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<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-interest-payment-on-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-current</loc></url>
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<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-due-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-due-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-liability-undiscounted-excess-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-principal-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-right-of-use-asset</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-right-of-use-asset-accumulated-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-right-of-use-asset-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-right-of-use-asset-before-accumulated-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finance-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/financing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-accumulated-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-amortization-expense-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-amortization-expense-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-amortization-expense-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-amortization-expense-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-amortization-expense-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-amortization-expense-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-future-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-intangible-assets-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-license-agreements-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-patents-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-trade-names-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/finite-lived-trademarks-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/foreign-currency-transaction-gain-loss-before-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/foreign-pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/form-144-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/form-n-port-stocks</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/gain-loss-on-sale-of-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/general-and-administrative-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/goodwill-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/grants-receivable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/graph</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/gross-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/gross-profit</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/included-in-etf</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-loss-from</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-loss-from-discontinued-operations-net-of-tax-attributable-to-reporting-entity</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-loss-from-discontinued-operations-net-of-tax-per-basic-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-loss-from-discontinued-operations-net-of-tax-per-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-loss-from-per-basic-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-loss-from-per-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax-at-federal-statutory-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax-examination-interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax-examination-interest-from-examination</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax-examination-penalties-and-interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax-examination-penalties-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax-examination-penalties-from-examination</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-tax-expense-benefit-adjustment-of-deferred-tax-asset-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/income-taxes-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-accounts-and-notes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-accounts-payable-trade</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-inventories</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-operating-capital</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-other-accounts-payable-and-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-other-operating-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/increase-decrease-in-pension-and-postretirement-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/incremental-common-shares-attributable-to-call-options-and-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/insider-transactions</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/intangible-assets-net-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-expense-lessee-assets-under-capital-lease</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-expense-nonoperating</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-income-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-income-expense-nonoperating-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-income-operating</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-income-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-paid-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/interest-revenue-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/inventory</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/inventory-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/inventory-finished-goods</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/inventory-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/inventory-raw-materials-and-supplies</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/inventory-work-in-process</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/inventory-write-down</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/investing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/investment-income-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/investment-tax-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/iran-activity-notices-irannotice</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/late-filing-notices-nt-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/lease-and-rental-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/lessee-operating-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/lessee-operating-lease-liability-undiscounted-excess-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/level-3-liability-gain-loss-included-in-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/level-3-liability-gain-loss-included-in-other-comprehensive-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/level-3-liability-issues</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/level-3-liability-settlements</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/liabilities-of-disposal-group-including-discontinued-operation-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/liabilities-of-disposal-group-including-discontinued-operation-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/licenses-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/market-cap</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/material-contracts</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-cash-from-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-cash-from-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-change-in-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-fee-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-income-loss-available-to-common-stockholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-income-loss-available-to-common-stockholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-income-loss-from-available-to-common-shareholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-income-loss-from-available-to-common-shareholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-income-loss-from-discontinued-operations-available-to-common-shareholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-income-loss-from-discontinued-operations-available-to-common-shareholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/net-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/news</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/non-peo-neo-avg-comp-actually-paid-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/non-peo-neo-avg-total-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/nontrade-receivables-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/notes-and-loans-receivable-net-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/notes-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/notes-receivable-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/nrrtv-max-aggt-offering-pric</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/number-of-reportable-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/number-of-reporting-units</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-defined-benefit-plans-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-defined-benefit-plans-adjustment-net-of-tax-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-foreign-currency-transaction-and-translation-adjustment-before-tax-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-foreign-currency-transaction-and-translation-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-foreign-currency-transaction-and-translation-adjustment-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-pension-and-other-postretirement-benefit-plans-adjustment-before-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-pension-and-other-postretirement-benefit-plans-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/oci-reclassification-adjustment-from-aoci-pension-and-other-postretirement-benefit-plans-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments-due-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments-due-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-leases-income-statement-depreciation-expense-on-property-subject-to-or-held-for-lease</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-leases-rent-expense-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-loss-carryforwards</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/operating-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/options-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-accrued-liabilities-current-and-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-accrued-liabilities-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-current-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-current-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-deferred-compensation-arrangements-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-deferred-costs-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-finite-lived-intangible-assets-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-nonrecurring-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-prepaid-expense-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-sales-revenue-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/other-tax-carryforward-deferred-tax-asset</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/outstanding-bonds</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/paid-in-capital-shares-issued-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/paid-in-capital-stock-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/patents-active</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/payments-to-acquire-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/payments-to-acquire-machinery-and-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/payments-to-acquire-productive-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/payments-to-acquire-short-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/pb-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/pe-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/pension-and-other-postretirement-defined-benefit-plans-liabilities-current-and-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/peo-actually-paid-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/peo-total-comp-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/pre-tax-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/preferred-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/prepaid-expense-and-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/prepaid-expense-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/pretax-income-domestic</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/pretax-income-minority-interest-and-income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/previous-etf-holding-it</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/price-fcf-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-interest-received</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-issuance-of-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-lease-payment-sales-type-and-direct-financing-leases-investing-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-repayments-of-short-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-sale-of-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-sale-of-other-assets-1</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-sale-of-other-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-sale-of-short-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-stock-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/product-warranty-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/profit-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/property-plant-and-equipment-and-finance-lease-right-of-use-asset-after-accumulated-depreciation-and-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/property-subject-to-or-available-for-operating-lease-accumulated-depreciation</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/property-subject-to-or-available-for-operating-lease-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/ps-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/quick-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/related-parties-amount-in-cost-of-sales</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/repayments-of-long-term-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/research-and-development</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/return-on-tangible-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/revenue-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/revenue-from-contract-with-customer-including-assessed-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/revenue-from-grants</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/revenue-from-related-parties</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/right-of-use-asset-obtained-in-exchange-for-finance-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/right-of-use-asset-obtained-in-exchange-for-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/roa</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/roe</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/roi</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sale-leaseback-transaction-gross-proceeds</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sale-leaseback-transaction-gross-proceeds-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sales-and-excise-tax-payable-current-and-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sales-revenue-goods-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/scorecard</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sec-enforcement-actions</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sec-filings-25-nse</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sec-filings-px14a6g</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/sec-filings-s-4</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/secondary-offerings</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/secured-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/segment-expenditure-addition-to-long-lived-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/selling-and-marketing-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-exercisable-options-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-lower-range-limit</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-number-of-exercisable-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-number-of-outstanding-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-outstanding-options-average-exercise-price-beginning-balance</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-upper-range-limit</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/share-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/shares-issued-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/short-sale-volume</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/short-term-borrowings</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/short-term-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/short-term-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/standard-product-warranty-accrual</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/standard-product-warranty-accrual-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/standard-product-warranty-accrual-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/standard-product-warranty-accrual-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/standard-product-warranty-accrual-warranties-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-fair-value-assumptions-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-fair-value-assumptions-expected-dividend-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-fair-value-assumptions-expected-volatility-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-fair-value-assumptions-risk-free-interest-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-number-of-shares-available-for-grant</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-options-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-options-forfeitures-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-rsu-forfeited-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-rsu-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-rsu-nonvested-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-rsu-nonvested-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-award-rsu-vested-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-compensation-unrecognized-cost-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-issued-shares-issued-shares-new-issues</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-issued-shares-issued-value-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-issued-shares-issued-value-treasury-stock-reissued</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-exercisable-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-forfeitures-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-nonvested-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-nonvested-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-nonvested-options-forfeited-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-nonvested-options-forfeited-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-vested-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-options-vested-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/stock-splits</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-credit-carryforward-deferred-tax-asset</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-rate-reconciliation-foreign-income-tax-rate-differential</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-rate-reconciliation-nondeductible-expense-meals-and-entertainment</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-rate-reconciliation-nondeductible-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-rate-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-reconciliation-foreign-income-tax-rate-differential</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-reconciliation-nondeductible-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/total-contract-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/total-shareholder-rtn-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/treasury-shares-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/treasury-stock-common-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/treasury-stock-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/treasury-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/ttl-fee-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/ttl-offering-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/ttl-offset-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/ttl-prevsly-pd-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/utb-resulting-in-net-operating-loss-carryforward</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/value-added-tax-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/value-added-tax-receivable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/variable-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/warrants-and-rights-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/focl/weighted-average-number-of-shares-issued-basic</loc></url>
</urlset>
