{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-003259","form_type":"8-K/A","ticker":"FCUV","cik":"0001590418","company_name":"FOCUS UNIVERSAL INC.","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.113827+00:00","generated_at":"2026-06-02T02:20:29.137800+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Focus Universal board approves spin-off of subsidiary Lusher Inc.","bullets":["Board approved spin-off of wholly owned subsidiary Lusher Inc.; shares to be distributed as dividend.","Lusher focuses on SEC financial reporting software that cuts preparation time from weeks to minutes.","SEC financial reporting software market: $14B (2022) projected to $36.5B by 2030 (CAGR 12.81%).","Spin-off lets Focus Universal prioritize IoT business and aims to unlock intrinsic value of Lusher.","Focus plans to file Form 10-12b to register Lusher shares with the SEC."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-003259","json":"https://secwatch.observer/filing/0001683168-24-003259.json","markdown":"https://secwatch.observer/filing/0001683168-24-003259.md","text":"https://secwatch.observer/filing/0001683168-24-003259.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590418/000168316824003259/0001683168-24-003259-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590418/000168316824003259/focus_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T02:20:29.137800+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}