT Tech Systems was appropriate and required under U.S. GAAP. The Company believes the seller was motivated to complete the transaction as part of an overall repositioning of its business.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 16– Subsequent Events The Company has evaluated all subsequent events through the date these unaudited condensed consolidated financial statements were issued and determined that there were no subsequent events or transactions that require recognition or disclosures in the unaudited condensed consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
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, AVX, Focus Shenzhen, Lusher and AT Tech Systems (collectively, the “Company,” “we,” “our,” or “us”). All intercompany balances and transactions have been eliminated upon consolidation. The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Segment Reporting	Segment Reporting The Company currently has three operating segments. First, Focus and Focus Shenzhen collectively operate our “Corporate and R&D” segment, which involves the non-specific financing, executive expense, operations and investor relations of our public entity, and the general shared management and costs across the Company’s subsidiaries that spread across all functional categories and research and development of technology products. Second, Perfecular, AVX (doing business as and branded under Smart AVX) and Lusher jointly operate the “IoT Products” segment, which involves the wholesale, marketing, and production of our universal smart instruments and devices in the hydroponic and controlled agriculture segments and of our smart products into the commercial and home automation sectors. And third, AVX (exclusive of the smart IoT Products sales under Smart AVX) and AT Tech Systems cooperatively run our “IoT Installation Services” segment, which handles our IoT installation and management business specializing in high performance and easy to use audio/video systems, home theaters, lighting control, automation, and integration.
Use of Estimates	Use of Estimates The preparation of unaudited condensed 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 unaudited condensed 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 with the estimate discount rate and lease liability, useful lives of property and equipment, useful lives of intangible assets, allowance for doubtful accounts, inventory reserves, stock option valuation, share-based compensation, fair value of warrants, 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 limits. As of September 30, 2023 and December 31, 2022, respectively, approximately $ 616,174 3,120,763 no
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 180 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, 2023 and December 31, 2022, allowance for doubtful accounts amounted to $ 229,843 222,972
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 (“FIFO Method”). Management compares the cost of inventory with its market value and a fair value adjustment is made to write down inventory to market value, if lower. Inventory fair value adjustments 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 net realized value of our inventory is less than cost, we make provisions in order to reduce its carrying value to its net realizable value.
Marketable Equity Securities	Marketable Equity Securities The Company invests part of its excess treasury cash in equity securities and money market funds according to company treasury and investment policies. Marketable securities represent trading securities bought and held primarily for sale in the near-term to generate income on short-term price differences and are stated at fair value. Realized gains and losses are recognized the fair value differences when the trading securities been sold based on the FIFO Method. Unrealized gains and losses are recognized the fair value differences of unsold trading securities for the period end based on the FIFO Method. Both realized and unrealized gains and losses are recorded in other income (expense).
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: Schedule of estimated useful lives of property, plant and equipment Fixed assets Useful life Furniture 5 Equipment 5 Warehouse 39 Improvement 5 Land N/A
Long-Lived Assets	Long-Lived Assets The Company applies the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“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 those 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, 2023 and December 31, 2022, the Company believes there was no impairment of its long-lived assets.
Intangible Assets	Intangible Assets The Company’s intangible assets were acquired from AT Tech Systems due to customer relationships using the multi-period excess earnings method. These intangible assets were valued based on the AT Tech Systems business acquisition during January 2023. The value is based on the assessed income expected to be generated from the existing customer list, namely the carry-over of the existing contracts after a careful evaluation of the customer list. Amortization on the intangible assets was computed by the percentage completed for these existing assets and fully amortized as of September 30, 2023.
Treasury stock	Treasury stock Purchases and sales of treasury stock are accounted for using the cost method. Under this method, shares acquired are recorded at the acquisition price directly to the treasury stock account. The Company does not recognize a gain or loss to income from the purchase and sale of treasury stock.
Share-Based Compensation	Share-Based Compensation The Company accounts for stock-based compensation to employees in conformity with the provisions of FASB 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 (see Note 12) 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.
Warrants	Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC Topic 480, Distinguishing Liabilities from Equity and FASB ASC Topic 815, Derivatives and Hedging. The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The Company calculates the fair value of warrants utilizing the Black-Scholes pricing model. The Company does no
Stock Dividends	Stock Dividends The Company issued a fifty percent (50%) stock dividend of the Company’s common stock to its shareholders for a stock dividend of one share of common stock for every two shares of common stock held. The Company follows paragraph ASC 505-20-25 in treating its stock dividend as a stock split due to the stock dividend being greater than 25% of the shares then outstanding. On March 23, 2023 and April 3, 2023, the Company issued 21,592,164
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 conformity with 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 that prioritizes the inputs to valuation techniques used to measure fair value into three 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 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. The following table summarize financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2023 and December 31, 2022: Schedule of fair value assets and liabilities measured on recurring basis September 30, 2023 (unaudited) Fair Value Carrying Level 1 Level 2 Level 3 Value Assets Marketable securities: Stock $ 39,165 $ – $ – $ 39,165 Total assets measured at fair value $ 39,165 $ – $ – $ 39,165 December 31, 2022 Fair Value Carrying Level 1 Level 2 Level 3 Value Assets Marketable securities: Stock $ 105,470 $ – $ – $ 105,470 Total assets measured at fair value $ 105,470 $ – $ – $ 105,470 The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, inventory, other receivables, prepaid expenses, deposits, accounts payable, treasury stock payable and accrued expenses, other current liabilities, and customer deposits, 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.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s other comprehensive loss for the nine months ended September 30, 2023 and for the year ended December 31, 2022 was comprised of foreign currency translation adjustments.
Revenue Recognition	Revenue Recognition On September 1, 2018, the Company adopted FASB ASC Topic 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 unaudited condensed consolidated financial statements. Revenue from the Company is recognized under ASC 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 upon the delivery of equipment to the customer. · Service sales – revenue is recognized based on the service having been provided and the agreed upon performance obligation has been completed to the customer. Revenue from our project construction is recognized over time using the percentage-of-completion method under the cost approach. The percentage of completion is determined by estimating stage of work completed. Under this approach, recognized contract revenue equals the total estimated contract revenue multiplied by the percentage of completion. Our construction contracts are unit priced, and an accounts receivable is recorded for amounts invoiced based on actual units produced.
Cost of Revenue, excluding depreciation & amortization	Cost of Revenue, excluding depreciation & amortization 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 Section 10 of FASB ASC Topic 850, Related Party Disclosures 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 unaudited 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 unaudited condensed 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 unaudited condensed 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 Section 20 of FASB ASC Topic 450, Contingencies to report accounting for loss contingencies. Certain conditions may exist as of the date the unaudited condensed 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 unaudited condensed 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.
Gain on Bargain Purchase	Gain on Bargain Purchase A bargain purchase gain is recognized when the net assets acquired in a business combination have a higher fair value than the consideration paid.
Income Tax Provision	Income Tax Provision The Company accounts for income taxes in accordance with FASB ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, the Company does not foresee generating taxable income in the near future and utilizing its deferred tax asset, therefore, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented. Income taxes are accounted for using the asset and liability method. Deferred income taxes are provided for temporary differences in recognizing certain income, expense and credit items for financial reporting purposes and tax reporting purposes. Such deferred income taxes primarily relate to the difference between the tax basis of assets and liabilities and their financial reporting amounts. Deferred tax assets and liabilities are measured by applying enacted statutory tax rates applicable to the future years in which deferred tax assets or liabilities are expected to be settled or realized. There were no material deferred tax assets or liabilities as of September 30, 2023 and December 31, 2022. As of September 30, 2023 and December 31, 2022, the Company did no
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 Section 10-45 of FASB ASC Topic 260, Earnings Per Share. 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 arrangements, 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. Schedule of anti dilutive shares Nine Months Ended September 30, 2023 2022 Stock options 497,092 305,041 Total 497,092 305,041 While the EPS treatment was applied in the quarter ended September 30, 2023, and a fifty percent stock dividend adjustment on March 23, 2023 is also retroactive accordingly.
Reclassification	Reclassification Certain reclassifications have been made to the unaudited condensed consolidated financial statements for the prior period to the current year’s presentation. Such reclassifications have no effect on net income as previously reported.
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions The reporting and functional currency of Focus is the U.S. dollar (USD). The functional currency of Focus Shenzhen is the renminbi (RMB). For financial reporting purposes, the financial statements of Focus Shenzhen, which are prepared using the RMB, are translated into the USD. Assets and liabilities are translated using the exchange rate on the balance sheet date. Revenue and expenses are translated using average exchange rates prevailing during each reporting period. Stockholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive loss in stockholders’ equity. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. The resulting exchange difference, presented as foreign currency transaction loss, is included in the accompanying unaudited condensed consolidated statements of operations. The exchange rates used for unaudited condensed consolidated financial statements are as follows: Schedule of intercompany foreign currency balances Average Rate for the Nine Months Ended September 30, 2023 (Unaudited) 2022 (Unaudited) China Yuan (RMB) RMB 7.2942 RMB 6.5985 United States Dollar ($) $ 1.0000 $ 1.0000 Exchange Rate at September 30, 2023 December 31, 2022 (Unaudited) China Yuan (RMB) RMB 7.0279 RMB 7.1100 United States Dollar ($) $ 1.0000 $ 1.0000
Going Concern	Going Concern The Company has assessed its ability to continue as a going concern for a period of one year from the date of the issuance of these unconsolidated financial statements. Substantial doubt about the Company’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the Company will be unable to meet its obligations as they become due within one year from the financial statement issuance date. The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation of the Company as a going concern. The Company currently suffered recurring loss from operations, generated negative cash flow from operating activities, has an accumulated deficit and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These conditions raise substantial doubt as to its ability to continue as a going concern. These unaudited condensed consolidated financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company has a net loss of $ 3,100,442 3,872,247 20,964,470 17,864,028 2,603,545 2,435,157

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of estimated useful lives of property, plant and equipment	Schedule of estimated useful lives of property, plant and equipment Fixed assets Useful life Furniture 5 Equipment 5 Warehouse 39 Improvement 5 Land N/A
Schedule of fair value assets and liabilities measured on recurring basis	Schedule of fair value assets and liabilities measured on recurring basis September 30, 2023 (unaudited) Fair Value Carrying Level 1 Level 2 Level 3 Value Assets Marketable securities: Stock $ 39,165 $ – $ – $ 39,165 Total assets measured at fair value $ 39,165 $ – $ – $ 39,165 December 31, 2022 Fair Value Carrying Level 1 Level 2 Level 3 Value Assets Marketable securities: Stock $ 105,470 $ – $ – $ 105,470 Total assets measured at fair value $ 105,470 $ – $ – $ 105,470
Schedule of anti dilutive shares	Schedule of anti dilutive shares Nine Months Ended September 30, 2023 2022 Stock options 497,092 305,041 Total 497,092 305,041
Schedule of intercompany foreign currency balances	Schedule of intercompany foreign currency balances Average Rate for the Nine Months Ended September 30, 2023 (Unaudited) 2022 (Unaudited) China Yuan (RMB) RMB 7.2942 RMB 6.5985 United States Dollar ($) $ 1.0000 $ 1.0000 Exchange Rate at September 30, 2023 December 31, 2022 (Unaudited) China Yuan (RMB) RMB 7.0279 RMB 7.1100 United States Dollar ($) $ 1.0000 $ 1.0000

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Schedule of inventory	Schedule of inventory September 30, 2023 December 31, 2022 Parts $ 1,051 $ 3,767 Finished goods 298,922 100,005 Inventory $ 299,973 $ 103,772

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment September 30, 2023 December 31, 2022 Warehouse $ 3,789,773 $ 3,789,773 Land 731,515 731,515 Building improvement 240,256 240,256 Furniture and fixture 38,852 37,785 Equipment 118,083 101,076 Software 1,995 1,995 Total cost 4,920,474 4,902,400 Less accumulated depreciation (800,501 ) (673,770 ) Property and equipment, net $ 4,119,973 $ 4,228,630

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets September 30, 2023 December 31, 2022 Customer Relationships $ 28,741 $ – Less accumulated amortization (28,741 ) – Intangible assets, net $ – $ –

Lease (Tables)

Lease (Tables)	9 Months Ended
	Sep. 30, 2023
Lease
Schedule of operating right-of-use asset and liability	Schedule of operating right-of-use asset and liability September 30, 2023 December 31, 2022 Operating lease right-of-use assets $ 264,650 $ 353,074 Amortization (49,750 ) (99,738 ) Operating lease right-of-use assets, net $ 214,900 $ 253,336 Lease liabilities, current portion $ 84,036 $ 113,058 Lease liabilities, less current portion $ 122,959 $ 165,952
Schedule of lease term and discount rate	Schedule of lease term and discount rate September 30, 2023 December 31, 2022 Weighted average remaining lease term Operating lease 2.33 2.50 2.17 Weighted average discount rate Operating lease 10 10
Schedule of maturity of lease payments	Schedule of maturity of lease payments Amount Year ending December 31, 2023 $ 9,862 Year ending December 31, 2024 101,544 Year ending December 31, 2025 111,114 Year ending December 31, 2026 8,219 Total minimum lease payment 230,739 Less: imputed interest (23,744 ) Present value of future minimum lease payments $ 206,995

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Schedule of fair value of the stock options activity	Schedule of fair value of the stock options activity December 31, 2022 Risk-free interest rate 4.22 Expected life of the options 3 Expected volatility 142.63 Expected dividend yield 0
Schedule of option activity	Schedule of option activity Number of Options Weighted average exercise price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding at December 31, 2022 615,061 $ 5.93 8.04 – Vested at December 31, 2022 458,424 $ 3.91 7.09 – Exercisable at December 31, 2022 458,424 $ 3.91 7.09 – Granted – $ – – – Exercised (78,812 ) $ 5.38 – – Forfeited or expired – $ – – – Outstanding at September 30, 2023 536,249 $ 3.96 7.55 – Vested as of September 30, 2023 497,092 $ 4.05 7.70 – Exercisable at September 30, 2023 497,092 $ 4.05 7.70 –

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of segment assets	Schedules of segment reporting Three Months Ended September 30, 2023 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 97,513 $ 220,857 $ 318,370 Revenue – related party – – – – Total revenue – 97,513 220,857 318,370 Cost of revenue – 47,855 153,539 201,394 Gross Profit – 49,658 67,318 116,976 Operating Expenses Selling expense 6,516 18,677 8,443 33,636 Compensation – officers and directors 267,002 – – 267,002 Research and development 305,872 – – 305,872 Professional fees 132,914 – – 132,914 General and administrative 358,631 2,503 46,717 407,851 Total Operating Expenses 1,070,935 21,180 55,160 1,147,275 Income (loss) from Operations (1,070,935 ) 28,478 12,158 (1,030,299 ) Other Income (Expense): Interest income (expense), net (2,956 ) 1 (80 ) (3,035 ) Unrealized loss on marketable equity securities (17,102 ) – – (17,102 ) Realized income on marketable equity securities 12,247 – – 12,247 Rental income 40,731 – – 40,731 Other income (expense), net 32,209 (8,255 ) 5,471 29,425 Total other income (expense) 65,129 (8,254 ) 5,391 62,266 Income (loss) before income taxes (1,005,806 ) 20,224 17,549 (968,033 ) Tax expense – – – – Net Income (Loss) $ (1,005,806 ) $ 20,224 $ 17,549 $ (968,033 ) Three Months Ended September 30, 2023 Residential Commercial Total IoT Installation Services Revenue $ 23,758 $ 197,099 $ 220,857 Revenue – related party – – – Total revenue 23,758 197,099 220,857 Cost of revenue 45,255 88,815 153,539 Gross Profit (21,497 ) 88,815 67,318 Operating Expenses Selling expense – 8,443 8,443 General and administrative 3,392 43,325 46,717 Total Operating Expenses 3,392 51,768 55,160 Income (loss) from Operations (24,899 ) 37,047 12,158 Other Income (Expense): Interest income (expense), net – (80 ) (80 ) Other income (expense), net – 5,471 5,471 Total other income (expense) – 5,391 5,391 Income (loss) before income taxes (24,899 ) 42,438 17,549 Tax expense – – – Net Income (Loss) $ (24,899 ) $ 42,438 $ 17,549 The following tables summarize the performance of each operating segment of the Company for the three months ended September 30, 2022 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period: Three Months Ended September 30, 2022 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 1,444 $ 53,242 $ 54,686 Revenue – related party – – 5,968 5,968 Total revenue – 1,444 59,210 60,654 Cost of revenue – 10,167 32,274 42,441 Gross Profit – (8,723 ) 26,936 18,213 Operating Expenses Selling expense 75,032 – 1,952 76,984 Compensation – officers and directors 265,449 – – 265,449 Research and development 133,109 – – 133,109 Professional fees 150,943 – – 150,943 General and administrative 230,001 76,129 59,564 365,694 Total Operating Expenses 854,534 76,129 61,516 992,179 Loss from Operations (854,534 ) (84,852 ) (34,580 ) (973,966 ) Other Income (Expense): Interest income (expense), net 363 – 2,272 2,635 Unrealized income on marketable equity securities 42,101 – – 42,101 Realized loss on marketable equity securities (31,486 ) – – (31,486 ) Rental income 39,172 – – 39,172 Other income (expense), net 144,547 (160,117 ) (4,906 ) (20,476 ) Total other income (expense) 194,697 (160,117 ) (2,634 ) 31,946 Loss before income taxes (659,837 ) (244,969 ) (37,214 ) (942,020 ) Tax expense – – – – Net Loss $ (659,837 ) $ (244,969 ) $ (37,214 ) $ (942,020 ) Three Months Ended September 30, 2022 Residential Commercial Total IoT Installation Services Revenue $ 53,242 $ – $ 53,242 Revenue – related party 5,968 – 5,968 Total revenue 59,210 – 59,210 Cost of revenue 32,274 – 32,274 Gross Profit 26,936 – 26,936 Operating Expenses Selling expense 1,952 – 1,952 General and administrative 59,564 – 59,564 Total Operating Expenses 61,516 – 61,516 Loss from Operations (34,580 ) – (34,580 ) Other Income (Expense): Interest income (expense), net 2,272 – 2,272 Other income (expense), net (4,906 ) – (4,906 ) Total other income (expense) (2,634 ) – (2,634 ) Loss before income taxes (37,214 ) – (37,214 ) Tax expense – – – Net Loss $ (37,214 ) $ – $ (37,214 ) The following tables summarize the performance of each operating segment of the Company for the nine months ended September 30, 2023 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period: Nine Months Ended September 30, 2023 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 175,661 $ 594,195 $ 769,856 Revenue – related party – – – – Total revenue – 175,661 594,195 769,856 Cost of revenue – 104,210 427,187 531,397 Gross Profit – 71,451 167,008 238,459 Operating Expenses Selling expense 37,978 51,337 19,255 108,570 Compensation – officers and directors 827,939 – – 827,939 Research and development 925,345 – – 925,345 Professional fees 506,878 – – 506,878 General and administrative 1,063,509 10,881 138,096 1,212,486 Total Operating Expenses 3,361,649 62,218 157,351 3,581,218 Income (loss) from Operations (3,361,649 ) 9,233 9,657 (3,342,759 ) Other Income (Expense): Interest income (expense), net 27,635 4 (120 ) 27,519 Gain on bargain purchase 61,747 – – 61,747 Unrealized income on marketable equity securities 10,463 – – 10,463 Realized loss on marketable equity securities (2,002 ) – – (2,002 ) Rental income 121,024 – – 121,024 Other income (expense), net 27,745 (6,256 ) 2,077 23,566 Total other income (expense) 246,612 (6,252 ) 1,957 242,317 Income (loss) before income taxes (3,115,037 ) 2,981 11,614 (3,100,442 ) Tax expense – – – – Net Income (loss) $ (3,115,037 ) $ 2,981 $ 11,614 $ (3,100,442 ) Nine Months Ended September 30, 2023 Residential Commercial IoT Installation Services Revenue $ 152,928 $ 441,267 $ 594,195 Revenue – related party – – – Total revenue 152,928 441,267 594,195 Cost of revenue 116,040 311,147 427,187 Gross Profit 36,888 130,120 167,008 Operating Expenses Selling expense – 19,255 19,255 Compensation – officers and directors – – – Research and development – – – Professional fees – – – General and administrative 37,345 100,751 138,096 Total Operating Expenses 37,345 120,006 157,351 Income (loss) from Operations (457 ) 10,114 9,657 Other Income (Expense): Interest income (expense), net – (120 ) (120 ) Other income (expense), net – 2,077 2,077 Total other income (expense) – 1,957 1,957 Income (loss) before income taxes (457 ) 12,071 11,614 Tax expense – – – Net Income (loss) $ (457 ) $ 12,071 $ 11,614 The following tables summarize the performance of each operating segment of the Company for the nine months ended September 30, 2022 and the performance of the IoT Installation Service segment broken out between its residential and commercial services for the same period: Nine Months Ended September 30, 2022 Corporate and R&D IoT Products IoT Installation Services Total Revenue $ – $ 49,094 $ 193,581 $ 242,675 Revenue – related party – 31,542 8,246 39,788 Total revenue – 80,636 201,827 282,463 Cost of revenue – 70,869 172,135 243,004 Gross Profit – 9,767 29,692 39,459 Operating Expenses Selling expense 123,117 – 9,754 132,871 Compensation – officers and directors 874,739 – – 874,739 Research and development 862,214 – – 862,214 Professional fees 686,150 – – 686,150 General and administrative 1,393,703 1,275 191,682 1,586,660 Total Operating Expenses 3,939,923 1,275 201,436 4,142,634 Income (loss) from Operations (3,939,923 ) 8,492 (171,744 ) (4,103,175 ) Other Income (Expense): Interest income (expense), net 853 (288 ) 2320 2,885 Gain on bargain purchase – – – – Unrealized loss on marketable equity securities (32,525 ) – – (32,525 ) Realized loss on marketable equity securities (21,205 ) – – (21,205 ) Rental income 117,513 – – 117,513 Other income (expense), net 172,766 – (8,506 ) 164,260 Total other income (expense) 237,402 (288 ) (6,186 ) 230,928 Income (loss) before income taxes (3,702,521 ) 8,204 (177,930 ) (3,872,247 ) Tax expense – – – – Net Income (loss) $ (3,702,521 ) $ 8,204 $ (177,930 ) $ (3,872,247 ) Nine Months Ended September 30, 2022 Residential Commercial Total IoT Installation Services Revenue $ 193,581 $ – $ 193,581 Revenue – related party 8,246 – 8,246 Total revenue 201,827 – 201,827 Cost of revenue 172,135 – 172,135 Gross Profit 29,692 – 29,692 Operating Expenses Selling expense 9,754 – 9,754 General and administrative 191,682 – 191,682 Total Operating Expenses 201,436 – 201,436 Loss from Operations (171,744 ) – (171,744 ) Other Income (Expense): Interest income (expense), net 2,320 – 2,320 Other income (expense), net (8,506 ) – (8,506 ) Total other income (expense) (6,186 ) – (6,186 ) Loss before income taxes (177,930 ) – (177,930 ) Tax expense – – – Net Loss $ (177,930 ) $ – $ (177,930 ) The following table summarizes the total assets of each operating segment of the Company as of September 30, 2023: Schedule of segment assets September 30, 2023 Corporate and R&D IoT Products IoT Installation Services Total Total Assets $ 5,732,129 $ 178,682 $ 488,151 $ 6,398,962 The following table summarizes the total assets of each operating segment of the Company as of December 31, 2022: December 31, 2022 Corporate and R&D IoT Products IoT Installation Services Total Total Assets $ 8,977,993 $ 257,413 $ 87,654 $ 9,323,060
Schedule of segment assets	Schedule of segment assets September 30, 2023 Corporate and R&D IoT Products IoT Installation Services Total Total Assets $ 5,732,129 $ 178,682 $ 488,151 $ 6,398,962 The following table summarizes the total assets of each operating segment of the Company as of December 31, 2022: December 31, 2022 Corporate and R&D IoT Products IoT Installation Services Total Total Assets $ 8,977,993 $ 257,413 $ 87,654 $ 9,323,060

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of fair value of the assets acquired and liabilities assumed	Schedule of fair value of the assets acquired and liabilities assumed Assets: Accounts receivable $ 33,007 Intangible assets 28,741 Total assets acquired $ 61,747 Liabilities: Accounts payable $ – Total liabilities assumed – Purchase Price (1 ) Total bargain purchase gain $ 61,747

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details - Estimated useful lives)	9 Months Ended
	Sep. 30, 2023
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property	5 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property	5 years
Manufacturing Facility [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property	39 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property	5 years
Land [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property	N/A

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details-Fair value recurring basis) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	$ 39,165	$ 105,470
Fair Value, Inputs, Level 1 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	39,165	105,470
Fair Value, Inputs, Level 2 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	0	0
Fair Value, Inputs, Level 3 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	0	0
Marketable Securities Stock [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	39,165	105,470
Marketable Securities Stock [Member] | Fair Value, Inputs, Level 1 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	39,165	105,470
Marketable Securities Stock [Member] | Fair Value, Inputs, Level 2 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	0	0
Marketable Securities Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value of assets	$ 0	$ 0

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details - Antidilutive shares) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	497,092	305,041
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	497,092	305,041

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details-Foreign CurrencyTranslation)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
China, Yuan Renminbi
Average rate	7.2942	6.5985
Exchange rate	7.0279		7.1100
United States of America, Dollars
Average rate	1	1
Exchange rate	1		1

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended
	Apr. 03, 2023	Mar. 23, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Cash uninsured amount			$ 616,174		$ 616,174		$ 3,120,763
Cash equivalents			0		0		0
Allowance for doubtful accounts			$ 229,843		$ 229,843		$ 222,972
Warrants outstanding			0		0		0
Stock dividends shares	21,592,164	21,592,164
Uncertain tax positions			$ 0		$ 0		$ 0
Net loss			968,033	$ 942,020	3,100,442	$ 3,872,247
Accumulated deficit			$ 20,964,470		20,964,470		$ 17,864,028
Cash flow from operating activities					$ 2,603,545	$ 2,435,157

Inventory (Details)

Inventory (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Parts	$ 1,051	$ 3,767
Finished goods	298,922	100,005
Inventory	$ 299,973	$ 103,772

Deposits (Details Narrative)

Deposits (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Deposits	$ 23,420	$ 33,264
Lease Agreement Deposit [Member]
Deposits	$ 23,420	$ 33,264

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,920,474	$ 4,902,400
Less accumulated depreciation	(800,501)	(673,770)
Property and equipment, net	4,119,973	4,228,630
Manufacturing Facility [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,789,773	3,789,773
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	731,515	731,515
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	240,256	240,256
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	38,852	37,785
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	118,083	101,076
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,995	$ 1,995

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 43,723	$ 41,845	$ 127,171	$ 123,908

Intangible Assets, net (Details

Intangible Assets, net (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Customer Relationships	$ 28,741	$ 0
Less accumulated amortization	(28,741)	0
Intangible assets, net	$ 0	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Revenue from related parties	$ 318,370	$ 60,654	$ 769,856	$ 282,463
Vitashower [Member]
Related Party Transaction [Line Items]
Revenue from related parties			0	$ 33,820
Accounts receivable	$ 0		$ 0		$ 34,507

Related Party Loan (Details Nar

Related Party Loan (Details Narrative) - Golden Sunrise Investment L L C [Member] - USD ($)		9 Months Ended
	Sep. 05, 2023	Sep. 30, 2023
Debt, Current	$ 1,000,000	$ 1,000,000
Investment Owned, Net Assets, Percentage	19%
Debt Instrument, Interest Rate During Period	12%
Debt Instrument, Maturity Date	Sep. 07, 2024
Interest Expense, Debt		8,333
Debt Instrument, Annual Principal Payment		$ 0

Business Concentration and Ri_2

Business Concentration and Risks (Details Narrative)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts Receivable [Member] | One Customers [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	46%
Accounts Receivable [Member] | Four Customers [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage			11%
Revenue Benchmark [Member] | One Customers [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	30%
Revenue Benchmark [Member] | Three Customers [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage		43%
Accounts Payable [Member] | One Vendor [Member] | Product Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10%	0%
Purchases [Member] | One Vendor [Member] | Product Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage		24%

Lease (Details - Operating leas

Lease (Details - Operating lease right of use assset and liabilities) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Lease
Operating lease right-of-use assets	$ 264,650	$ 353,074
Amortization	(49,750)	(99,738)
Operating lease right-of-use assets, net	214,900	253,336
Lease liabilities, current portion	84,036	113,058
Lease liabilities, less current portion	$ 122,959	$ 165,952

Lease (Details - Lease term and

Lease (Details - Lease term and discount)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Operating lease, weighted average remaining lease term		2 years 2 months 1 day
Operating lease, weighted average discount rate	10%	10%
Minimum [Member]
Operating lease, weighted average remaining lease term	2 years 3 months 29 days
Maximum [Member]
Operating lease, weighted average remaining lease term	2 years 6 months

Lease (Details - Lease maturity

Lease (Details - Lease maturity)	Sep. 30, 2023 USD ($)
Lease
Year ending December 31, 2023	$ 9,862
Year ending December 31, 2024	101,544
Year ending December 31, 2025	111,114
Year ending December 31, 2026	8,219
Total minimum lease payment	230,739
Less: imputed interest	(23,744)
Present value of future minimum lease payments	$ 206,995

Lease (Details Narrative)

Lease (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Lease
Operating lease expense	$ 104,156	$ 280,311

Stockholders' Equity (Details -

Stockholders' Equity (Details - Black Scholes Option) - Equity Option [Member]	12 Months Ended
	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	4.22%
Expected life of the options	3 years
Expected volatility	142.63%
Expected dividend yield	0%

Stockholders' Equity (Details_2

Stockholders' Equity (Details - Stock option activity) - Equity Option [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options outstanding, Beginning balance	615,061
Weighted average exercise price outstanding, Beginning balance	$ 5.93
Weighted average remaining contractual life			8 years 14 days
Aggregate intrinsic value options outstanding, Beginning balance	$ 0
Number of options, Vested	497,092		458,424
Weighted average exercise price, Vested	$ 4.05		$ 3.91
Weighted average remaining contractual life, Vested	7 years 8 months 12 days	7 years 1 month 2 days	7 years 1 month 2 days
Number of options, Exercisable	497,092		458,424
Weighted average exercise price, Exercisable	$ 4.05		$ 3.91
Number of options, Granted	0
Weighted average exercise price, Granted	$ 0
Number of options, Exercised	(78,812)
Weighted average exercise price, Exercised	$ 5.38
Number of options, Forfeited or expired	0
Weighted average exercise price, Forfeited or expired	$ 0
Number of options outstanding, Ending balance	536,249		615,061
Weighted average exercise price outstanding, Ending balance	$ 3.96		$ 5.93
Weighted average remaining contractual life	7 years 6 months 18 days
Aggregate intrinsic value options outstanding, Ending balance	$ 0		$ 0
Weighted average remaining contractual life, Exercisable	7 years 8 months 12 days

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)													3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 14, 2023	Apr. 03, 2023	Mar. 23, 2023	Feb. 21, 2023	Feb. 13, 2023	Jan. 17, 2023	Aug. 22, 2022	Aug. 17, 2022	May 02, 2022	Apr. 04, 2022	Jan. 04, 2021	Aug. 06, 2019	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Common stock, shares authorized													75,000,000		75,000,000		75,000,000
Common stock, par value													$ 0.001		$ 0.001		$ 0.001
Issuance of common stock shares															75,434
Stock based compensation - shares, shares													$ 14,700	$ (21,020)	$ 183,004	$ 663,900
Issuance of common stock, shares																403,761
Stock dividend		21,592,164	21,592,164
Common stock issued for services, value																$ 8,000
Number of stock option exercised, value
Common stock, shares issued													64,771,817		64,771,817		65,296,383
Common stock, shares outstanding													64,771,817		64,771,817		65,296,383
Number of shares purchased, value														2,000,000	$ 420,686	2,000,000
Treasury stock, shares													1,183,040		1,183,040		400,000
Equity Option [Member]
Class of Stock [Line Items]
Number of stock option exercised, shares															78,812
Stock compensation expense															$ 400,208	652,501
Options granted															615,063
Options granted, shares													$ 3.96		$ 3.96		$ 5.93
Options vested															497,092		458,424
Options exercisable													497,092		497,092		458,424
Options unvested													39,158		39,158
Options outstanding													536,249		536,249		615,061
Treasury Stock, Common [Member]
Class of Stock [Line Items]
Stock based compensation - shares, shares
Common stock issued for services, value
Number of stock option exercised, value
Number of shares purchased, value														$ 2,000,000	$ 420,686	2,000,000
Boustead Securities [Member] | Cashless Warrants Exercised [Member]
Class of Stock [Line Items]
Issuance of common stock, shares										181,723
Issuance of common stock, value										$ 1,776,044
Consultants [Member]
Class of Stock [Line Items]
Common stock issued for services, shares									48,941
Common stock issued for services, value									$ 154,709
Three Engineering Employees [Member]
Class of Stock [Line Items]
Stock based compensation - shares, shares															9,931
Stock Issued During Period, Value, Restricted Stock Award, Gross															$ 50,000
Stock compensation expense															16,250
Eight Employees [Member] | Restricted Stock [Member]
Class of Stock [Line Items]
Stock compensation expense															136,904
Restricted stock granted, shares					51,000
V P Of The Company [Member] | Share Bonus [Member]
Class of Stock [Line Items]
Stock compensation expense															$ 14,925
Shares vested during period															7,500
All Employees [Member]
Class of Stock [Line Items]
Stock compensation expense															$ 183,004	$ 671,901
Round Up [Member]
Class of Stock [Line Items]
Stock dividend		2,327
Treasury Stock, Common [Member]
Class of Stock [Line Items]
Treasury stock, shares													1,183,040		1,183,040		400,000
Prior Board [Member]
Class of Stock [Line Items]
Issuance of common stock, shares				10,857
Number of shares issued				$ 41,401
Two Board [Member]
Class of Stock [Line Items]
Issuance of common stock, shares								82,347
Number of stock option exercised, shares								107,500
Number of stock option exercised, value								$ 652,501
Each Board Member [Member] | Equity Option [Member]
Class of Stock [Line Items]
Options granted											22,500	45,000					22,500	22,500
Options granted, shares											$ 2	$ 3.80					$ 4.27	$ 5.91
Stock Repurchase Agreement [Member]
Class of Stock [Line Items]
Stock Repurchased and Retired During Period, Shares						400,000
Stock Repurchased and Retired During Period, Value						$ 2,000,000
Restricted Stock Award Agreements [Member] | Employee [Member]
Class of Stock [Line Items]
Stock based compensation - shares, shares					62,250		90,750
Stock based compensation - shares, shares					$ 184,979		$ 642,789
Stock Purchase Agreement [Member] | Treasury Stock, Common [Member]
Class of Stock [Line Items]
Stock Repurchased and Retired During Period, Shares						400,000
Number of shares purchased, shares	1,300,000
Number of shares purchased, value	$ 1,965,000
[custom:PaymentOnRemainingShares]	$ 965,000
[custom:AdditionalSharesReceived]	900,000
Stock Purchase Agreement [Member] | Common Stock [Member]
Class of Stock [Line Items]
Number of shares purchased, shares															233,040
Number of shares purchased, value															$ 420,686

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	Sep. 30, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Litigation Loss Contingencies	$ 0

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Revenue	$ 318,370	$ 54,686	$ 769,856	$ 242,675
Revenue – related party	0	5,968	0	39,788
Total revenue	318,370	60,654	769,856	282,463
Cost of revenue	201,394	42,441	531,397	243,004
Gross Profit	116,976	18,213	238,459	39,459
Operating Expenses
Selling expense	33,636	76,984	108,570	132,871
Compensation – officers and directors	267,002	265,449	827,939	874,739
Research and development	305,872	133,109	925,345	862,214
Professional fees	132,914	150,943	506,878	686,150
General and administrative	407,851	365,694	1,212,486	1,586,660
Total Operating Expenses	1,147,275	992,179	3,581,218	4,142,634
Loss from Operations	(1,030,299)	(973,966)	(3,342,759)	(4,103,175)
Other Income (Expense):
Interest income (expense), net	(3,035)	2,635	27,519	2,885
Unrealized loss on marketable equity securities	(17,102)	42,101	10,463	(32,525)
Realized loss on marketable equity securities	12,247	(31,486)	(2,002)	(21,205)
Rental income	40,731	39,172	121,024	117,513
Other income (expense), net	29,425	(20,476)	23,566	164,260
Total other income (expense)	62,266	31,946	242,317	230,928
Loss before income taxes	(968,033)	(942,020)	(3,100,442)	(3,872,247)
Tax expense	0	0	0	0
Net Loss	(968,033)	(942,020)	(3,100,442)	(3,872,247)
Gain on bargain purchase			61,747	0
Corporate R&D [Member]
Segment Reporting Information [Line Items]
Revenue	0	0	0	0
Revenue – related party	0	0	0	0
Total revenue	0	0	0	0
Cost of revenue	0	0	0	0
Gross Profit	0	0	0	0
Operating Expenses
Selling expense	6,516	75,032	37,978	123,117
Compensation – officers and directors	267,002	265,449	827,939	874,739
Research and development	305,872	133,109	925,345	862,214
Professional fees	132,914	150,943	506,878	686,150
General and administrative	358,631	230,001	1,063,509	1,393,703
Total Operating Expenses	1,070,935	854,534	3,361,649	3,939,923
Loss from Operations	(1,070,935)	(854,534)	(3,361,649)	(3,939,923)
Other Income (Expense):
Interest income (expense), net	(2,956)	363	27,635	853
Unrealized loss on marketable equity securities	(17,102)	42,101	10,463	(32,525)
Realized loss on marketable equity securities	12,247	(31,486)	(2,002)	(21,205)
Rental income	40,731	39,172	121,024	117,513
Other income (expense), net	32,209	144,547	27,745	172,766
Total other income (expense)	65,129	194,697	246,612	237,402
Loss before income taxes	(1,005,806)	(659,837)	(3,115,037)	(3,702,521)
Tax expense	0	0	0	0
Net Loss	(1,005,806)	(659,837)	(3,115,037)	(3,702,521)
Gain on bargain purchase			61,747	0
IoT Products [Member]
Segment Reporting Information [Line Items]
Revenue	97,513	1,444	175,661	49,094
Revenue – related party	0	0	0	31,542
Total revenue	97,513	1,444	175,661	80,636
Cost of revenue	47,855	10,167	104,210	70,869
Gross Profit	49,658	(8,723)	71,451	9,767
Operating Expenses
Selling expense	18,677	0	51,337	0
Compensation – officers and directors	0	0	0	0
Research and development	0	0	0	0
Professional fees	0	0	0	0
General and administrative	2,503	76,129	10,881	1,275
Total Operating Expenses	21,180	76,129	62,218	1,275
Loss from Operations	28,478	(84,852)	9,233	8,492
Other Income (Expense):
Interest income (expense), net	1	0	4	(288)
Unrealized loss on marketable equity securities	0	0	0	0
Realized loss on marketable equity securities	0	0	0	0
Rental income	0	0	0	0
Other income (expense), net	(8,255)	(160,117)	(6,256)	0
Total other income (expense)	(8,254)	(160,117)	(6,252)	(288)
Loss before income taxes	20,224	(244,969)	2,981	8,204
Tax expense	0	0	0	0
Net Loss	20,224	(244,969)	2,981	8,204
Gain on bargain purchase			0	0
IoT Installation Services [Member]
Segment Reporting Information [Line Items]
Revenue	220,857	53,242	594,195	193,581
Revenue – related party	0	5,968	0	8,246
Total revenue	220,857	59,210	594,195	201,827
Cost of revenue	153,539	32,274	427,187	172,135
Gross Profit	67,318	26,936	167,008	29,692
Operating Expenses
Selling expense	8,443	1,952	19,255	9,754
Compensation – officers and directors	0	0	0	0
Research and development	0	0	0	0
Professional fees	0	0	0	0
General and administrative	46,717	59,564	138,096	191,682
Total Operating Expenses	55,160	61,516	157,351	201,436
Loss from Operations	12,158	(34,580)	9,657	(171,744)
Other Income (Expense):
Interest income (expense), net	(80)	2,272	(120)	2,320
Unrealized loss on marketable equity securities	0	0	0	0
Realized loss on marketable equity securities	0	0	0	0
Rental income	0	0	0	0
Other income (expense), net	5,471	(4,906)	2,077	(8,506)
Total other income (expense)	5,391	(2,634)	1,957	(6,186)
Loss before income taxes	17,549	(37,214)	11,614	(177,930)
Tax expense	0	0	0	0
Net Loss	17,549	(37,214)	11,614	(177,930)
Gain on bargain purchase			0	0
IoT Installation Services [Member] | Residential [Member]
Segment Reporting Information [Line Items]
Revenue	23,758	53,242	152,928	193,581
Revenue – related party	0	5,968	0	8,246
Total revenue	23,758	59,210	152,928	201,827
Cost of revenue	45,255	32,274	116,040	172,135
Gross Profit	(21,497)	26,936	36,888	29,692
Operating Expenses
Selling expense	0	1,952	0	9,754
Compensation – officers and directors			0
Research and development			0
Professional fees			0
General and administrative	3,392	59,564	37,345	191,682
Total Operating Expenses	3,392	61,516	37,345	201,436
Loss from Operations	(24,899)	(34,580)	(457)	(171,744)
Other Income (Expense):
Interest income (expense), net	0	2,272	0	2,320
Other income (expense), net		(4,906)	0	(8,506)
Total other income (expense)		(2,634)	0	(6,186)
Loss before income taxes	(24,899)	(37,214)	(457)	(177,930)
Tax expense	0	0	0	0
Net Loss	(24,899)	(37,214)	(457)	(177,930)
IoT Installation Services [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
Revenue	197,099	0	441,267	0
Revenue – related party	0	0	0	0
Total revenue	197,099	0	441,267	0
Cost of revenue	88,815	0	311,147	0
Gross Profit	88,815	0	130,120	0
Operating Expenses
Selling expense	8,443	0	19,255	0
Compensation – officers and directors			0
Research and development			0
Professional fees			0
General and administrative	43,325	0	100,751	0
Total Operating Expenses	51,768	0	120,006	0
Loss from Operations	37,047	0	10,114	0
Other Income (Expense):
Interest income (expense), net	(80)	0	(120)	0
Other income (expense), net	5,471		2,077	0
Total other income (expense)	5,391		1,957	0
Loss before income taxes	42,438		12,071	0
Tax expense	0	0	0	0
Net Loss	$ 42,438		$ 12,071	$ 0

Segment Reporting (Details - Se

Segment Reporting (Details - Segment Assets) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Total Assets	$ 6,398,962	$ 9,323,060
Corporate R&D [Member]
Segment Reporting Information [Line Items]
Total Assets	5,732,129	8,977,993
IoT Products [Member]
Segment Reporting Information [Line Items]
Total Assets	178,682	257,413
IoT Installation Services [Member]
Segment Reporting Information [Line Items]
Total Assets	$ 488,151	$ 87,654

Business Combination (Details)

Business Combination (Details) - USD ($)		9 Months Ended
	Jan. 06, 2023	Sep. 30, 2023	Sep. 30, 2022
Business Acquisition [Line Items]
Total bargain purchase gain		$ 61,747	$ 0
A T Tech [Member]
Business Acquisition [Line Items]
Accounts receivable	$ 33,007
Intangible assets	28,741
Total assets acquired	61,747
Accounts payable	0
Total liabilities assumed	0
Purchase Price	(1)
Total bargain purchase gain	$ 61,747

Business Combination (Details N

Business Combination (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Bargain purchase gain	$ 61,747	$ 0