What is FREEZE TAG INC's earnings per share (EPS)?

FREEZE TAG INC (FRZT) reported diluted earnings per share of $0.00 for fiscal year 2024. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

FREEZE TAG INC (FRZT) Financials

FRZT

Trailing 12 months to September 30, 2025

Revenue $1.7M -13.2% YoY

Net Income -$302K +38.3% YoY

EPS (Diluted) $0.00 YoY not available

Operating Cash Flow -$112K +68.4% YoY

Source SEC Filings (10-K/10-Q) Latest period Q3 FY2025, ended Sep 30, 2025 Reported Nov 17, 2025 Currency USD FYE December

Newest figures come from the 10-Q for Q3 FY2025, filed Nov 17, 2025. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the FRZT SEC filings page.

FREEZE TAG INC (FRZT) reported $1.7M in revenue over the twelve months to Sep 30, 2025, down 13.2% from the prior twelve months. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI FRZT FY2024 2026-08-30

A thin-margin model is being squeezed by rising direct costs while fixed overhead and liabilities leave little operating flexibility

In FY2021, the company’s 13.6% net margin converted into $300K of operating cash flow, showing that profitable years can be cash-generative. By FY2024, net margin had reached -24.9% while operating cash flow was -$267K, revealing a sharp reversal in earnings quality rather than merely an accounting decline.

Gross margin compressed from 87.1% in FY2021 to 69.4% in FY2024 even as selling, general and administrative spending stayed near its prior level; this indicates the profit deterioration was driven chiefly by a heavier direct-cost burden, not a sudden expansion of overhead.

The FY2024 current ratio was 0.2x and long-term debt was $643K, while liabilities exceeded total assets; that combination signals both short-term working-capital tightness and negative equity, not just a temporary earnings setback. Reported liquidity equaled 9.7 months of the latest annual operating outflow, contextualizing the pressure without changing the balance-sheet structure.

Financial Health Signals

Financial health score not available

FREEZE TAG INC does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Altman Z-Score Distress

-24.63

FREEZE TAG INC scores -24.63, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($8K) relative to total liabilities ($1.3M). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Partial

3/8

FREEZE TAG INC passes 3 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 1 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.

Earnings Quality No Cash Backing

N/A

FREEZE TAG INC reported a net loss of $493K while operations used $267K of cash. With neither figure positive, the ratio between the two carries no quality signal.

Interest Coverage At Risk

N/A

FREEZE TAG INC reported an operating loss of $444K against $47K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.

Key Financial Metrics

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Earnings & Revenue

Revenue

$435K

YoY-18.4%

QoQ-3.3%

5Y CAGR-1.7%

FREEZE TAG INC generated $435K in revenue in Q3 2025. This represents a decrease of 18.4% from the same quarter a year earlier. Against the prior quarter it is down 3.3%.

EBITDA

-$5K

YoY-235.9%

QoQ-225.0%

FREEZE TAG INC's EBITDA was -$5K in Q3 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 235.9% from the same quarter a year earlier. Against the prior quarter it is down 225.0%.

Net Income

-$25K

YoY+35.4%

QoQ-9.4%

FREEZE TAG INC reported -$25K in net income in Q3 2025. This represents an increase of 35.4% from the same quarter a year earlier. Against the prior quarter it is down 9.4%.

EPS (Diluted)

$0.00

FREEZE TAG INC earned $0.00 per diluted share (EPS) in Q3 2025.

Cash & Balance Sheet

Cash & Debt

$108K

YoY-22.5%

QoQ+166.2%

5Y CAGR-27.2%

FREEZE TAG INC held $108K in cash against $626K in long-term debt as of Q3 2025.

Shares Outstanding

75M

YoY0.0%

QoQ0.0%

FREEZE TAG INC had 75M shares outstanding in Q3 2025. That is unchanged from the same quarter a year earlier. It is unchanged from the prior quarter.

Free Cash Flow

Not reported for Q3 2025.

Dividends Per Share

Not reported for Q3 2025.

Margins & Returns

Gross Margin

78.3%

YoY-0.5pp

QoQ+0.8pp

5Y change-7.9pp

FREEZE TAG INC's gross margin was 78.3% in Q3 2025, indicating the percentage of revenue retained after direct costs. This is down 0.5 percentage points from the same quarter a year earlier. Against the prior quarter it is up 0.8 percentage points.

Operating Margin

-6.6%

YoY-1.5pp

QoQ-2.4pp

5Y change-0.2pp

FREEZE TAG INC's operating margin was -6.6% in Q3 2025, reflecting core business profitability. This is down 1.5 percentage points from the same quarter a year earlier. Against the prior quarter it is down 2.4 percentage points.

Net Margin

-5.7%

YoY+1.5pp

QoQ-0.6pp

5Y change-2.4pp

FREEZE TAG INC's net profit margin was -5.7% in Q3 2025, showing the share of revenue converted to profit. This is up 1.5 percentage points from the same quarter a year earlier. Against the prior quarter it is down 0.6 percentage points.

Return on Equity

Not reported for Q3 2025.

Capital Allocation

None of these metrics is reported for Q3 2025.

FRZT Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

FRZT quarterly income statement

Metric	TTM	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Revenue	$1.7M	$2.0M-6.5%	$2.1M+0.8%	$2.1M-1.7%	$2.1M+20.0%	$1.8M-14.6%	$2.1M-1.4%	$2.1M-4.7%	$2.2M-6.0%	$2.4M+5267.0%	$44K-18.1%	$54K-63.2%	$146K-67.5%	$449K-41.1%	$762K+18.5%	$644K
Cost of Revenue	$571K	$606K+41.3%	$429K+16.9%	$367K+32.8%	$276K+11.2%	$248K-13.5%	$287K+1.5%	$283K-8.7%	$309K-66.8%	$932K	N/A	$166K	N/A	N/A	N/A	N/A
Gross Profit	$1.2M	$1.4M-18.7%	$1.7M-2.6%	$1.7M-6.9%	$1.9M+21.5%	$1.5M-14.8%	$1.8M-1.9%	$1.8M-4.1%	$1.9M+33.6%	$1.4M	N/A	-$112K	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	$400K+44.8%	$276K+19.2%	$232K
SG&A Expenses	$1.4M	$1.8M-1.6%	$1.8M+11.2%	$1.7M-2.1%	$1.7M-4.9%	$1.8M-6.2%	$1.9M+4.0%	$1.8M-4.1%	$1.9M+35.9%	$1.4M	N/A	N/A	$474K-42.9%	$830K+64.1%	$506K+54.3%	$328K
Operating Income	-$275K	-$444K-180.8%	-$158K-315.9%	$73K-56.0%	$166K+166.3%	-$251K-144.6%	-$103K-2288.1%	$5K+100.0%	-$9.5M-35638.8%	$27K	N/A	N/A	N/A	-$926K-417.7%	-$179K-18.6%	-$151K
EBITDA	N/A	-$342K-190.1%	-$118K-177.7%	$152K-43.6%	$269K+281.7%	-$148K-1862.9%	-$8K-194.1%	$8K+100.1%	-$9.5M-19483.1%	$49K	N/A	N/A	N/A	-$833K-551.2%	-$128K+15.0%	-$150K
Interest Expense	$56K	$47K+2.8%	$45K-4.1%	$47K-3.0%	$49K+8.6%	$45K+11.0%	$40K+170.6%	-$57K-1271.4%	$5K+104.3%	$2K	N/A	N/A	$95K+63.5%	$58K+212.7%	$19K+77.9%	$10K
Income Tax	N/A	$800-56.3%	$2K+17.8%	$2K+6.9%	$1K	$0-100.0%	$800+110.6%	-$8K	N/A	N/A	N/A	N/A	$1K-3.2%	$1K-54.1%	$3K+192.6%	$1K
Net Income	-$302K	-$493K-140.1%	-$205K-202.2%	$201K-30.9%	$290K+207.7%	-$270K-89.0%	-$143K-137.1%	-$60K+99.4%	-$9.6M-56300.4%	$17K	N/A	N/A	N/A	-$1.0M-409.1%	-$200K-23.5%	-$162K
EPS (Basic)	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	-$0.02-100.0%	-$0.01	N/A
EPS (Diluted)	$0.00	$0.00	$0.00	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	-$0.01	-$0.01	N/A
Diluted Shares (Avg)	N/A	75M0.0%	75M-75.5%	306M+219.1%	96M+27.8%	75M	N/A	N/A	N/A	N/A	N/A	N/A	N/A	74M	43M	N/A

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Revenue	$435K-18.4%	$449K-12.4%	$395K-15.8%	$463K-5.8%	$533K-0.1%	$513K-11.6%	$469K-8.3%	$491K-8.0%
Cost of Revenue	$94K-16.3%	$101K-9.1%	$100K-5.5%	$276K+105.4%	$112K+11.5%	$111K+25.2%	$106K+1.4%	$134K+45.5%
Gross Profit	$340K-19.0%	$348K-13.3%	$295K-18.8%	$187K-47.7%	$420K-2.8%	$402K-18.2%	$363K-10.8%	$357K-19.2%
SG&A Expenses	$369K-17.5%	$367K-25.0%	$400K-29.8%	$309K-35.4%	$447K-4.8%	$489K+7.7%	$570K+28.7%	$478K+24.3%
Operating Income	-$28K-5.5%	-$19K+78.6%	-$105K+49.1%	-$122K-0.8%	-$27K+28.0%	-$87K-337.3%	-$207K-470.8%	-$121K-312.1%
EBITDA	-$5K-235.9%	$4K	-$82K+54.7%	N/A	-$2K+94.1%	N/A	-$182K-435.4%	N/A
Interest Expense	$20K+82.7%	$9K-19.6%	$14K+24.6%	$14K+23.8%	$11K-0.7%	$11K-6.0%	$11K-5.1%	$11K-5.9%
Net Income	-$25K+35.4%	-$22K+77.2%	-$116K+46.6%	-$138K-3.1%	-$38K+21.8%	-$98K-490.3%	-$218K-355.9%	-$134K-406.4%
EPS (Diluted)	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	N/A
Diluted Shares (Avg)	75M0.0%	75M0.0%	75M0.0%	N/A	75M0.0%	75M-75.5%	75M	N/A

Not reported in any period shown, so not listed: R&D Expenses, Income Tax, EPS (Basic).

FRZT Balance Sheet

FRZT quarterly balance sheet

Metric	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Total Assets	$594K-37.9%	$958K-17.7%	$1.2M+7.2%	$1.1M+44.2%	$753K+24.2%	$606K-13.2%	$698K+3.5%	$675K+95.6%	$345K+565.9%	$52K+32.4%	$39K-50.1%	$78K-91.8%	$955K-3.0%	$984K+26.9%	$775K
Current Assets	$255K-39.8%	$424K-45.1%	$772K-0.9%	$778K+50.9%	$516K+82.8%	$282K-17.3%	$341K+59.3%	$214K-10.2%	$239K+360.7%	$52K+32.4%	$39K-40.5%	$66K-84.2%	$415K+35.8%	$306K-36.2%	$479K
Cash & Equivalents	$217K-43.5%	$383K-48.3%	$741K-1.5%	$753K+53.1%	$492K+93.0%	$255K-17.6%	$309K+84.6%	$167K-13.6%	$194K	N/A	$15K-63.1%	$40K+21.7%	$33K+23.2%	$27K-80.5%	$136K
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	N/A	$0	$0	$0	$0	$0
Accounts Receivable	$24K+20.7%	$20K+20.3%	$17K+28.1%	$13K+14.8%	$11K+17.4%	$10K+92.4%	$5K-31.3%	$7K-4.5%	$8K+72.0%	$5K-72.2%	$16K-8.5%	$18K-56.6%	$41K-55.7%	$92K-31.0%	$133K
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	N/A	$0	$0	$0	$0	$0
Total Liabilities	$1.3M+7.7%	$1.2M-3.1%	$1.2M-11.6%	$1.4M-2.6%	$1.4M+30.9%	$1.1M-4.0%	$1.1M+0.1%	$1.1M+683.6%	$145K+210.2%	-$131K-104.1%	$3.2M+65.2%	$2.0M+14.3%	$1.7M+59.9%	$1.1M+19.5%	$895K
Current Liabilities	$1.1M+9.7%	$1.0M-2.3%	$1.1M-1.5%	$1.1M-9.5%	$1.2M+74.7%	$678K-40.3%	$1.1M+54.7%	$734K+507.8%	$121K-97.5%	$4.9M+50.7%	$3.2M+65.2%	$2.0M+14.3%	$1.7M+61.0%	$1.1M+25.7%	$845K
Non-Current Liabilities	$150K-5.4%	$158K-7.9%	$172K-45.7%	$317K+30.9%	$242K-41.2%	$412K	$0-100.0%	$400K+1568.6%	$24K+100.5%	-$5.0M	$0	$0	$0-100.0%	$7K-85.4%	$50K
Long-Term Debt	$643K	N/A	N/A	N/A	$0	N/A	N/A	$400K+1568.6%	$24K+113.3%	-$180K+47.6%	-$344K-609.2%	-$48K-106.5%	$745K+272.7%	$200K	N/A
Total Equity	-$687K-195.6%	-$232K-256.8%	-$65K+78.6%	-$304K+54.9%	-$674K-39.2%	-$484K-10.7%	-$437K+4.9%	-$460K-329.6%	$200K+9.3%	$183K+105.7%	-$3.2M-70.1%	-$1.9M-148.4%	-$756K-776.8%	-$86K+28.2%	-$120K
Retained Earnings	-$10.1M-5.1%	-$9.6M-2.2%	-$9.4M+2.1%	-$9.6M+2.9%	-$9.9M-2.8%	-$9.6M-1.5%	-$9.5M-0.6%	-$9.4M-4795.0%	$200K+102.2%	-$9.0M-26.3%	-$7.1M-23.5%	-$5.8M-160.3%	-$2.2M-85.5%	-$1.2M-20.2%	-$992K

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Total Assets	$406K-36.2%	$374K-42.1%	$451K-39.8%	$594K-37.9%	$637K	$646K-44.1%	$749K-34.3%	$958K-17.7%
Current Assets	$138K-22.7%	$83K-49.0%	$135K-44.0%	$255K-39.8%	$178K	$162K-74.6%	$240K-65.2%	$424K-45.1%
Cash & Equivalents	$108K-22.5%	$41K-67.1%	$95K-52.9%	$217K-43.5%	$140K-72.3%	$124K-79.4%	$202K-69.7%	$383K-48.3%
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Accounts Receivable	$21K+4.8%	$24K+4.0%	$21K-11.3%	$24K+20.7%	$20K	$23K-10.4%	$24K+38.0%	$20K+20.3%
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Total Liabilities	$1.2M+2.8%	$1.2M+0.5%	$1.2M+4.6%	$1.3M+7.7%	$1.2M	$1.2M-4.0%	$1.2M-4.3%	$1.2M-3.1%
Current Liabilities	$1.1M+3.2%	$1.0M+0.5%	$1.1M+5.9%	$1.1M+9.7%	$1.0M	$1.0M-3.3%	$1.0M-3.8%	$1.0M-2.3%
Non-Current Liabilities	$150K0.0%	$150K-0.1%	$150K-3.8%	$150K-5.4%	$150K	$150K-8.7%	$156K-7.6%	$158K-7.9%
Long-Term Debt	$626K	N/A	$593K	$643K	N/A	N/A	N/A	N/A
Total Equity	-$822K-47.2%	-$807K-52.3%	-$794K-80.0%	-$687K-195.6%	-$558K-417.3%	-$530K-668.8%	-$441K-325.7%	-$232K-256.8%
Retained Earnings	-$10.2M-3.0%	-$10.2M-3.2%	-$10.2M-4.0%	-$10.1M-5.1%	-$9.9M	-$9.9M-5.3%	-$9.8M-4.0%	-$9.6M-2.2%

Not reported in any period shown, so not listed: Inventory, Goodwill.

FRZT Cash Flow Statement

FRZT quarterly cash flow statement

Metric	TTM	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Operating Cash Flow	-$112K	-$267K-61.3%	-$165K-200.0%	$165K-44.9%	$300K+454.1%	-$85K-55.7%	-$54K-138.8%	$140K+1726.7%	$8K-84.7%	$50K	N/A	N/A	-$379K+35.7%	-$589K-147.5%	-$238K-92.0%	-$124K
Depreciation & Amortization	N/A	$101K+153.4%	$40K-49.2%	$79K-23.5%	$103K+0.2%	$103K+8.1%	$95K+2751.0%	$3K-76.4%	$14K-36.7%	$22K	N/A	$12K-50.3%	$25K-73.0%	$93K+82.3%	$51K+17832.4%	$284
Stock-Based Compensation	N/A	N/A	$0	$0-100.0%	$42K0.0%	$42K-28.2%	$58K+152.2%	$23K+16.9%	$20K	N/A	N/A	N/A	$31K-78.8%	$144K+802.9%	$16K-60.0%	$40K
Capital Expenditures	N/A	N/A	N/A	N/A	$0-100.0%	$47K	$0-100.0%	-$4K-74.7%	$14K-46.6%	$27K	N/A	N/A	N/A	$8K-40.5%	$13K	N/A
Free Cash Flow	N/A	N/A	N/A	N/A	$300K+328.5%	-$131K-141.3%	-$54K-139.8%	$137K+2140.7%	-$7K-128.7%	$23K	N/A	N/A	N/A	-$597K-138.0%	-$251K	N/A
Investing Cash Flow	$0	$0+100.0%	-$182K-9.1%	-$167K+18.0%	-$204K-342.6%	-$46K	$0+100.0%	-$4K-105.9%	$62K+330.3%	-$27K	N/A	N/A	N/A	-$8K+40.5%	-$13K	N/A
Financing Cash Flow	$81K	$100K+1074.1%	-$10K-2.9%	-$10K-106.1%	$165K-55.2%	$368K	$0-100.0%	$5K+105.2%	-$96K-308.0%	$46K	N/A	N/A	$386K-36.0%	$603K+327.4%	$141K-39.7%	$234K

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Operating Cash Flow	-$15K-183.5%	$6K+108.3%	-$72K+59.9%	-$31K+73.9%	$18K+144.1%	-$75K-1054.2%	-$179K-1289.5%	-$118K-315.6%
Depreciation & Amortization	$23K-9.2%	$23K	$23K-9.2%	$25K	$25K+153.4%	N/A	$25K+987.8%	N/A
Stock-Based Compensation	N/A	N/A	N/A	N/A	N/A	N/A	$0	N/A
Investing Cash Flow	$0	$0	$0	$0	$0+100.0%	$0+100.0%	$0+100.0%	$0+100.0%
Financing Cash Flow	$83K+3227.5%	-$61K-2202.2%	-$50K-1798.7%	$108K+4257.0%	-$3K-3.0%	-$3K-3.0%	-$3K-2.8%	-$3K-3.0%

Not reported in any period shown, so not listed: Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.

FRZT Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

FRZT quarterly financial ratios

Metric	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Gross Margin	69.4%-10.4pp	79.7%-2.8pp	82.5%-4.5pp	87.1%+1.0pp	86.1%-0.2pp	86.2%-0.4pp	86.6%+0.6pp	86.1%+25.5pp	60.5%	N/A	-208.8%	N/A	N/A	N/A	N/A
Operating Margin	-22.4%-15.0pp	-7.5%-11.0pp	3.5%-4.3pp	7.8%+21.9pp	-14.1%-9.2pp	-4.9%-5.1pp	0.2%	-429.0%	1.1%	N/A	N/A	N/A	-206.2%	-23.5%0.0pp	-23.4%
Net Margin	-24.9%-15.2pp	-9.7%-19.3pp	9.6%-4.0pp	13.6%+28.7pp	-15.2%-8.3pp	-6.9%-4.0pp	-2.9%	-432.5%	0.7%	N/A	N/A	N/A	-227.2%	-26.3%-1.1pp	-25.2%
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	8.5%	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-82.9%-61.5pp	-21.4%-38.7pp	17.3%-9.5pp	26.8%+62.6pp	-35.8%-12.3pp	-23.5%-14.9pp	-8.6%+1413.3pp	-1421.9%-1426.8pp	5.0%	N/A	N/A	N/A	-106.8%-86.5pp	-20.4%+0.6pp	-20.9%
Current Ratio	0.23-0.2x	0.41-0.3x	0.730.0x	0.73+0.3x	0.440.0x	0.42+0.1x	0.300.0x	0.29-1.7x	1.98+2.0x	0.010.0x	0.010.0x	0.03-0.2x	0.240.0x	0.29-0.3x	0.57
Debt-to-Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	0.12	N/A	N/A	N/A	N/A	N/A	N/A
Asset Turnover	3.33+1.1x	2.21+0.4x	1.80-0.2x	1.97-0.4x	2.36-1.1x	3.44+0.4x	3.03-0.3x	3.29-3.6x	6.84+6.0x	0.85-0.5x	1.37-0.5x	1.86+1.4x	0.47-0.3x	0.78-0.1x	0.83
FCF Margin	N/A	N/A	N/A	14.1%+21.4pp	-7.4%-4.8pp	-2.6%-9.1pp	6.5%+6.8pp	-0.3%-1.3pp	1.0%	N/A	N/A	N/A	-132.9%	-32.9%	N/A

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Gross Margin	78.3%-0.5pp	77.6%-0.8pp	74.6%-2.7pp	40.3%-32.3pp	78.9%-2.2pp	78.4%-6.4pp	77.3%-2.2pp	72.7%-10.0pp
Operating Margin	-6.6%-1.5pp	-4.2%+12.9pp	-26.7%+17.5pp	-26.4%-1.7pp	-5.1%+2.0pp	-17.1%-23.4pp	-44.2%-37.1pp	-24.6%-35.3pp
Net Margin	-5.7%+1.5pp	-5.0%+14.2pp	-29.5%+17.0pp	-29.8%-2.6pp	-7.1%+2.0pp	-19.2%-23.5pp	-46.5%-37.1pp	-27.3%-35.5pp
Return on Assets	-6.0%-0.1pp	-6.0%+9.2pp	-25.8%+3.3pp	-23.3%-9.3pp	-6.0%	-15.2%-17.4pp	-29.1%-24.9pp	-14.0%-17.8pp
Current Ratio	0.130.0x	0.08-0.1x	0.12-0.1x	0.23-0.2x	0.17	0.16-0.4x	0.23-0.4x	0.41-0.3x
Asset Turnover	1.07+0.2x	1.20+0.4x	0.88+0.3x	0.78+0.3x	0.84	0.79+0.3x	0.63+0.2x	0.51+0.1x

Not reported in any period shown, so not listed: Return on Equity, Debt-to-Equity, FCF Margin.

Note: Shareholder equity is negative (-$687K), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.

Note: The current ratio is below 1.0 (0.23), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Where FREEZE TAG INC Ranks

Frequently Asked Questions

What is FREEZE TAG INC's annual revenue?

FREEZE TAG INC (FRZT) reported $2.0M in total revenue for fiscal year 2024. This represents a -6.5% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is FREEZE TAG INC's revenue growing?

FREEZE TAG INC (FRZT) revenue declined by 6.5% year-over-year, from $2.1M to $2.0M in fiscal year 2024.

Is FREEZE TAG INC profitable?

No, FREEZE TAG INC (FRZT) reported a net income of -$493K in fiscal year 2024, with a net profit margin of -24.9%.

What is FREEZE TAG INC's EBITDA?

FREEZE TAG INC (FRZT) had EBITDA of -$342K in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does FREEZE TAG INC have?

As of fiscal year 2024, FREEZE TAG INC (FRZT) had $217K in cash and equivalents against $643K in long-term debt.

What is FREEZE TAG INC's gross margin?

FREEZE TAG INC (FRZT) had a gross margin of 69.4% in fiscal year 2024, indicating the percentage of revenue retained after direct costs of goods sold.

What is FREEZE TAG INC's operating margin?

FREEZE TAG INC (FRZT) had an operating margin of -22.4% in fiscal year 2024, reflecting the profitability of core business operations before interest and taxes.

What is FREEZE TAG INC's net profit margin?

FREEZE TAG INC (FRZT) had a net profit margin of -24.9% in fiscal year 2024, representing the share of revenue converted into profit after all expenses.

What is FREEZE TAG INC's operating cash flow?

FREEZE TAG INC (FRZT) recorded an outflow of $267K in operating cash flow during fiscal year 2024, representing cash used by core business activities.

What are FREEZE TAG INC's total assets?

FREEZE TAG INC (FRZT) had $594K in total assets as of fiscal year 2024, including both current and long-term assets.

How many shares does FREEZE TAG INC have outstanding?

FREEZE TAG INC (FRZT) had 75M shares outstanding as of fiscal year 2024.

What is FREEZE TAG INC's current ratio?

FREEZE TAG INC (FRZT) had a current ratio of 0.23 as of fiscal year 2024, which is below 1.0, which may suggest potential liquidity concerns.

What is FREEZE TAG INC's return on assets (ROA)?

FREEZE TAG INC (FRZT) had a return on assets of -82.9% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.

How does FREEZE TAG INC's liquidity compare with its operating cash outflow?

At the end of fiscal year 2024, FREEZE TAG INC (FRZT) held $217K in cash, cash equivalents and investments, and reported an operating cash outflow of $267K over that year. Dividing the one by the other, the reported balance equals about 10 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.

Why is FREEZE TAG INC's debt-to-equity ratio negative or not reported?

FREEZE TAG INC (FRZT) has negative shareholder equity of -$687K as of fiscal year 2024, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.

What is FREEZE TAG INC's Altman Z-Score?

FREEZE TAG INC (FRZT) has an Altman Z-Score of -24.63, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

What is FREEZE TAG INC's Piotroski F-Score?

FREEZE TAG INC (FRZT) has a Piotroski F-Score of 3 out of 8 computable signals; 1 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are FREEZE TAG INC's earnings high quality?

FREEZE TAG INC (FRZT) reported a net loss of $493K while operations used $267K of cash. With neither figure positive, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can FREEZE TAG INC cover its interest payments?

FREEZE TAG INC (FRZT) reported an operating loss of $444K against $47K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.