---
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"
generated_at: "2026-06-02T02:20:29.137800+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Focus Universal board approves spin-off of subsidiary Lusher Inc.

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-24-003259
- JSON: https://secwatch.observer/filing/0001683168-24-003259.json
- Plain text: https://secwatch.observer/filing/0001683168-24-003259.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.