{"url_path":"/sec/frd/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Statements and Supplementary Data**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-11","source_url":"https://www.sec.gov/Archives/edgar/data/39092/0001437749-26-020323-index.html","accession_number":"0001437749-26-020323","cik":"0000039092","ticker":"FRD","issuer_name":"FRIEDMAN INDUSTRIES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/39092/0001437749-26-020323-index.html","primary_entity_key":"0000039092","primary_entity_name":"FRIEDMAN INDUSTRIES INC"},"word_count":177,"has_tables":true,"body_markdown":"**Item 8.  Financial Statements and Supplementary Data**\n\n \n\nThe following financial statements and notes thereto of the Company included in the Company’s Annual Report to Shareholders for the fiscal year ended March 31, 2026, are hereby incorporated herein by reference:\n\n \n\nConsolidated Balance Sheets — March 31, 2026 and 2025\n\n \n\nConsolidated Statements of Operations — Years ended March 31, 2026 and 2025\n\n \n\nConsolidated Statements of Stockholders’ Equity — Years ended March 31, 2026 and 2025\n\n \n\nConsolidated Statements of Cash Flows — Years ended March 31, 2026 and 2025\n\n \n\nNotes to Consolidated Financial Statements\n\n \n\nReports of Independent Registered Public Accounting Firm\n\n \n\nThe following supplementary schedule for the Company for the years ended March 31, 2026 and 2025, is incorporated herein by reference above in this Item 8 from the Company's Annual Report to Shareholders for the fiscal year ended March 31, 2026.\n\n \n\nSchedule II — Valuation and Qualifying Accounts\n\n \n\nAll other schedules for which provision is made in the applicable accounting regulation of the SEC are not required under the related instructions or are inapplicable and, therefore, have been omitted."}