FRGTMEDIUM SIGNALFINANCIAL10-Q

FRGT shows improving operational performance with reduced operating losses and strengthened balance sheet position, though liquidity concerns persist with negative working capital.

The company demonstrated operational improvement with operating losses narrowing to $2.9M in the first six months of 2025 versus $3.8M in the prior year period, suggesting management's turnaround efforts may be gaining traction. However, the negative working capital of $180K and modest cash position of $587K indicate ongoing liquidity pressures that investors should monitor closely.

Comparing 2025-08-18 vs 2025-05-16View on EDGAR →
FINANCIAL ANALYSIS

The balance sheet strengthened meaningfully with total assets growing 27% to $17.1M and stockholders' equity expanding 43% to $8.8M, while accounts receivable increased 46% to $5.6M indicating revenue growth. Cash position improved modestly to $587K from $416K, though the company maintains a concentrated customer base with one client representing 69% of receivables. Interest expense grew substantially, reflecting increased borrowing costs as short-term debt rose to nearly $5M.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+54.4%
$135K$208K

Interest expense surged 54.4% — significant debt increase or rising rates materially impacting earnings.

Accounts Receivable
Balance Sheet
+46%
$3.8M$5.6M

Receivables surged 46% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Stockholders Equity
Balance Sheet
+42.6%
$6.2M$8.8M

Equity base grew 42.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Cash & Equivalents
Balance Sheet
+40.9%
$416K$587K

Cash position surged 40.9% — strong cash generation or capital raise providing significant financial cushion.

Total Assets
Balance Sheet
+27.1%
$13.4M$17.1M

Asset base grew 27.1% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+14%
$7.3M$8.3M

Liabilities increased 14% — monitor debt-to-equity ratio and interest coverage.

Current Liabilities
Balance Sheet
+14%
$7.3M$8.3M

Current liabilities rose 14% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2025-08-18
PRIOR — 2025-05-16
ADDED
UNAUDITED FINANCIAL STATEMENTS Page Condensed Consolidated Balance Sheets as of June 30, 2025 (unaudited) and December 31, 2024 4 Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) 5 Unaudited Condensed Consolidated Statements of Stockholders Equity (Deficit) 6 Unaudited Condensed Consolidated Statements of Cash Flows 7 Notes to Unaudited Financial Statements 8 3 FREIGHT TECHNOLOGIES, INC.
on September 12, 2024, effective as of September 25, 2024; and the reverse split of 1:4 as approved by the Board of Directors of Freight Technologies, Inc.
As shown in the accompanying consolidated financial statements as of and for the three months ended June 30, 2025, the Company has an accumulated deficit of $ ( 45,869,587 ) , a shareholders equity of $ 8,783,380 , net working capital of $ ( 179,851 ) , short-term debt (including borrowings and financing payable) of $ 4,961,684 and $ 586,658 of unrestricted cash on hand.
For the six months ended June 30, 2025 the company has reported operating loss of $ ( 2,935,072 ) and negative cash flows from operations of $ ( 5,039,217 ) , whereas for the same six months ended in 2024 the company reported operating losses of $ ( 3,788,697 ) and negative cash flows from operations of $ ( 4,857,126 ) .
The amounts over the insured limits as of June 30, 2025 and December 31, 2024 was $ 411,654 and $ 3,589 , respectively.
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REMOVED
UNAUDITED FINANCIAL STATEMENTS Page Balance Sheets as of March 31, 2025 (unaudited) and December 31, 2024 4 Unaudited Statements of Operations 5 Unaudited Statements of Stockholders Equity (Deficit) 6 Unaudited Statements of Cash Flows 7 Notes to Unaudited Financial Statements 8 3 FREIGHT TECHNOLOGIES, INC.
Series A4 preferred shares: unlimited authorized shares (*) List of authorized shares for Series A preferred a.
As shown in the accompanying consolidated financial statements as of and for the three months ended March 31, 2025, the Company has an accumulated deficit of $ 46,518,825 , a shareholders equity of $ 6,159,098 , net working capital of $ 349,251 , short-term debt of $ 3,812,841 and $ 416,476 of unrestricted cash on hand.
For the three months ended March 31, 2025 and 2024, the Company has reported operating losses and negative cash flows from operations.
The amounts over the insured limits as of March 31, 2025 and December 31, 2024 was $ 3,594 and $ 3,589 , respectively.
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