Frequency Electronics Files Q3 2024 10-Q

Ticker: FEIM · Form: 10-Q · Filed: Dec 16, 2024 · CIK: 39020

Frequency Electronics INC 10-Q Filing Summary
FieldDetail
CompanyFrequency Electronics INC (FEIM)
Form Type10-Q
Filed DateDec 16, 2024
Risk Levellow
Pages15
Reading Time18 min
Key Dollar Amounts$1.00
Sentimentneutral

Sentiment: neutral

Topics: 10-Q, financials, quarterly-report

TL;DR

FREQ 10-Q filed for Oct 31, 2024. Check financials.

AI Summary

Frequency Electronics, Inc. filed its 10-Q for the quarterly period ended October 31, 2024. The company, incorporated in Delaware, reported its financial status. The filing details its operations and financial performance for the specified period.

Why It Matters

This filing provides investors with an update on Frequency Electronics' financial health and operational performance for the third quarter of fiscal year 2024.

Risk Assessment

Risk Level: low — This is a standard quarterly financial filing with no immediate red flags.

Key Players & Entities

FAQ

What is the primary business of Frequency Electronics, Inc.?

The filing indicates Frequency Electronics, Inc. is in the business of 'INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS' (SIC code 3825).

When was the quarterly period covered by this 10-Q filing?

The quarterly period ended on October 31, 2024.

What is the company's principal executive office address?

The principal executive offices are located at 55 Charles Lindbergh Blvd., Mitchel Field, NY 11553.

What is the SEC file number for Frequency Electronics, Inc.?

The SEC file number is 001-08061.

In which state was Frequency Electronics, Inc. incorporated?

Frequency Electronics, Inc. was incorporated in Delaware.

Filing Stats: 4,528 words · 18 min read · ~15 pages · Grade level 14.8 · Accepted 2024-12-16 13:24:41

Key Financial Figures

Filing Documents

Financial Information

Part I. Financial Information:

- Financial Statements

Item 1 - Financial Statements: Condensed Consolidated Balance Sheets – October 31, 2024 (unaudited) and April 30, 2024 3 Condensed Consolidated Statements of Operations and Comprehensive Income – Three and Six Months Ended October 31, 2024 and 2023 (unaudited) 4 Condensed Consolidated Statements of Cash Flows Six months ended October 31, 2024 and 2023 (unaudited) 5 Condensed Consolidated Statements of Changes in Stockholders' Equity – Three and Six Months Ended October 31, 2024 and 2023 (unaudited) 6 Notes to Condensed Consolidated Financial Statements (unaudited) 7-12

- Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2 - Management's Discussion and Analysis of Financial Condition and Results of Operations 13-18

- Quantitative and Qualitative Disclosures About Market Risk

Item 3 - Quantitative and Qualitative Disclosures About Market Risk 19

- Controls and Procedures

Item 4 - Controls and Procedures 19

Other Information

Part II. Other Information:

- Risk Factors

Item 1A - Risk Factors 21

- Unregistered Sales of Equity Securities and Use of Proceeds

Item 2 - Unregistered Sales of Equity Securities and Use of Proceeds 21

- Other Information

Item 5 - Other Information 21

- Exhibits

Item 6 - Exhibits 21

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements FREQUENCY ELECTRONICS, INC. and SUBSIDIARIES Condensed Consolidated Balance Sheets (In thousands, except par value) October 31, April 30, 2024 2024 (UNAUDITED) ASSETS: Current assets: Cash and cash equivalents $ 9,698 $ 18,320 Accounts receivable, net of allowances of $ 110 at October 31, 2024 and April 30, 2024 4,088 4,614 Contract assets 12,092 10,523 Inventories 25,480 23,431 Prepaid income taxes 12 37 Prepaid expenses and other 1,578 1,196 Total current assets 52,948 58,121 Property, plant, and equipment, net 6,274 6,438 Goodwill 617 617 Cash surrender value of life insurance 10,443 10,221 Right-of-use assets – operating leases 5,276 6,036 Restricted cash 1,342 945 Other assets 875 875 Total assets $ 77,775 $ 83,253 LIABILITIES AND STOCKHOLDERS ' EQUITY: Current liabilities: Accounts payable $ 1,330 $ 2,348 Accrued liabilities 3,975 4,765 Loss provision accrual 244 404 Income taxes payable - - Operating lease liability - current portion 1,301 1,640 Contract liabilities 22,659 21,639 Total current liabilities 29,509 30,796 Deferred compensation 8,011 8,088 Deferred taxes 19 8 Operating lease liability – non-current portion 4,044 4,545 Total liabilities 41,583 43,437 Stockholders' equity: Preferred stock - $ 1.00 par value; authorized 600 shares, no shares issued - - Common stock - $ 1.00 par value; authorized 20,000 shares, 9,621 shares issued and 9,604 shares outstanding at October 31, 2024; 9,512 shares issued and 9,511 shares outstanding at April 30, 2024 9,617 9,512 Additional paid-in capital 41,683 50,334 Accumulated deficit ( 14,943 ) ( 20,027 ) Common stock reacquired and held in treasury - at cost ( 13 shares at October 31, 2024 and 1 share at April 30, 2024) ( 165 ) ( 3 ) Total stockholders' equity 36,192 39,816 Total liabilities and stockh

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