10-K/A
 AMENDMENT NO 1

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 (Amendment No. 1)

 (Mark One)

 ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 or

 TRANSITION
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from _____ to _____

 Commission file number 333-193087

 FOCUS UNIVERSAL
INC.

 (Exact name of registrant as specified in its charter)

 Nevada

 46-3355876

 (State or other jurisdiction of

 (I.R.S. Employer Identification No.)

 Incorporation or organization)

 2311 East Locust Court, Ontario, CA

 91761

 (Address of principal executive offices)

 (Zip Code)

 Registrant's telephone number, including
area code (626) 272-3883

 Securities registered pursuant to Section 12(b)
of the Act:

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 Common Stock, $0.001 par value

 FCUV

 The Nasdaq Stock Market
 LLC

 (Nasdaq Capital Market)

 Securities registered pursuant to Section 12(g)
of the Act:

 Title of each class

 None

 Indicate by check mark if the registrant is a
well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not
required to file reports pursuant to Section 13 or 15(d) of the Act. Yes No

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes No

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

 Yes No

is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act.

has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report.

 If securities are registered pursuant to Section
12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements.

 Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive- based compensation received by any of the registrant's
executive officers during the relevant recovery period pursuant to §240.10D-1(b).

is a shell company (as defined in Rule 12b-2 of the Act). Yes No

 As of the date of this amendment to the Annual
Report on Form 10-K the aggregate market value of shares held by non-affiliates of the registrant (based upon the closing price of such
shares on the Nasdaq Capital Market on November 26, 2024) was $8,873,736.15.

 The number of shares outstanding of the registrant's
common stock, $0.001 par value, outstanding as of November 26, 2024: 72,917,760.

 DOCUMENTS INCORPORATED BY REFERENCE

 The definitive proxy statement relating to the 2024 Annual Meeting of Stockholders of Focus Universal Inc. is incorporated by reference into this report.

 EXPLANATORY NOTE

 Focus Universal Inc. (the "Company")
is filing this Amendment No. 1 on Form 10-K/A (the "Amendment No. 1") to amend the Company's Annual Report on Form
10-K for the fiscal year ended December 31, 2023 (the "Original Form 10-K"), originally filed with the Securities and Exchange
Commission (the "SEC") on April 1, 2024, solely to include Exhibits 23.1 and 23.2 (the "Consents").

 Except as otherwise expressly noted herein,
this Amendment No. 1 does not modify or update in any way the financial position, results of operations, cash flows, or other disclosure
in, or exhibits to, the Original Form 10-K, nor does it reflect events occurring after the filing of the Original Form 10-K. Accordingly,
this Amendment No. 1 should be read in conjunction with the Original Form 10-K.

 Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934,
as amended (the "Exchange Act"), this Amendment No. 1 also contains new certifications pursuant to Sections 302 of the Sarbanes-Oxley
Act of 2002, which are attached hereto as Exhibits 31.1 and 32.1. Because no financial statements have been included in this Amendment
No. 1 and this Amendment No. 1 does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K under the
Exchange Act, paragraphs 3, 4 and 5 of the certifications have been omitted.

 Item 9.01 Financial Statements and Exhibits

 (d) The following exhibits are being filed herewith:

 EXHIBIT NUMBER

 DESCRIPTION

 23.1

 Consent
 of Weinberg & Company P.A.

 23.2

 Consent
 of Reliant CPA PC.

 31.1

 Certification of the Chief Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. *

 31.2

 Certification of the Chief Financial Officer pursuant to Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. *

 SIGNATURES

 Pursuant to the requirements of Section 13 or
15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

 Date: November 27, 2024

 FOCUS UNIVERSAL INC.

 By:

 /s/ Desheng Wang

 Desheng Wang

 Chief Executive Officer, Secretary, and Director