{"url_path":"/sec/frd/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures**","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":51,"has_tables":true,"body_markdown":"**Item 9A.   Controls and Procedures**\n\n \n\nInformation 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, 2026, entitled *“Evaluation of Disclosure Controls and Procedures*” and “*Management's Report on Internal Control Over Financial Reporting*”."}