Free Flow Inc. Files 10-Q/A for XBRL Data

Ticker: FFLO · Form: 10-Q/A · Filed: May 21, 2024 · CIK: 1543652

Sentiment: neutral

Topics: regulatory-filing, XBRL, amendment

Related Tickers: FFLO

TL;DR

FFLO 10-Q/A just adds XBRL data, no new info.

AI Summary

Free Flow, Inc. filed an Amendment No. 1 to its Form 10-Q for the period ended March 31, 2024, on May 21, 2024. The sole purpose of this amendment is to provide Exhibit 101, which contains the financial statements and related notes from the original 10-Q formatted in XBRL. No other changes or updates were made to the original filing.

Why It Matters

This filing primarily concerns the technical formatting of financial data for regulatory compliance, rather than new financial performance information.

Risk Assessment

Risk Level: low — The filing is an amendment solely for XBRL formatting and does not contain new financial disclosures or business updates.

Key Players & Entities

FAQ

What is the primary purpose of this 10-Q/A filing?

The primary purpose is to furnish Exhibit 101, which contains the financial statements and related notes formatted in XBRL, as required by Rule 405 of Regulation S-T.

Does this amendment update the financial performance of Free Flow, Inc. for the period ended March 31, 2024?

No, the filing explicitly states that no other changes have been made to the Form 10-Q and it does not modify or update disclosures made in the original Form 10-Q.

What is XBRL?

XBRL stands for eXtensible Business Reporting Language, a standard for the electronic reporting of business and financial data.

When was the original Form 10-Q filed?

The filing date of the original Form 10-Q is not explicitly stated in this amendment, but the amendment speaks as of the original filing date.

Are the interactive data files in Exhibit 101 considered filed for purposes of securities laws?

Pursuant to Rule 406T of Regulation S-T, the interactive data files are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, and are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934.

Filing Stats: 4,747 words · 19 min read · ~16 pages · Grade level 13.1 · Accepted 2024-05-21 16:46:26

Key Financial Figures

Filing Documents

FINANCIAL STATEMENTS

ITEM 1. FINANCIAL STATEMENTS 2 Notes to Condensed Consolidated Financial Statements 6

MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION 10

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS 11

CONTROLS AND PROCEDURES

ITEM 4. CONTROLS AND PROCEDURES 11

– OTHER INFORMATION

PART II – OTHER INFORMATION 12

LEGAL PROCEEDINGS

ITEM 1. LEGAL PROCEEDINGS 12

RISK FACTOR

ITEM 1A. RISK FACTOR 12

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS 12

DEFAULTS UPON SENIOR SECURITIES

ITEM 3. DEFAULTS UPON SENIOR SECURITIES 12

MINE SAFETY DISCLOSURE

ITEM 4. MINE SAFETY DISCLOSURE 12

OTHER INFORMATION

ITEM 5. OTHER INFORMATION 12

OTHER INFORMATION

PART II. OTHER INFORMATION 13

EXHIBITS

ITEM 6. EXHIBITS. 13

FINANCIAL STATEMENTS

ITEM 1. FINANCIAL STATEMENTS FREE FLOW, INC. & SUBSIDIARIES CONSOLIDATED BALANCE SHEETS As of As of March 31,2024 December 31,2023 (Unaudited) (Unaudited) ASSETS Current Assets: Cash and cash equivalents $ 3,759 $ 39,521 Trade Receivables - current 108,742 95,440 Refund due from IRS - ERTC 32,730 32,730 Note Receivable 300,000 - Rounding off the decimals - error ( 2 ) ( 2 ) Inter-company - - Inventories 2,400 4,800 TOTAL CURRENT ASSETS 447,628 172,489 Fixed Assets Land and Building, without depreciation - 772,413 Less:Allownace for Depreciation - ( 283,731 ) TOTAL FIXED ASSETS - 488,682 Other Assets Delivery Turcks, before depreciation allowance 2,500 2,500 Allownace for Depreciation ( 2,500 ) ( 2,500 ) Improvements in progress - 11,697 Equipment and Delivery Trucks, before depreciation allowance 31,712 31,712 Allownace for Depreciation ( 31,712 ) ( 31,712 ) TOTAL OTHER ASSETS - 11,697 TOTAL ASSETS $ 447,628 $ 672,868 LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT) Current Liabilities Accounts Payable $ 206,859 $ 138,669 Notes Payable 1,500 $ 2,500 Notes Payable - Related Parties 9,634 9,634 TOTAL CURRENT LIABILITIES 217,993 150,803 Long Term Liabilities Incredible Bank - Total Loans payable - Due March 4, 2026 20,107 319,319 PPP1 - - EIDL 499,900 499,900 PayPal Advance 29,517 29,517 Incredible Bank - Property Tax 40,587 40,587 Incredible Bank 8,582 847,817 TOTAL LONG TERM LIABILITIES 598,693 1,737,140 TOTAL LIABILITIES 816,687 1,887,943 Redeemable Preferred Stock Series B; 500,000 shares authorized; 330,000 and 0 issued and outstanding as of December 31, 2018 and 2017 respectively ( Classified as Mezzanine Equity) 330,000 330,000 Series C; 500,000 shares authorized; 470,935 and 0 issued and outstanding as of December 31, 2018 and 2017 respectively ( Classified as Mezzanine Equity) -

MANAGEMENT'S DISCUSSION AND ALALYIS OR PLAN OF OPERATION

ITEM 2. MANAGEMENT'S DISCUSSION AND ALALYIS OR PLAN OF OPERATION THE FOLLOWING DISCUSSION SHOULD BE READ IN CONJUNCTION WITH OUR UNAUDITED FINANCIAL STATEMENTS AND NOTES THERETO INCLUDED HEREIN. IN CONNECTION WITH, AND BECAUSE WE DESIRE TO TAKE ADVANTAGE OF, THE "SAFE HARBOR" PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995, WE CAUTION READERS REGARDING CERTAIN FORWARD LOOKING STATEMENTS IN THE FLOWING DISCUSSION AND ELSEWHERE IN THE THIS REPORT AND IN ANY OTHER STATEMENT MADE BY, OR AN BEHALF, WHETHER OR NOT IN FUTURE FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION, FORWARD-LOOKING STATEMENTS ARE STATEMENT NOT BASED ON HISTORICAL INFORMATION AND WHICH RELATE TO FUTURE OPERATIONS, STRATEGIES, FINANCIAL RESULTS OR OTHER DEVELOPMENTS. FORWARD-LOOKING STATEMENTS ARE NECESSARILY BASED UPON ESTIMATES AND ASSUMPTIONS THAT ARE INHERENTLY SUBJECT TO SIGNIFICANT BUSINESS, ECONOMIC AND COMPETITIVE UNCERTAINTIES, MANY OF WHICH ARE BEYOND OUR CONTROL AND MANY OF WHICH, WITH RESPECT TO FUTURE BUSINESS DECISIONS, ARE SUBJECT TO CHANGE, THESE UNCERTAINTIES AND CONTINGENCIES CAN AFFECT ACTUAL RESULTS AND COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FORM THOSE EXPRESSED IN ANY FORWARD-LOOKING STATEMENTS AND COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE EXPRESSED IN ANY FORWARD LOOKING STATEMENTS MADE BY, OR ON OUR BEHALF, WE DIS TO UPDATE FORWARD-LOOKING STATEMENTS. PLAN OF OPERATION Auto Parts Division: The company has decided to only trade in auto parts business. Motors & Metal, Inc .: Having shelved the plan to set up a scrap metal processing plant at its facility in King George, as the purchase orders of customers from abroad are still active, the management in addition to trading in scrap metal may continue pursuing setting up its own facility. RESULTS OF OPERATIONS The Company did recognize revenue for a sum of $2,850 during the three months ended March 31, 2024 and $956 of revenues during the three months ended March 31, 202

QUANTITATIVE AND QUALITATIVE DISCLOSURES AB O UT MARKET RISKS

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES AB O UT MARKET RISKS Being a Smaller Company, we are not required to provide information required by this item.

CONTROLS AND PROCEURES

ITEM 4. CONTROLS AND PROCEURES Management's Report on Disclosure Controls and Procedures Management is responsible for establishing and maintaining adequate internal control so as to (1) maintain the records in reasonable detail, which will accurately and fairly reflect the transactions and dispositions of the Company's assets; (2) to provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that the Company's receipts and expenditures are made within the delegated authority ; and (3) to provide reasonable assurance for the prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on company's financial statements. However, the management asserts that the company does not have any accounting staff due to limited financial resources though has plans to recruit gradually. Also, this company does not have a well written document on accounting poli

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