Free Flow USA, Inc.

What they do

Free Flow USA was incorporated in 2011 and pursued solar pumps, skin care, tissue paper and used auto parts before purchasing recycling assets, including Inside Auto Parts, in December 2020. The Inside Auto Parts facility was sold back to its original sellers in early January 2022, and the company's assets were sold in March 2024. The 10-K states the Auto Parts Division has ceased operations, while the latest 10-Q says it has re-started a small auto-parts sales business and is preparing a website. Other units include Motors & Metals (scrap metal, no transaction materialized), Accurate Investments, dormant City Autos, and Orbis Energy, which is pursuing oil and gas discussions.

Revenue drivers

• Professional / financing-advisory fees — The only revenue reported in 2025: $30,000 of non-recurring financing-related fee income recognized under ASC 606, described by management as limited and non-recurring.
• Auto parts sales — The 10-Q reports the division re-started a 'small but significant' auto parts sales business and is preparing a website; the segment contributed to the $11,900 of revenue in the first half of 2026.
• Scrap metal trading (Motors & Metals, Inc.) — Stated as active in scrap metal trading and processing, but management says no transaction has materialized as yet, so it has contributed no disclosed revenue.
• Oil & gas (Orbis Energy, Ltd.) — Orbis is pursuing acquisition or joint-venture discussions in oil and gas; no transaction has concluded and no revenue has been reported.

Recent performance

Full-year 2025 revenue was $30,000 from professional services, up from $9,148 in 2024, while the net result swung to a $192,333 net loss from $644,209 of net income in 2024. First-half 2026 revenue was $11,900 with no cost of goods sold, producing $11,900 of gross profit, versus no revenue in the first half of 2025. First-half 2026 operating expenses rose to $50,842 from $41,857, and the net loss widened to $38,942 from $26,844. At June 30, 2026, the company reported $4,194 of cash, total assets of $197,917, total liabilities of $1.4 million, and shareholders' equity of negative $1.2 million.

Strategy

Management states it continues to seek acquisitions of operating businesses, has signed memorandums of understanding, and that none of the prospects passed due diligence. The 10-Q says shares of all subsidiaries except Orbis Energy are being transferred to Automet, Ltd. for administrative and analytical purposes, without changing the economic structure. Orbis is actively pursuing oil and gas acquisition or joint-venture discussions. The company has not obtained any firm commitments for additional financing and says it lacks sufficient capital for expansion.

Risks

• Going-concern doubt — The independent registered public accounting firm's report on the December 31, 2025 financial statements includes a going-concern explanatory paragraph describing substantial doubt about the company's ability to continue.
• No stable revenue base — 2025 revenue of $30,000 was limited and non-recurring, and management states the auto parts, scrap metal and city autos units are dormant or have no materialized transactions.
• Negative equity and thin cash — At June 30, 2026 the company reported $4,194 of cash against $1.4 million of liabilities and negative $1.2 million of shareholders' equity.
• Financing dependency — Management states the company does not have sufficient capital resources for expansion and no commitments for additional funds have been made by management or other stockholders.

Outlook

Management says it will continue to pursue acquisitions and describes Orbis Energy as actively pursuing oil and gas discussions, with any concluded deal to be publicly announced. It also says the auto parts division has re-started small-scale sales and is preparing a website. The 10-K states the existing cash resources are expected to facilitate a smooth existence for two or more years even if revenues do not increase, while warning the company remains dependent on future financing and successful execution of its strategy.