<SEC-DOCUMENT>0001437749-21-015973.txt : 20210630
<SEC-HEADER>0001437749-21-015973.hdr.sgml : 20210630
<ACCEPTANCE-DATETIME>20210629202626
ACCESSION NUMBER:		0001437749-21-015973
CONFORMED SUBMISSION TYPE:	NT 10-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20210331
FILED AS OF DATE:		20210630
DATE AS OF CHANGE:		20210629
EFFECTIVENESS DATE:		20210630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FRIEDMAN INDUSTRIES INC
		CENTRAL INDEX KEY:			0000039092
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				741504405
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		NT 10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07521
		FILM NUMBER:		211059920

	BUSINESS ADDRESS:	
		STREET 1:		1121 JUDSON RD
		STREET 2:		SUITE 124
		CITY:			LONGVIEW
		STATE:			TX
		ZIP:			75601
		BUSINESS PHONE:		9037583431

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2192
		CITY:			LONGVIEW
		STATE:			TX
		ZIP:			75606
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K/A
<SEQUENCE>1
<FILENAME>frd20210629_nt10ka.htm
<DESCRIPTION>FORM NT 10-K/A
<TEXT>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>UNITED STATES</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>WASHINGTON, D.C. 20549</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="width: 25%;">&nbsp;</td>
			<td rowspan="1" style="width: 50%; text-align: center; vertical-align: top;"><b>FORM 12b-25/A</b></td>
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			<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"><b>SEC FILE NUMBER</b></p>

			<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;; font-size: 10pt;">1-07521</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

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			<td style="width: 25%;">&nbsp;</td>
			<td rowspan="1" style="width: 50%; text-align: center; vertical-align: top;"><b>NOTIFICATION OF LATE FILING</b></td>
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			<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"><b>CUSIP NUMBER</b></p>

			<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;; font-size: 10pt;">358435105</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><i>(Check One)</i>: &nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp;&nbsp; &#9746;<b> </b>Form 10-K &#9744; Form 20-F &#9744; Form 11-K &#9744; Form 10-Q &#9744;<b> </b>Form 10-D &#9744; Form N-SAR</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 63pt; text-indent: 18pt;">&#9744; Form N-CSR</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 90pt; text-indent: 27pt;">For Period Ended: <u>March 31, 2021&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 90pt; text-indent: 27pt;">&#9744;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Transition Report on Form 10-K</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 90pt; text-indent: 27pt;">&#9744;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Transition Report on Form 20-F</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 90pt; text-indent: 27pt;">&#9744;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Transition Report on Form 11-K</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 90pt; text-indent: 27pt;">&#9744;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Transition Report on Form 10-Q</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 90pt; text-indent: 27pt;">&#9744;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Transition Report on Form N-SAR</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 90pt; text-indent: 27pt;">For the Transition Period Ended:<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><i>Read Instruction Before Preparing Form. Please Print or Type.</i></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.</b></p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>PART I </b>&#8211;<b> REGISTRANT INFORMATION</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="width: 100%; border-bottom: thin solid rgb(0, 0, 0);">Friedman Industries, Inc.&nbsp;&nbsp;&nbsp;&nbsp;</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Full Name of Registrant</p>

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			<td style="width: 100%; border-bottom: thin solid rgb(0, 0, 0);">N/A&nbsp;&nbsp;</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Former Name if Applicable</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="width: 100%; border-bottom: thin solid rgb(0, 0, 0);">1121 Judson Road Suite 124&nbsp;&nbsp;</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Address of Principal Executive Office (<i>Street and Number</i>)</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="width: 100%; border-bottom: thin solid rgb(0, 0, 0);">Longview, Texas 75601&nbsp;&nbsp;&nbsp;</td>
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</table>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">City, State and Zip Code</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 8pt;"><b><u>Explanatory Note</u></b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 8pt;">This Amendment No. 1 to Form 12b-25 (this &#8220;Amendment&#8221;) amends the Form 12b-25 originally filed by Friedman Industries, Inc. on June 29, 2021 (the &#8220;Original Filing&#8221;). This Amendment is filed to correct a typographical error in the filing date of the Form 8-K referenced&nbsp;in the final sentence of Part III of the Original Filing. Except as described above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original Filing, and we have not updated the disclosures contained therein to reflect any events which occurred at a date subsequent to the filing of the Original Filing.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>PART II - RULES 12b-25(b) and (c)</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

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			<td style="width: 27pt; font-family: Times New Roman; font-size: 10pt;">
			<p style="font-family: Times New Roman;font-size: 10pt;font-variant:normal;margin:0pt;">(a)</p>
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			<td style="width: auto; font-family: Times New Roman; font-size: 10pt;">
			<p style="font-family: Times New Roman;font-size: 10pt;font-variant:normal;margin:0pt;">The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</p>
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			<td style="width: 54pt; vertical-align: middle; font-family: Times New Roman; font-size: 10pt;">&#9746;</td>
			<td style="width: 27pt; font-family: Times New Roman; font-size: 10pt;">
			<p style="font-family: Times New Roman;font-size: 10pt;font-variant:normal;margin:0pt;">(b)</p>
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			<p style="font-family: Times New Roman;font-size: 10pt;font-variant:normal;margin:0pt;">The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the&nbsp;fifteenth&nbsp;calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</p>
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			<td style="width: 27pt; font-family: Times New Roman; font-size: 10pt;">
			<p style="font-family: Times New Roman;font-size: 10pt;font-variant:normal;margin:0pt;">(c)</p>
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			<td style="width: auto; font-family: Times New Roman; font-size: 10pt;">
			<p style="font-family: Times New Roman;font-size: 10pt;font-variant:normal;margin:0pt;">The accountant&#8217;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>PART III - NARRATIVE</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q,10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Friedman Industries, Inc. (the &#8220;<u>Company</u>&#8221;) has determined that it is unable to file with the Securities and Exchange Commission its Annual Report on Form 10-K for the fiscal year ended March 31, 2021 (the &#8220;<u>Form 10-K</u>&#8221;) within the prescribed time period without unreasonable effort or expense. The Company is still preparing analyses and providing documentation requested by its auditors in connection with its audit for the year ended March&nbsp;31,&nbsp;2021. The Company expects to file the Form 10-K no later than fifteen calendar days following the due date of the Form 10-K.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Notwithstanding the Company&#8217;s inability to file its Form 10-K within the prescribed time period, the Company currently does not expect to report in its Form 10-K any material changes to its financial results from those previously reported in the press release for the Company&#8217;s financial results for the periods&nbsp;ended March 31, 2021 contained in the Form 8-K filed on May 25, 2021.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>PART IV - OTHER INFORMATION</b></p>

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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">(1)</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">Name and telephone number of person to contact in regard to this notification</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">Alex LaRue</p>
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			<td style="vertical-align: top; width: 3.4%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 20.5%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">903</p>
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			<td style="vertical-align: top; width: 3.4%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: top; width: 34.1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">758-3431</p>
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			<td style="vertical-align: top; width: 30.9%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">(Name)</p>
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			<td style="vertical-align: top; width: 3.4%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td style="vertical-align: top; width: 20.5%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">(Area Code)</p>
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			<td style="vertical-align: top; width: 3.4%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
			<td style="vertical-align: top; width: 34.1%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">(Telephone Number)</p>
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			<p style="margin: 0pt; text-align: justify; font-family: Times New Roman; font-size: 10pt;">(2)</p>
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			<td style="width: auto;">
			<p style="margin: 0pt; text-align: justify; font-family: Times New Roman; font-size: 10pt;">Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s). Yes &#9746; No &#9744;</p>
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: justify; font-family: Times New Roman; font-size: 10pt;">(3)</p>
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			<p style="margin: 0pt; text-align: justify; font-family: Times New Roman; font-size: 10pt;">Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? Yes &#9746; No &#9744;</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;text-indent:9pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 27pt;">If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt 27pt;">For the prior fiscal year ended March 31, 2020 (&#8220;Fiscal 2020&#8221;), the Company reported a net loss of $5,249,210. Fiscal 2020 results were negatively impacted by a fixed asset impairment loss of $4,338,419 and an inventory write-down of $955,605. The Company experienced a historic rise in steel prices during the fiscal year ended March 31, 2021 (&#8220;Fiscal 2021&#8221;) which positively impacted results due to significant margin improvement. In Fiscal 2021, the Company did not have any fixed asset impairment charges and had an inventory write down of $274,093. The Company expects to report net earnings of approximately $11,000,000 for fiscal 2021. A more detailed discussion of results of operations will be included in the Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations in the Company&#8217;s Form 10-K to be filed.</p>

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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;"><u>Friedman Industries, Inc.</u></p>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; text-align: center; margin: 0pt;">(Name of Registrant as Specified in Charter)</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</p>

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			<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 9pt;">Date: June 29, 2021</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By:<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/&nbsp;Alex LaRue&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:9pt;">Alex LaRue</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:9pt;">Chief Financial Officer,<br>
			&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Secretary and Treasurer</p>
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