Focus Universal Inc (FCUV) — Working Capital to Net Assets Ratio
Focus Universal Inc (FCUV) has a Working Capital to Net Assets ratio of 37.4% as of September 2025. Working capital of $65.44K (current assets of $771.08K minus current liabilities of $705.64K) is measured against net assets of $174.81K. A higher ratio indicates strong short-term liquidity financed by the equity base. See FCUV free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Focus Universal Inc Working Capital to Net Assets (2012–2024)
This chart shows how Focus Universal Inc's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2012 to 2024. As of September 2025, the ratio stands at 37.4%, reflecting working capital of $65.44K against net assets of $174.81K USD. See FCUV defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Focus Universal Inc (2012–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Focus Universal Inc from 2012 to 2024, covering 13 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Focus Universal Inc (FCUV) market capitalisation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 92.9% | $2.97 Million | $3.20 Million | $3.85 Million | $876.98K | ▲ +110.7 pp |
| 2023 | -17.8% | $-629.37K | $3.55 Million | $1.03 Million | $1.66 Million | ▼ -61.8 pp |
| 2022 | 44.1% | $3.42 Million | $7.76 Million | $4.81 Million | $1.39 Million | ▼ -21.8 pp |
| 2021 | 65.9% | $8.64 Million | $13.12 Million | $9.21 Million | $571.44K | ▲ +55.9 pp |
| 2020 | 10.0% | $480.07K | $4.80 Million | $1.01 Million | $527.56K | ▼ -20.0 pp |
| 2019 | 30.0% | $2.01 Million | $6.69 Million | $2.44 Million | $433.00K | ▼ -19.4 pp |
| 2018 | 49.4% | $4.48 Million | $9.07 Million | $4.69 Million | $211.98K | ▲ +42.8 pp |
| 2017 | 6.6% | $-4.80K | $-72.60K | $476.99K | $481.79K | ▼ -57.0 pp |
| 2016 | 63.6% | $57.33K | $90.10K | $488.76K | $431.44K | ▼ -31.6 pp |
| 2015 | 95.2% | $505.78K | $531.00K | $1.01 Million | $499.66K | ▼ -84.9 pp |
| 2014 | 180.2% | $-51.91K | $-28.81K | $89.87K | $141.78K | ▲ +80.2 pp |
| 2013 | 100.0% | $-15.85K | $-15.85K | $7.72K | $23.57K | ▲ +0.0 pp |
| 2012 | 100.0% | $5.37K | $5.37K | $7.72K | $2.35K | — |