Controls and Procedures
−Removed: Information with respect to Item 9A is hereby incorporated herein by reference from the sections of the Company’s Annual Report to Shareholders for the fiscal year ended March 31, 2024, entitled “ Management's Report on Internal Control Over Financial Reporting ”.
+Added: Information with respect to Item 9A is hereby incorporated herein by reference from the sections of the Company’s Annual Report to Shareholders for the fiscal year ended March 31, 2025, entitled “Evaluation of Disclosure Controls and Procedures ” and “ Management's Report on Internal Control Over Financial Reporting ”.
Other Information
3 unchanged sentences
Except as otherwise set forth below, information with respect to Item 10 is hereby incorporated herein by reference from the Company’s proxy statement in respect of the 2025 Annual Meeting of Shareholders, definitive copies of which are expected to be filed with the SEC on or before 120 days after the end of the Company’s 2025 fiscal year.
−Removed: Information with respect to Item 10 regarding executive officers is hereby incorporated by reference from the information set forth under the caption “Executive Officers of the Company” in Item 1 of this Annual Report on Form 10-K.
+Added: Information with respect to Item 10 regarding executive officers is hereby incorporated by reference from the information set forth under the caption “Information About Our Executive Officers” in Item 1 of this Annual Report on Form 10-K.
The Company has adopted the Friedman Industries, Incorporated Code of Conduct and Ethics (the “Code”), which applies to the Company’s employees, directors and officers, including its principal executive officer, principal financial officer, principal accounting officer or controller or persons performing similar functions.
12 unchanged sentences
Information with respect to Item 14 is hereby incorporated herein by reference from the Company’s proxy statement in respect of the 2025 Annual Meeting of Shareholders, definitive copies of which are expected to be filed with the SEC on or before 120 days after the end of the Company’s 2025 fiscal year.
−Removed: 659 Audit firm:
−Removed: Moss Adams LLP Audit location:
−Removed: Houston, Texas
+Added: The Company's independent public accounting firm is Moss Adams LLP , Houston, Texas , PCAOB ID:
Exhibits and Financial Statement Schedules
24 unchanged sentences
Third Amendment to Amended and Restated Credit Agreement (incorporated by reference from Exhibit 10.12 to the Company's Form 10-K for the fiscal year ended March 31, 2022 filed on August 2, 2022).
+Added: Fourth Amendment to Amended and Restated Credit Agreement (referenced in the Company’s Form 8-K filed on May 9, 2025)
The Company’s Annual Report to Shareholders for the fiscal year ended March 31, 2025.
Friedman Industries, Incorporated Code of Conduct and Ethics.
+Added: Insider Trading Policy
List of Subsidiaries.
6 unchanged sentences
Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, signed by Alex LaRue.
+Added: Clawback Policy
Inline XBRL Instance Document.
22 unchanged sentences
June 12, 2025
+Added: /S/ MICHAEL HANSON
+Added: June 12, 2025
+Added: Michael Hanson
/S/ MAX REICHENTHAL
3 unchanged sentences
June 12, 2025
−Removed: /S/ JOEL SPIRA
−Removed: June 11 , 2024
/S/ TIM STEVENSON
6 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.