FCUVHIGH SIGNALFINANCIAL10-K

FCUV experienced severe operational deterioration with gross profit swinging from $10K to -$35K loss while net losses increased 50% to $4.8M despite significantly strengthened balance sheet from apparent capital raising.

The company is burning through cash with worsening operational metrics - revenue declined 36% while costs exceeded revenues, creating negative gross margins. However, the doubling of total assets to $8.9M and major debt reduction suggests recent equity financing that provides near-term liquidity but at likely significant dilution to existing shareholders.

Comparing 2026-03-31 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

FCUV shows a tale of two stories - dramatically improved balance sheet strength with current assets more than doubling to $8.6M and total liabilities cut by 59%, likely from equity capital raising, but severely deteriorating operations with revenue falling 36% to $255K and the company posting negative gross margins. The 50% increase in net losses to $4.8M combined with the balance sheet improvement suggests the company raised significant capital but is burning through it rapidly with poor operational execution, creating a race between funding runway and achieving profitability.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
-445.6%
$10K-$35K

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Current Assets
Balance Sheet
+124.8%
$3.8M$8.6M

Current assets grew 124.8% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+117.8%
$4.1M$8.9M

Asset base grew 117.8% — expansion through organic growth, acquisitions, or capital deployment.

Interest Expense
P&L
-94.8%
$4K203

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Total Liabilities
Balance Sheet
-58.6%
$885K$366K

Liabilities reduced 58.6% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
-58.2%
$877K$366K

Current liabilities reduced — improved short-term financial position and working capital health.

Capital Expenditure
Cash Flow
+50.4%
$19K$28K

Capital expenditure jumped 50.4% — major investment cycle underway; assess returns on deployment.

Net Income
P&L
-49.6%
-$3.2M-$4.8M

Net income declined 49.6% — review whether driven by operations, interest costs, or non-recurring items.

Revenue
P&L
-35.9%
$398K$255K

Revenue declined 35.9% — significant demand weakness or market share loss warrants investigation.

R&D Expense
P&L
-33.4%
$1.4M$920K

R&D spending cut 33.4% — could signal cost discipline or concerning reduction in innovation investment.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-02-28
ADDED
All information in this Annual Report on Form 10-K or Annual Report, relating to shares or price per share reflects the 1-for-10 reverse stock split effected by us on February 9, 2026.
On January 28, 2025, the Company filed a Certificate Change pursuant to Nevada Revised Statutes ( NRS ) 78.209 with the Secretary of State of the State of Nevada to effect a 1-for-10 reverse stock split of the Company s (i) authorized Common Stock shares and (ii) issued and outstanding Common Stock shares.
The reverse stock split became effective on January 31, 2025.
All shares of Common Stock, options, warrants and securities convertible or exercisable into Common Stock have been adjusted to give retroactive effect to this reverse stock split for all periods presented.
As a result of the reverse split, the Company was authorized to issue 15,000,000 shares of Common Stock.
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REMOVED
All information in this Annual Report on Form 10-K or Annual Report, relating to shares or price per share reflects the 1-for-10 reverse stock split effected by us on January 31, 2025.
On January 31, 2025, we effected a 10 for 1 reverse stock split of the Company s authorized stock and issued and outstanding shares of Common Stock by filing a Certificate of Change pursuant to pursuant to Nevada Revised Statutes ( NRS ) Section 78.209.
As a result of the reverse split, the Company is authorized to issue 15,000,000 common shares (the Company s authorized common shares were reduced in the same ratio (10-for-1) as its outstanding Common Stock shares were reduced).
1 Our principal executive offices are located at 2311 East Locust Court, Ontario, CA 91761.
Other than our financial reporting software, the technologies, products and services that we have developed, and are currently developing have significant applications on the IoT.
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