FFLOOTCRetail-Auto & Home Supply StoresUS GAAP · USD

Free Flow USA, Inc.

Free Flow USA, Inc. is a small U.S.-based holding and operating company with legacy auto-parts and related business interests, including an auto parts division, a dormant auto-related entity, a scrap metal trading/processing venture, and an investment arm. Recent filings show very limited operating activity, no inventory, and a strong dependence on financing and asset/receivable balances to remain a going concern.

Revenue0.0m USD
+227.9 %y/y
Operating profit (EBIT)-0.1m USD
+81.6 %y/y
EBIT margin-339.4%
+5,713.5 ppy/y
Net income-0.2m USD
−129.9 %y/y

Fiscal year 2025 · change from previous year

Development 2020–2025

-1.0-0.50.00.51.0m USD2020: 0.41 m USD2020: EBIT -0.15 m USD20202021: 0.75 m USD2021: EBIT -0.12 m USD20212022: 0.20 m USD2022: EBIT -0.34 m USD20222023: 0.00 m USD2023: EBIT -0.27 m USD20232024: 0.01 m USD2024: EBIT -0.55 m USD20242025: 0.03 m USD2025: EBIT -0.10 m USD20250.03-0.10
RevenueOperating profit (EBIT)

Business

Share of revenue
Auto parts and automotive activities40 %

Legacy auto-parts operations and related corporate activities tied to the company's original business footprint.

Scrap metal trading and processing25 %

Metal trading and processing activities pursued through Motors & Metals, Inc. when transactions materialize.

Consulting services10 %

Ad hoc consulting work, including services previously rendered to a hotel group in New Jersey.

Investment activities15 %

Investment sourcing and holding-company style activities conducted through Accurate Investments, Inc.

Dormant corporate operations10 %

Inactive or dormant entities maintained for potential future use or restructuring.

Customers

The company appears to serve a very small and opportunistic customer base rather than a stable recurring client roster. Its buyers have included a hotel group for consulting services, while other activities depend on counterparties in auto parts, scrap metal, and investment-related transactions. Because activity is nominal, customer demand is highly uneven and transaction-driven.

Consulting clients

Businesses that purchase short-term consulting services, such as the hotel group referenced in filings.

Scrap metal counterparties

Buyers and sellers engaged in scrap metal trading and processing through Motors & Metals, Inc.

Auto parts and automotive counterparties

Customers, suppliers, or transaction partners linked to the auto parts division and related entities.

Investment opportunity counterparties

Parties involved in potential acquisitions, investments, or capital placements pursued by Accurate Investments, Inc.

Strategy

Management's near-term focus appears to be survival, capital raising, and keeping legacy entities in good standing while seeking transactions that can restart activity. The filings also suggest a search for optionality across auto parts, scrap metal, and investment opportunities rather than a single scaled operating model.

Raise additional capitalShort term

The company states it does not have sufficient capital to meet expansion needs and needs external funding to continue.

Restart operating transactionsShort term

Revenue depends on completing actual transactions in auto parts, scrap metal, or consulting.

Preserve optionality across entitiesMedium term

Dormant and active subsidiaries provide flexibility for future business pivots or asset monetization.

Geography

Operations are centered in North Bergen, New Jersey, which is the company's stated office location and the main disclosed operating base. Reported activity is overwhelmingly U.S.-based, with a specific consulting reference in New Jersey and no disclosed international revenue footprint. Geography matters mainly because the company is exposed to U.S. small-business financing conditions, local counterparties, and domestic regulatory requirements.

Risks

The most immediate risk is going concern and liquidity pressure, as management explicitly says it lacks sufficient capital and has no committed funding. Business risk is also elevated because revenue is sporadic and depends on whether transactions materialize in a few small, unrelated activities. As a microcap operating company, it also faces execution risk, counterparty risk, and cybersecurity/controls risk with limited resources.

Sorted by severity
Going concern and funding shortfallCritical

Management says it does not have sufficient capital and may need loans or equity placements to continue expansion and operations.

ExposureCashWorking capitalAbility to continue as a reporting company
Revenue concentration in sporadic transactionsHigh

The company reported no revenue in the latest quarter and describes nominal business activity in its auto parts division.

Exposure: Operating income and cash generation

Counterparty and asset recovery riskHigh

The balance sheet includes receivables and a large note receivable, which depend on counterparties paying as expected.

ExposureTrade receivablesNote receivableIRS refund receivable
Cybersecurity and systems riskMedium

The company relies on basic firewall, antivirus, and patching controls, which may be limited for a public company environment.

ExposureData confidentialityAvailabilityOperational continuity

Accounting

Judgemental items
Revenue recognition under ASC 606 / legacy revenue guidance

Revenue is recognized only when performance obligations are satisfied and collectability is reasonably assured, which matters when transactions are infrequent.

Impact: Can shift revenue timing materially between periods

Going concern assessment

Auditors included a going concern explanatory paragraph and management says additional capital is needed.

Impact: Signals heightened uncertainty around asset realization and continuity

Recoverability of receivables and notes receivable

The company reports trade receivables, IRS refund receivable, subscription receivables, and a note receivable.

Impact: Potential impairment or write-down risk

Equity issuance and conversion accounting

Preferred share issuances and conversions have been used to settle obligations and fund the company.

Impact: Affects equity balances, dilution, and capital structure

Publicly listed companies with a comparable business focus.

Last updated: 24/09/2026