5 unchanged sentences
As required by Rule 13a-15(b) under the Exchange Act, we have evaluated, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, the effectiveness of the design and operation of our disclosure controls and procedures (as defined in rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this quarterly report.
−Removed: Based on this evaluation, the Company’s CEO and principal financial officer have concluded that the Company’s disclosure controls and procedures were effective as of the end of the fiscal quarter ended December 31, 2025 to ensure that information that is required to be disclosed by the Company in the reports it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to the Company’s management, including the CEO and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.
−Removed: There were no changes in the Company’s internal control over financial reporting that occurred during the fiscal quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: Based on this evaluation, the Company’s CEO and principal financial officer have concluded that the Company’s disclosure controls and procedures were effective as of the end of the fiscal quarter ended June 30, 2026 to ensure that information that is required to be disclosed by the Company in the reports it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to the Company’s management, including the CEO and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.
+Added: There were no changes in the Company’s internal control over financial reporting that occurred during the fiscal quarter ended June 30, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
FRIEDMAN INDUSTRIES, INCORPORATED
−Removed: Nine Months Ended December 31, 2025
+Added: Three Months Ended June 30, 2026
Part II — OTHER INFORMATION
+Added: Issuer Purchases of Equity Securities
+Added: The Company repurchases shares of its common stock from time to time pursuant to its publicly announced share repurchase program.
+Added: During the quarter ended June 30, 2026, the Company's open-market repurchases under the program were made pursuant to a Rule 10b5-1 trading arrangement ("10b5-1 Plan"), as defined in Item 408(a) of Regulation S-K under the Securities Exchange Act of 1934, as amended.
+Added: The following table provides information regarding purchases of the Company's common stock during the quarter ended June 30, 2026, including shares withheld to satisfy employees' tax withholding obligations in connection with the vesting of restricted stock awards.
+Added: Total Number of Shares
+Added: Maximum Number of
+Added: Purchased as Part of
+Added: Total Number of Shares
+Added: Average Price Paid
+Added: Publicly Announced
+Added: May Yet Be Purchased
+Added: Under the Programs
+Added: April 1, 2026 - April 30, 2026
+Added: May 1, 2026 - May 31, 2026
+Added: June 1, 2026 - June 30, 2026
+Added: Total number of shares purchased includes 4,330 shares repurchased under a repurchase program and 361 shares withheld to satisfy employees' tax withholding obligations in connection with the vesting of restricted stock awards.
+Added: On December 13, 2023, the Company's Board of Directors authorized a share repurchase program under which the Company may repurchase up to 1,045,774 shares of its common stock.
+Added: As of June 30, 2026, 1,041,444 shares remained available for repurchase under the program.
+Added: The program is scheduled to expire on December 13, 2026, unless modified, suspended, extended, or terminated earlier by the Board of Directors.
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.