Event-Driven Stocks

Freeze Tag, Inc.

FRZTOTC

Technology · Services-Prepackaged Software · DE · SEC filings ↗ · Compare ⊕

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Signs2 good5 warning3 severedetails ↓

Financials

SEC XBRL · annual
 FY24FY23FY22FY21FY20FY19
Revenue$2.0M$2.1M$2.1M$2.1M$1.8M$2.1M
Operating income−$443,581−$157,970$73,161$166,188−$250,719−$102,511
Net income−$492,605−$205,198$200,701$290,339−$269,582−$142,627
Total assets$594,277$957,580$1.2M$1.1M$752,721$606,031
Total liabilities$1.3M$1.2M$1.2M$1.4M$1.4M$1.1M
Equity−$686,853−$232,336−$65,122−$303,807−$673,797−$483,970
EPS (diluted)$0.00$0.00
Shares out.75.1M75.1M75.1M75.1M75.1M75.1M

Reported figures from the company's SEC filings (XBRL). Blank where a line item isn't cleanly tagged — never estimated.

Key ratios

from filings · FY2024
Operating margin
−22.4%
Net margin
−24.9%
Return on equity
71.7%
Return on assets
−82.9%
Return on capital (ROCE)
Liabilities / assets
215.6%
Debt / equity
Book value / share
$-0.01
Revenue growth (YoY)
−6.5%
Net income growth (YoY)

Computed from the company's own SEC figures — no market price, so these are facts, not a valuation. Book value per share is reported equity ÷ shares; it is not the stock price.

Financial health

forensic scores · FY2024
Altman Z″ (distress)
-70.50distress
Accruals / assets
38.0%clean
Beneish M-Score
-4.23normal
Piotroski F-Score
3/9weak

Altman Z″is a textbook bankruptcy-distress score from book values only (>2.6 safe · 1.1–2.6 grey · <1.1 distress). Accruals = (net income − operating cash flow) ÷ assets; persistently high accruals are an earnings-quality red flag. Beneish M-Scoreis an eight-ratio screen comparing this year with last (M > −1.78 = elevated manipulation-risk screen, not proof). Piotroski F-Scorecounts how many of nine fundamental-health checks pass (shown as passed / applicable; we use operating margin and total liabilities as documented proxies where the exact input isn't XBRL-tagged). Computed from SEC filings — descriptive factors, not advice or a forecast.

Quality score

EDS Score
32
/ 100
Profitability 25Growth 0Catalyst 67Earnings quality 67Financial strength 0

Our own multi-factor score from free SEC data — profitability, growth, financial strength, earnings quality, and event/ownership catalysts. No market price and no licensed model: each axis is the share of source-backed checks it passes. Descriptive factors, not advice or a forecast.

Signs

3 severe5 warning2 good
  • Negative shareholder equity
  • Altman Z″ in the distress zone
  • Filed a late-filing notice (Form NT) — missed an SEC deadline
  • Operating losses (negative operating margin)
  • Reported a net loss
  • Revenue declined year-over-year
  • High leverage (liabilities > 70% of assets)
  • Negative operating cash flow
  • Strong return on equity (>15%)
  • Clean earnings (low accruals)

Derived from the company's own SEC figures (fundamentals, forensic scores, filing discipline) — descriptive factors, not advice or a forecast.

Risk flags

late SEC filings

A Form NT means the company notified the SEC it would file a periodic report late — often an accounting, audit or liquidity warning sign. Also search SEC enforcement actions for this company.

5%+ owners

SEC Schedule 13D / 13G · last 3 yrs

Holders who disclosed a 5%+ stake. 13D signals intent to influence or control; 13G is a passive holding. Latest filing per holder — open it for the exact stake.

Short interest

FINRA · bi-monthly
SettlementShares shortDays to coverΔ vs prior
Apr 15, 20269801.0+100.0%
Dec 31, 20251,9911.0+100.0%
Nov 14, 202526,7461.0+1665.4%
Oct 31, 20251,5151.0+100.0%
Jul 15, 202542,6001.0+100.0%

Shares sold short as reported to FINRA. Days-to-cover = short shares ÷ average daily volume — higher means more potential squeeze pressure.

Material events

SEC Form 8-K · most recent

Events the company reported on Form 8-K, labelled by the SEC item code it filed under — its own classification, not our interpretation.

Recent SEC filings

All filings ↗

Event-driven situations (1)

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