FRIEDMAN INDUSTRIES INC

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Net earnings ($2.7m) $2.8m $5.1m ($5.2m) $11.4m $14.1m $21.3m $17.3m $6.1m $19.5m
Depreciation and amortization $1.6m $1.4m $1.3m $1.5m $1.0m $1.3m $2.5m $3.1m $3.3m $3.8m
Amortization of right-of-use asset $0 $41k $30k $80k
Deferred taxes ($757k) $1.3m ($327k) ($1.2m) $1.3m ($562k) $3.3m $794k $221k $1.3m
Gain on disposal of property, plant and equipment $0 ($258k) $0
Compensation expense for restricted stock $72k $289k $138k $333k $528k $449k $303k $246k $151k $683k
Change in post-retirement benefits $58k $10k $35k $11k $9k $11k $8k $9k $10k ($19k)
Change in cash surrender value of officers’ life insurance ($7k) $15k
Loss (gain) recognized on open derivatives not designated for hedge accounting $0 $1.2m $459k ($64k) ($2.0m) $622k
Gain on fair value adjustment to contingent consideration $0 ($1.4m)
Accounts receivable ($4.1m) ($8.5m) $4.3m $1.5m ($8.7m) ($15.3m) ($13.7m) $2.0m ($147k) ($19.3m)
Inventories $7.0m ($3.1m) ($3.7m) $12.4m ($622k) ($31.9m) $59.2m ($29.6m) $2.1m ($23.9m)
Other current assets ($913k) $913k ($114k) ($237k) $454k ($124k) ($1.4m) $1.2m $442k ($826k)
Accounts payable and accrued expenses ($473k) $8.2m $1.3m ($2.7m) $5.4m $22.0m ($18.9m) $7.0m ($8.6m) $22.2m
Income taxes payable $414k $160k ($160k) $1.5m ($1.5m) $774k $1.4m ($1.6m) ($647k)
Employee compensation and related expenses ($37k) $371k ($315k) $112k $2.2m ($1.6m) $3.6m $1.3m ($4.2m) $6.5m
Cash paid for Century business combination $0 ($45.6m)
Proceeds from sale of assets $31k $161k $0 $0 $1.6m $0
Deposit on steel processing equipment $0 ($1.0m) $0
Cash paid for principal portion of finance lease ($50k) ($101k) ($103k) ($105k) ($107k) ($54k) $0
Cash paid for share repurchases ($1.7m) ($538k) ($37k) ($5.2m) ($171k) ($10k)
Borrowings on asset based lending facility $0 $18.4m $14.7m $831.4m $649.5m $779.7m
Repayments on asset based lending facility ($726.3m) ($824.3m) ($642.1m) ($734.8m)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES ($203k) $3.2m $9.6m $11.2m $8.4m ($13.4m) $63.9m $5.0m ($4.4m) $8.5m
Purchase of property, plant and equipment ($799k) ($349k) ($808k) ($4.9m) ($4.6m) ($8.1m) ($16.5m) ($5.8m) ($4.0m) ($7.2m)
NET CASH USED IN INVESTING ACTIVITIES ($858k) ($374k) ($826k) ($5.0m) ($4.6m) ($7.9m) ($88.2m) ($5.8m) ($3.4m) ($52.8m)
Debt issuance cost $0 ($393k) $0 $0 ($395k)
Cash dividends paid ($274k) ($280k) ($1.2m) ($840k) ($564k) ($551k) ($589k) ($581k) ($1.1m) ($1.1m)
NET CASH PROVIDED BY FINANCING ACTIVITIES ($274k) ($280k) ($1.2m) ($890k) ($702k) $17.2m $13.6m $1.3m $6.1m $43.3m
DECREASE IN CASH AND RESTRICTED CASH $5.4m $3.1m ($4.1m) ($10.7m) $511k ($1.7m) ($918k)
CASH AND RESTRICTED CASH AT BEGINNING OF PERIOD $17.1m $20.2m $16.1m $5.4m $5.9m $4.1m $3.2m