Free Flow USA Inc. reported a net loss of $192,333 for the fiscal year ended December 31, 2025, compared to a net income of $644,208 in 2024. Revenue increased to $30,000 in 2025 from $9,148 in 2024, primarily from non-recurring professional services. Operating expenses significantly decreased to $131,834 in 2025 from $558,300 in 2024, mainly due to lower administrative and interest expenses. The company's auto parts division has ceased business activities, and other subsidiaries like Motors & Metals, Inc. and Accurate Investments, Inc. are pursuing opportunities without significant transactions yet. A subscription receivable of $200,000 for 1,000,000 common shares, received via checks, had not been deposited or cleared as of December 31, 2025, leading to a full provision for uncertainty in collectibility. Preferred Shares Series B and C were converted into Promissory Notes totaling $700,935 on September 29, 2025, with no set repayment date and no interest. The company faces substantial doubt about its ability to continue as a going concern due to recurring losses, limited revenues, and dependence on future financing. As of December 31, 2025, cash and cash equivalents were $11,322, down from $91,349 in 2024. Total current assets were $207,384, and total current liabilities were $160,275 as of December 31, 2025.