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Cash Flow Overview

Change in Cash
$4,761K
Free Cash flow
$5,138K
Unit: Thousand (K) dollars
Positive Cash Flow Breakdown
    • Borrowings on asset based lendin...
    • Accounts payable and accrued exp...
    • Net earnings
    • Others
Negative Cash Flow Breakdown
    • Repayments on asset based lendin...
    • Inventories
    • Accounts receivable
    • Others
Cash Flow
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Net earnings
12,784
9,222
3,043
2,240
Depreciation and amortization
1,069
1,033
1,007
937
Deferred taxes
-51
1,354
-38
-7
Compensation expense for restricted stock
244
342
182
36
Change in postretirement benefits
-79
-23
1
0
Change in cash surrender value of officers' life insurance
78
15
-
-
Loss recognized on open derivatives not designated for hedge accounting
-710
-1,849
727
603
Gain on disposal of property, plant and equipment
-
0
0
0
Amortization of right-of-use asset
-
-22
-22
-18
Gain on fair value adjustment to contingent consideration
-
1,420
-
-
Amortization of right-of-use asset
21
-
-
-
Accounts receivable
11,584
23,672
-6,454
-1,133
Inventories
18,857
3,051
7,607
23,485
Federal income taxes recoverable
-521
-132
958
-
Other current assets
-1,150
-
-
1,003
Other assets
-
-
-
3
Accounts payable and accrued expenses
20,586
7,273
-7,952
22,885
Income taxes payable
3,563
0
-143
-2,129
Employee compensation and related expenses
-1,894
4,289
1,015
415
Net cash provided by operating activities
7,311
-2,635
-4,748
434
Cash paid for century business combination
-
0
0
45,597
Cash received from century business combination working capital true-up
1,066
-
-
-
Purchase of property, plant and equipment
2,173
1,322
1,601
2,457
Proceeds from sale of assets
-
0
0
-
Deposit on steel processing equipment
-
0
0
0
Increase in cash surrender value of officers life insurance
-
-
2
1
Net cash used in investing activities
-1,107
-1,316
-1,603
-48,055
Debt issuance cost
-
0
0
395
Cash dividends paid
284
286
281
283
Cash paid for principal portion of finance lease
-
0
0
0
Cash paid for share repurchases
82
0
1
-1
Borrowings on asset based lending facility
229,697
176,623
188,027
218,706
Repayments on asset based lending facility
230,774
172,663
182,963
168,204
Net cash used in financing activities
-1,443
3,674
4,782
49,825
Increase (decrease) in cash and restricted cash
4,761
-277
-1,569
2,204
Cash and restricted cash at beginning of period
3,231
5,076
5,076
4,148
Cash and restricted cash at end of period
7,992
3,230
3,507
5,076
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Cash Flow

Accounts payable andaccrued expenses$20,586K (108447.37%↑ Y/Y)Net earnings$12,784K (154.26%↑ Y/Y)Income taxes payable$3,563K (119.26%↑ Y/Y)Other current assets-$1,150K (-2069.81%↓ Y/Y)Depreciation andamortization$1,069K (26.21%↑ Y/Y)Loss recognized onopen derivatives not...-$710K (-589.32%↓ Y/Y)Federal income taxesrecoverable-$521K Compensation expense forrestricted stock$244K (98.37%↑ Y/Y)Change in cashsurrender value of...$78K Amortization of right-of-useasset$21K Net cash provided byoperating activities$7,311K (-52.80%↓ Y/Y)Canceled cashflow$33,415K Increase (decrease) incash and restricted...$4,761K (473.12%↑ Y/Y)Canceled cashflow$2,550K Inventories$18,857K (284.31%↑ Y/Y)Accounts receivable$11,584K (257.42%↑ Y/Y)Employee compensationand related...-$1,894K (-354.57%↓ Y/Y)something is missing-$950K Change inpostretirement benefits-$79K (-2733.33%↓ Y/Y)Deferred taxes-$51K (-96.15%↓ Y/Y)Borrowings on asset basedlending facility$229,697K (17.00%↑ Y/Y)Cash received fromcentury business...$1,066K Net cash used infinancing activities-$1,443K (90.37%↑ Y/Y)Net cash used ininvesting activities-$1,107K (37.95%↑ Y/Y)Canceled cashflow$229,697K Canceled cashflow$1,066K Repayments on asset basedlending facility$230,774K (9.37%↑ Y/Y)Purchase of property,plant and equipment$2,173K (22.01%↑ Y/Y)Cash dividends paid$284K (0.71%↑ Y/Y)Cash paid for sharerepurchases$82K (720.00%↑ Y/Y)

FRIEDMAN INDUSTRIES INC (FRD)

FRIEDMAN INDUSTRIES INC (FRD)