FRDHIGH SIGNALFINANCIAL10-K

FRD experienced massive revenue growth of 332% but suffered an 88% collapse in operating income and turned cash flow negative, indicating severe operational inefficiency despite top-line expansion.

The dramatic disconnect between revenue growth and profitability suggests FRD may be struggling to manage costs effectively during rapid expansion, possibly related to their recent acquisitions and new facility operations. The negative operating cash flow combined with reduced share buybacks indicates potential liquidity pressures and management's pivot toward cash preservation.

Comparing 2025-06-12 vs 2024-06-11View on EDGAR →
FINANCIAL ANALYSIS

Revenue exploded 332% to $121.2M while gross profit grew a more modest 295%, but operating income collapsed 88% to just $3.0M as the company failed to scale profitably. Operating cash flow turned negative at -$4.4M from positive $5.0M, while share buybacks were slashed 97% to just $171K, signaling management is prioritizing cash conservation. The overall picture reveals a company experiencing rapid growth but struggling with operational execution and cash management, creating significant uncertainty about sustainable profitability.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+332.2%
$28.0M$121.2M

Strong top-line growth of 332.2% — accelerating demand or successful expansion into new markets.

Gross Profit
P&L
+294.6%
$4.5M$17.7M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Operating Cash Flow
Cash Flow
-188.6%
$5.0M-$4.4M

Operating cash flow fell 188.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Share Buybacks
Cash Flow
-96.7%
$5.2M$171K

Buyback activity reduced 96.7% — capital being redeployed elsewhere or cash conservation underway.

Operating Income
P&L
-87.6%
$24.5M$3.0M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-64.9%
$17.3M$6.1M

Net income declined 64.9% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
-30.9%
$5.8M$4.0M

Capex reduced 30.9% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Current Liabilities
Balance Sheet
-29.2%
$54.1M$38.3M

Current liabilities reduced — improved short-term financial position and working capital health.

Cash & Equivalents
Balance Sheet
+27.5%
$2.9M$3.7M

Cash grew 27.5% — improving liquidity position supports investment and shareholder returns.

SG&A Expense
P&L
-23.1%
$21.0M$16.2M

SG&A reduced 23.1% — improved cost efficiency or headcount reduction improving operating margins.

LANGUAGE CHANGES
NEW — 2025-06-12
PRIOR — 2024-06-11
ADDED
frd20250331c_10k.htm 0000039092 false FY 2025 0000039092 2024-09-30 0000039092 2025-06-12 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
Sales of flat-roll products to O'Neal Steel accounted for approximately 16% of the Company's total sales for both fiscal years 2025 and 2024.
At March 31, 2025, the sales force was comprised of the Vice President of Sales Flat Roll Division and 28 sales personnel.
The Company sells its tubular products nationally to approximately 82 customers.
In fiscal years 2025 and 2024, no individual tubular customer accounted for 10% or more of the Company s total sales.
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REMOVED
frd20240331c_10k.htm 0000039092 false --03-31 FY 2024 false false false false 0000039092 2023-09-29 0000039092 2024-06-11 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
The flat-roll segment was previously referred to as the coil segment.
The Company is now using flat-roll to describe the segment due to it being a more common term used in the Company's industry.
The facilities in Granite City and East Chicago were acquired on April 30, 2022 from Plateplus, Inc ("Plateplus").
More information about the Plateplus transaction can be found in Note 2 of the Consolidated Financial Statements included in the Company s Annual Report to Shareholders for the fiscal year ended March 31, 2024.
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