FRMMHIGH SIGNALFINANCIAL10-K

FRMM experienced a dramatic deterioration in financial performance with net losses exploding from -$6.2M to -$450.5M while simultaneously undergoing a massive capital restructuring that increased stockholders' equity by over 2,400%.

The extreme magnitude of financial changes suggests either a major acquisition, significant asset impairments, or fundamental business transformation that has dramatically altered the company's scale and risk profile. The massive increase in assets and equity alongside catastrophic losses indicates potential goodwill write-downs or one-time charges from a transformative transaction that investors need to understand immediately.

Comparing 2026-04-01 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

FRMM underwent a dramatic financial transformation with total assets growing 2,300% to $306.3M and stockholders' equity increasing 2,488% to $239.4M, indicating a major capital event or acquisition. However, this growth came with devastating operational performance as net losses exploded from -$6.2M to -$450.5M and operating cash flow deteriorated significantly to -$26.1M. The combination of massive balance sheet expansion with extreme loss deterioration suggests either substantial asset impairments, goodwill write-downs from acquisitions, or one-time charges that have fundamentally altered the company's financial profile and risk characteristics.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-7204%
-$6.2M-$450.5M

Net income declined 7204% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-3591.1%
-$6.3M-$233.4M

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

Stockholders Equity
Balance Sheet
+2487.8%
$9.3M$239.4M

Equity base grew 2487.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+2299.8%
$12.8M$306.3M

Asset base grew 2299.8% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+1804.6%
$3.5M$66.9M

Liabilities grew 1804.6% — significant increase in debt or obligations, assess impact on financial flexibility.

Operating Cash Flow
Cash Flow
-1659.6%
-$1.5M-$26.1M

Operating cash flow fell 1659.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Current Liabilities
Balance Sheet
+1067.8%
$3.5M$40.9M

Current liabilities surged 1067.8% — significant near-term obligations; verify ability to meet short-term debt.

Cash & Equivalents
Balance Sheet
+280.3%
$2.1M$8.0M

Cash position surged 280.3% — strong cash generation or capital raise providing significant financial cushion.

Current Assets
Balance Sheet
+163.9%
$5.1M$13.6M

Current assets grew 163.9% — improving short-term liquidity or inventory/receivables build.

R&D Expense
P&L
-39.2%
$2.3M$1.4M

R&D spending cut 39.2% — could signal cost discipline or concerning reduction in innovation investment.

LANGUAGE CHANGES
NEW — 2026-04-01
PRIOR — 2025-03-31
ADDED
This computation assumes that all executive officers and directors are affiliates of the registrant.
Such assumption should not be deemed conclusive for any other purpose.
As of March 31, 2026, there were 20,313,111 shares of common stock issued and outstanding.
Market for Registrant s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
86 i TRADEMARKS AND MARKET DATA Our logo and some of our trademarks and tradenames are used in this Annual Report on Form 10-K (this Report ).
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REMOVED
(Exact name of registrant as specified in its charter) Delaware 90-1890354 (State or other jurisdiction of incorporation or organization) ( I.R.S.
For purposes of calculating the aggregate market value of shares held by non-affiliates, we have assumed that all outstanding shares are held by non-affiliates, except for shares held by each of our executive officers, directors and 5% or greater stockholders.
In the case of 5% or greater stockholders, we have not deemed such stockholders to be affiliates unless there are facts and circumstances which would indicate that such stockholders exercise any control over our company, or unless they hold 10% or more of our outstanding common stock.
These assumptions should not be deemed to constitute an admission that all executive officers, directors and 5% or greater stockholders are, in fact, affiliates of our company, or that there are not other persons who may be deemed to be affiliates of our company.
As of March 31, 2025, there were 5,185,780 shares of common stock issued and outstanding (when including the 1,318,000 shares of common stock issuable upon conversion of the Series B Convertible Preferred Stock as discussed in Item 9B, below, which issuance is in process).
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