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FRIEDMAN INDUSTRIES INC

For the period ended Mar 31, 2026. Filed Jun 11, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2026 · Filed Jun 11, 2026

FRD$37.57+4.4%Stored close · as of Nov 9, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

EX-13.1 · CRITICAL ACCOUNTING ESTIMATES

CRITICAL ACCOUNTING ESTIMATES

The preparation of financial statements in conformity with U.S. generally accepted accounting principles may require management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The determination of fair values related to the Century Metals & Supplies business combination accounting involves significant estimates and judgements in the valuation process. Actual results could differ from any estimates.

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.