# EDGAR Filing Document

**Accession Number:** 0001543652
**File Stem:** 0001096906-26-000793
**Filing Date:** 2026-5
**Character Count:** 58626
**Document Hash:** 9dc7625e371db5d50072c862faa3824e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001096906-26-000793.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001096906-26-000793

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 51

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260514

**DATE AS OF CHANGE**: 20260514

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Free Flow USA, Inc.
- **CENTRAL INDEX KEY:** 0001543652
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-AUTO & HOME SUPPLY STORES [5531]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 453838831
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-54868
- **FILM NUMBER:** 26976992

**BUSINESS ADDRESS:**
- **STREET 1:** 9243 JOHN F. KENNEDY BLVD.
- **STREET 2:** SUITE 104
- **CITY:** NORTH BERGEN
- **STATE:** NJ
- **ZIP:** 07047
- **BUSINESS PHONE:** 703-789-3344

**MAIL ADDRESS:**
- **STREET 1:** 9243 JOHN F. KENNEDY BLVD.
- **STREET 2:** SUITE 104
- **CITY:** NORTH BERGEN
- **STATE:** NJ
- **ZIP:** 07047

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Free Flow, Inc.
- **DATE OF NAME CHANGE:** 20120301

?xml version='1.0' encoding='ASCII'? Free Flow USA Inc. - Form 10-Q SEC filing

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

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| | |
|:---|:---|
| **☒** | **QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** |
|  | **FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2026** |

---

**Commission file number 000-54868**

![Picture](fflo10q_1.jpg)

**Free Flow USA Inc.**

(Exact name of registrant as specified in its charter)

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| | |
|:---|:---|
| **Delaware** | **45-3838831** |
| (State or other jurisdiction | (IRS Employer |
| of incorporation) | Identification No.) |

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9243 John F. Kennedy Blvd., Suite 104 North Bergen, NJ 07047

(Address of Principal Executive Offices)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(703) 789-3344

(Registrant's Telephone Number)

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Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the last 90 days. . Yes ⌧ No ◻

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ⌧ No ◻

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer, "accelerated filer," "non-accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected transaction period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

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Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ⌧

Applicable Only to Issuer Involved in Bankruptcy Proceeding During the receding Five Years.

N/A.

Applicable Only to Corporate Registrants

Securitas registered to Pursuant to Section 12(b) of the Act.

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| N/A | FFLO | OTC QB |

---

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 31,000,000 shares as of May 13, 2026.

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| | |
|:---|:---|
| [ITEM 1. FINANCIAL STATEMENTS](#a1) | 2 |
| [Notes to Condensed Consolidated Financial Statements](#a2) | 6 |
| [ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION](#a3) | 11 |
| [ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS](#a4) | 12 |
| [ITEM 4. CONTROLS AND PROCEDURES](#a5) | 12 |
| PART II – OTHER INFORMATION |  |
| [ITEM 1. LEGAL PROCEEDINGS](#a6) | 13 |
| [ITEM 1A. RISK FACTOR](#a7) | 13 |
| [ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS](#a8) | 13 |
| [ITEM 3. DEFAULTS UPON SENIOR SECURITIES](#a9) | 14 |
| [ITEM 4. MINE SAFETY DISCLOSURE](#a10) | 14 |
| [ITEM 5. OTHER INFORMATION](#a11) | 14 |
| PART II. OTHER INFORMATION | 14 |
| [ITEM 6. EXHIBITS.](#a12) | 14 |
| [SIGNATURES](#a13) | 15 |

---

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**ITEM 1. FINANCIAL STATEMENTS**

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| | | |
|:---|:---|:---|
| **FREE FLOW USA, INC. & SUBSIDIARIES** | **FREE FLOW USA, INC. & SUBSIDIARIES** | **FREE FLOW USA, INC. & SUBSIDIARIES** |
| **CONSOLIDATED BALANCE SHEETS** | **CONSOLIDATED BALANCE SHEETS** | **CONSOLIDATED BALANCE SHEETS** |
|  | **As of** | **As of** |
|  | **March 31, 2026** | **December 31, 2025** |
|  | *(Unaudited)* | *(Audited)* |
| **ASSETS** | **ASSETS** | **ASSETS** |
| **Current Assets** |  |  |
| Cash and cash equivalents | $12847  | $11322  |
| Other Current Assets, net | 160662  | 163332  |
| Refund due from IRS - ERTC | 32730  | 32730  |
| **TOTAL CURRENT ASSETS** | 206239  | 207384  |
| **TOTAL ASSETS** | **$** **206239**  | **$** **207384**  |
| **LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)** | **LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)** | **LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)** |
| **Current Liabilities** |  |  |
| Accounts Payable | $180239  | $160275  |
| **TOTAL CURRENT LIABILITIES** | **180239**  | **160275**  |
| **Long Term Liabilities** |  |  |
| SBA EIDL | 500000  | 500000  |
| Promissory Notes Payable | 700935  | 700935  |
| **TOTAL LONG TERM LIABILITIES** | 1200935  | 1200935  |
| **TOTAL LIABILITIES** | **1381174**  | **1361210**  |
| **Redeemable Preferred Stock** |  |  |
| Series B; 500,000 shares authorized; 330,000 and 0 issued and outstanding as of March 31, 2026, and December 31, 2025 respectively (Classified as Mezzanine Equity)  | -  | -  |
| Series C; 500,000 shares authorized; 470,935 and 0 issued and outstanding as of March 31, 2026 and December 31, 2025 respectively (Classified as Mezzanine Equity) - As equity in Accurate Auto Parts, Inc. | -  | -  |
| **Stockholders' Equity (Deficit)** |  |  |
| Preferred Stock ($0.0001) par value, 20,000,000 shares authorized 10,000 shares par value $0.0001 Class A issued and outstanding as of March 31, 2026 and December 31, 2025 , respectively | 1  | 1  |
| Common stock, ($0.0001) par value, 100,000,000 shares authorized and 31,000,000 and 31,000,000 shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively | 3100  | 3100  |
| Additional Paid in capital | 549862  | 549862  |
| Current year Profit (Loss) | (21109)  | (192332)  |
| (Accumulated Deficit) / Net worth, brought forward | (1706790)  | (1514457)  |
| **TOTAL STOCKHOLDERS' EQUITY / (DEFICIT)** | (1174937)  | (1153827)  |
| **TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)** | **$** **206238**  | **$** **207384**  |

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The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements

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| | | |
|:---|:---|:---|
| **FREE FLOW USA, INC. & SUBSIDIARIES** | **FREE FLOW USA, INC. & SUBSIDIARIES** | **FREE FLOW USA, INC. & SUBSIDIARIES** |
| **Unaudited Condensed Consolidated Statements of Operations** | **Unaudited Condensed Consolidated Statements of Operations** | **Unaudited Condensed Consolidated Statements of Operations** |
|  | **Three Months Ended March 31,**  | **Three Months Ended March 31,**  |
|  | **2026** | **2025** |
| **Revenues:** |  |  |
| Sales | 8000  | -  |
| Total Revenues | 8000  | -  |
| Cost of Goods Sold | -  | -  |
| **Gross Profit** | 8000  | -  |
| **Operating Expenses:** |  |  |
| Selling ,General & Administrative Expenses | 29109  | 27475  |
| **Total operating expenses** | 29109  | 27475  |
| **Loss from operations** | (21109)  | (27475)  |
| **Other Income (Expense):** |  |  |
| Other Income | -  | 6752  |
| Net Loss before Taxes | (21109)  | (20723)  |
| Provision for Income Tax | -  | -  |
| Net Loss | (21109)  | (20723)  |
| BASIS INCOME (LOSS) PER COMMON SHARE | (0.001)  | (0.001)  |
| NUMBER OF COMMON SHARES OUTSTANDING | 31000000  | 30000000  |
| The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  | **FREE FLOW USA, INC. & SUBSIDIARIES**  |
| **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** | **Unaudited Condensed Consolidated Statements of Stockholders' Equity** |
|  |  |  |  |  | **ADDITIONAL** |  |  | **TOTAL** |
|  | **COMMON STOCK** | **COMMON STOCK** | **PREFERRED STOCK** | **PREFERRED STOCK** | **PAID-IN** | **SUBSCRIPTION** | **RETAINED** | **STOCKHOLDERS'** |
|  | **SHARES** | **AMOUNT** | **SHARES** | **AMOUNT** | **CAPITAL** | **RECEIVED** | **EARNINGS** | **EQUITY** |
|  |  |  | Series - A |  |  |  |  |  |
| Balance as of January 1, 2026 | 31000000 | $3100  | 10000  | $1  | $549862  | $-  | $(1706790)  | **$** **(1153827)**  |
| Net Loss | - | -  | -  | -  | -  | -  | (21109)  | $(21109)  |
| **Balance as of March 31, 2026** | **31000000** | **$** **3100**  | **10000**  | **$** **1**  | **549862**  | **0**  | **(1727899)**  | **(1174936)**  |
|  |  |  |  |  | **ADDITIONAL** |  |  | **TOTAL** |
|  | **COMMON STOCK** | **COMMON STOCK** | **PREFERRED STOCK** | **PREFERRED STOCK** | **PAID-IN** | **SUBSCRIPTION** | **RETAINED** | **STOCKHOLDERS'** |
|  | **SHARES** | **AMOUNT** | **SHARES** | **AMOUNT** | **CAPITAL** | **RECEIVED** | **EARNINGS** | **EQUITY** |
|  |  |  | Series - A |  |  |  |  |  |
| Balance as of January 1, 2025 | 30000000 | $3000  | 10000  | $1  | $349962  | $-  | $(1514457)  | **$** **(1161494)**  |
| Net Loss | - | -  | -  | -  | -  |  | (20723)  | $(20723)  |
| **Balance as of March 31, 2025** | **30000000** | **$** **3000**  | **10000**  | **$** **1**  | **$** **349962**  | **$** **-**  | **$** **(1535180)**  | **$** **(1182217)**  |
| The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  |  |  |

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| | | |
|:---|:---|:---|
| **FREE FLOW USA, INC. & SUBSIDIARIES** | **FREE FLOW USA, INC. & SUBSIDIARIES** | **FREE FLOW USA, INC. & SUBSIDIARIES** |
| **Unaudited Condensed Consolidated Statements of Cash Flows** | **Unaudited Condensed Consolidated Statements of Cash Flows** | **Unaudited Condensed Consolidated Statements of Cash Flows** |
|  | **Three Months Ended March 31,**  | **Three Months Ended March 31,**  |
|  | **2026** | **2025** |
| **CASH FLOW FROM OPERATING ACTIVITIES** |  |  |
| Net Loss | (21109)  | (20723)  |
| Changes in operating assets and liabilities : |  |  |
| Other Current Assets, net | 2670  | (1410)  |
| Accounts Payable | 19964  | (2697)  |
| **NET CASH PROVIDED BY /(USED IN) OPERATING ACTIVITIES** | 1525  | (24830)  |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | 1525  | (24830)  |
| CASH AND CASH EQUIVALENTS IN THE BEGINNING OF PERIOD | 11322  | 91349  |
| CASH AND CASH EQUIVALENTS AT THE END OF PERIOD | $12847  | 66519  |
| The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  | The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements  |

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**Free Flow USA, Inc. and Subsidiaries**

Notes to Unaudited Condensed Consolidated Financial Statements

**NOTE 1 – ORGANIZATION AND DESCRIPTIONS**

Free Flow USA, Inc. (the "Company") was incorporated as Free Flow, Inc. on October 28, 2011 [Name changed to Free Flow USA, Inc. on May 28, 2024], under the laws of the State of Delaware to enter the green energy industry. It began with the idea of developing a swimming pool solar pump system. The solar energy business became very volatile due to the constant decline in the prices of solar panels. The Company could not conclude any business in the solar energy sector. In February 2016, the Company formed a subsidiary, namely JK Sales, Corp. (name changed to "Accurate Auto Parts, Inc.") and began the business of selling used auto parts.

Accurate Auto Sales, Inc. sold its assets in March 2024 and paid off a significant portion of its debts, which were secured by the property that was sold.

The other active subsidiaries, namely Motors & Metal, Inc., City Autos, Corp., and FFLO Auto Auction, Inc., also paused their operations as all entities were operating from the premises that were sold. The company moved its corporate office to New Jersey, where it entered into a contract to acquire a pharmaceutical company. The entity being acquired failed the due diligence because its auditors could not provide a clean audited report. Since then, the company has looked into several acquisition opportunities and is expecting to soon have a positive conclusion.

**NOTE 2 GOING CONCERN**

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net book losses of approximately $1,727,899 since inception and has generated limited and non-recurring revenues during the current year. In addition, the Company has recorded subscription receivable balances for which cash has not yet been realized and has recognized a provision due to uncertainty in collectability. These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that the financial statements are issued.

The Company's ability to continue as a going concern is dependent upon its ability to generate sufficient revenues, obtain additional financing through equity or debt issuances, and effectively execute its business plan. Management intends to raise additional capital and pursue strategic opportunities; however, there can be no assurance that such efforts will be successful. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary if the Company is unable to continue as a going concern.

**NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**BASIS OF PRESENTATION**

The Company has prepared the accompanying unaudited condensed Consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"), including Form 10-Q and Regulation S-X. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments, unless otherwise indicated) which are, in the opinion of management, necessary to fairly state the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") have been omitted pursuant to such rules and regulations. The information in these financial statements should be read with the audited financial statements and notes thereto for the year ended December 31, 2025, in our Annual Report on Form 10 – K filed with the SEC on March 31, 2026. The results of the three months ended March 31, 2026 (unaudited), are not necessarily indicative of the results to be expected for the full year ending December 31, 2026.

**USE OF ESTIMATES**

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP") requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and revenues and expenses during the year reported. Actual results could differ from those estimates. Estimates are used when accounting for revenue recognition, the allowance for bad debts, income taxes, and unrecognized tax benefits. Actual results could differ from those estimates.

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**CASH AND CASH EQUIVALENTS**

Cash and cash equivalents include cash deposited in banks, demand deposits, money market accounts, and highly liquid, short-term investments with an initial term of three months or less. The Company maintains its cash with high-quality financial institutions.

**ACCOUNTS RECEIVABLES**

The Company's Accounts receivable are derived from products and services delivered to customers and are stated at their net realizable value. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectable are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

**ALLOWANCES FOR CREDIT LOSSES**

Receivables are reported as a net of an allowance for credit losses. The allowance is measured on a pool basis when similar risk characteristics exist, and a loss rate for each pool is determined using historical credit loss experience as the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current conditions (e.g., management's evaluation of the aging of customers' receivables balances and the financial condition of our customers) as well as changes in forecasted macroeconomic conditions, such as changes in the unemployment rate, gross domestic product growth rate, or credit default rates.

**CONCENTRATION OF CREDIT RISKS**

Financial instruments that potentially subject us to a significant concentration of credit risk consist primarily of cash and cash equivalents and receivables. We control our exposure to credit risk associated with these instruments by (i) placing cash and cash equivalents with several major financial institutions, (ii) holding high-quality financial instruments, and (iii) maintaining strict policies over credit extension that include credit evaluations, credit limits, and monitoring procedures.

**PROPERTY AND EQUIPMENT**

Property and equipment are stated at cost less accumulated depreciation. Expenditures for major additions and improvements that extend the useful life of the related asset are capitalized. As property or equipment is sold or retired, the applicable cost and accumulated depreciation are removed from the accounts, and the resulting gain or loss thereon is recognized. Work in progress consists primarily of building. Depreciation is calculated using a straight-line method. The estimated useful lives of Equipment and fixtures are 5 years.

**INTANGIBLE ASSETS**

**Initial Measurement**

Intangible asset acquisitions in which the consideration given is cash are measured by the amount of cash paid, which generally includes the transaction costs of the asset acquisition. However, if the consideration given is not in the form of cash (that is, in the form of noncash assets, liabilities incurred, or equity interests issued), measurement is based on either the cost which shall be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable.

**Subsequent Measurement**

The company accounts for its intangible assets under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification Subtopic ("ASC") 350-30-35 "Intangibles--Goodwill and Other--General Intangibles Other than Goodwill-Subsequent Measurement". Under this method, the company is required to test an indefinite-lived intangible asset for impairment at least annually. This is done by comparing the asset's fair value with its carrying amount. If the carrying amount exceeds the asset's fair value, the difference between them is recognized as an impairment loss.

**INCOME TAXES**

The Company accounts for its income taxes in accordance with FASB Accounting Standards Codification ("ASC") No. 740, "Income Taxes". Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of

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management, it is more likely than not that some portion or all the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

**FAIR VALUE OF FINANCIAL INSTRUMENTS**

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

**o Level 1**: Unadjusted quoted prices in active markets for identical assets or liabilities to the reporting entity at the measurement date.

**o Level 2**: Quoted prices for similar assets or liabilities in markets that are not active, or for which all significant inputs are observable, either directly or indirectly, for substantially the full term of the assets or liability.

**o Level 3**: Unobservable inputs for the asset and liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date.

The carrying amounts reported in the balance sheet for cash, accounts payable, and notes payable approximate their estimated fair market value based on the short-term maturity of these instruments. In addition, FASB ASC 825-10-25 "Fair Value Option" was effective for January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. NET LOSS PER SHARE Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

**INVENTORIES**

The Company values its inventories at the lower of cost or net realizable value. Net realizable value can be influenced by current anticipated demand. If the actual demand is lower than our estimates, additional reductions to inventory carrying value would be necessary in the period in which such a determination is made.

**BUSINESS COMBINATIONS AND ASSETS ACQUISITIONS**

The Company evaluates acquisitions of assets and other similar transactions to assess whether or not the transaction should be accounted for as a business combination or an asset acquisition by first applying a screen test to determine if substantially all the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If the screen test is met, the transaction is accounted for as an asset acquisition. If the screen test is not met, further determination is required to determine whether the Company has acquired inputs and processes capable of producing outputs that meet the requirements of a business. If determined to be an asset acquisition, the Company accounts for the transaction under ASC 805-50, which requires the acquiring entity in an asset acquisition to recognize assets acquired and liabilities assumed based on the cost to the acquiring entity on a relative fair value basis, which includes transaction costs in addition to consideration given. Goodwill is not recognized in an asset acquisition, and any excess consideration transferred over the fair value of the net assets acquired is allocated to the identifiable assets based on relative fair values. In process research and development, or IPR&D projects with no alternative future use are recorded in R&D expense upon acquisition, and contingent consideration obligations incurred in connection with an asset acquisition are recorded when it is probable that they will occur, and they can be reasonably estimated.

**SHARE-BASED COMPENSATION**

We account for stock-based compensation in accordance with ASC 718, *Compensation-Stock Compensation.* Under the fair value recognition provision of this guidance, share-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the requisite service period and reduced for actual forfeitures in the period they occur. Stock-based compensation is included as consulting expenses in our consolidated statements of operations.

**REVENUE RECOGNITION**

The Company has adopted ASC 606 – Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from service-related agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligation in the contract; (3) determine the transaction price;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied.

**SUBSCRIPTION RECEIVABLE**

The Company recorded a subscription receivable of $200,000.00 in connection with the issuance of 1,000,000 common shares. The related consideration was received in the form of checks that have not been deposited or cleared as of March 31, 2026. Due to uncertainty regarding collectability, the Company recorded a full provision against the subscription receivable balance. Management will reassess the collectability of this balance in future periods and will reverse the provision if the related amounts are collected or if the underlying shares are cancelled.

**RELATED PARTY TRANSACTIONS**

Sabir Saleem, the officer and director of the Company, may, in the future, become involved in other business opportunities as they become available, thus he may face a conflict in selecting between the Company and his other business opportunities. The Company has not formulated a policy for the resolution of such conflicts.

**NOTES 3 - PAYABLE – RELATED PARTY**

The two notes that resulted upon redemption of Preferred Shares Series "C" and "D" were converted to Promissory Notes Payable and show an unpaid balance in the amounts of $230,000 and 470,935 respectively. By mutual consent, no payment date has been set. The notes do not bear any interest.

**RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS**

The Company has implemented all applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that any other new accounting pronouncements that have been issued might have a material impact on its financial position or results of operations.

**NOTE 4 – PROMISSORY NOTES**

The Company issued Promissory Notes(s) to the creditor(s) in connection with 330,000 Series B and 470,935 Series C preferred shares. The Notes Payable were recorded in the books as principal amounts for a sum of $330,000 and $470,935, respectively. With the mutual consent of the Company and Note Holder, the redemption dates of this liability are pending, subject to the Company's ability to pay off the debt.

**NOTE 5 – INCORPORATION OF SUBSIDIARY**

In February 2015, the company incorporated a subsidiary, Promedaff, Inc. and purchased a skin care product line and formulations for $2,000,000 against a promissory note. An e commerce platform was set up for sales and marketing. The efforts did not bear any success and the entire inventory was sold through the Seller and the Promissory Note was cancelled and marked "VOID". The name of this entity had been changed to Motors & Metals, Inc.

As reported in 10Qs for the earlier quarters, as well as in 10-K for the Annual reports, on February 4, 2016 the company incorporated another subsidiary in the State of Virginia under the name of JK Sales, Corp. (on December 7, 2017 the name was changed to Accurate Auto Parts, Inc.,) and was doing business of buying end of life and salvage vehicles and selling auto parts. The assets of this subsidiary were sold in March 2024, however it continues to seek sub-contractor to continue the business; one prospect is reviewing the opportunity.

On April 17, 2018 the company incorporated in Virginia, another subsidiary named Accurate Investments, Inc. the objectives of acquiring real estate property, which plan is expected to finally materialize. Once a contract is concluded then the information will be made public.

On January 4, 2017 the company incorporated in Virginia another subsidiary named City Autos, Corp. with the objectives of operating an auto dealership and has finally commenced operations. Free Flow Auto Auction, an on-line auto auction platform. Due to sale of the premises, both these entities remain inactive.

On December 22, 2020 the company through another subsidiary named FFLO – Inside Auto Parts, Inc. acquired the assets and business of an auto recycling entity located on a 16 acre facility in Mineral, Virginia. These assets through an amicable settlement, were resold to the seller in January 2022 due to reason that company failed to obtain to financing to redeem the promissory note given to the Seller.

------

**NOTE 5 – RELATED PARTY**

There were no related party transactions required to be reported for the current period.

**NOTE 6 – CAPITAL STOCK**

The Company's capitalization is 100,000,000 common shares with a par value of $0.0001 per share and 20,000,000 preferred stocks, with a par value of $0.0001 per share.

Of the 20,000,000 authorized Preferred Stock, the company has designated 10,000 shares as "Preferred Shares - Series A". Each share of "Preferred Share - Series A" carries voting rights equal to ten thousand (10,000) votes. In other words, the 10,000 "Preferred Shares - Series A" collectively have a voting right equal to one hundred million (100,000,000) common shares of the Corporation.

On November 22, 2011, the Company issued a total of 25,000,000 shares of common stock to one director for cash in the amount of $0.0008 per share for a total of $20,000.

On December 6, 2011, the Company issued a total of 1,200,000 shares of common stock to Garden Bay International for cash in the amount of $0.000833 per share for a total of $1,000.

On August 1, 2014, the Company issued 300 Preferred Shares--series A to Redfield Holdings Ltd. for $1 each for a total of $300.

On December 31, 2014, the Company had a Note outstanding in the principal amount of $330,000 plus interest payable to GS Pharmaceuticals, Inc. On March 31, 2015, by mutual consent, this note and accrued interest were converted to 330,000 preferred shares - Series "B".

On March 30, 2015, the Company issued 9,700 Preferred Shares – Series A to Redfield Holdings Ltd. for a total sum of $58,000.

On December 31, 2018, the Company had a Note outstanding in the principal amount of $470,935; by mutual consent, this note and accrued interest were converted to 470,935 preferred shares - Series C.

On April 2, 2019, the Company received a sum of $14,490 for the issuance of 21,000 restricted common shares.

As of December 31, 2019, the Company had 26,221,000 shares of common stock issued and outstanding and 10,000 shares of preferred Shares – Series "A", 330,000 Series "B", and 470,935 Series "C" issued and outstanding.

As of December 31, 2023, the Company had 25,876,900 shares of common stock issued and outstanding and 10,000 shares of preferred Shares – Series "A", 330,000 Series "B", and 470,935 Series "C" issued and outstanding.

As of December 31, 2024, the Company had 30,000,000 shares of common stock issued and outstanding and 10,000 shares of preferred shares – Series "A", 330,000 Series "B", and 470,935 Series "C" issued and outstanding.

As of December 31, 2025, the Company had 31,000,000 shares of common stock issued and outstanding and 10,000 shares of preferred shares – Series "A". The company is yet to realize the amounts received and has shown it as subscription receivables. As of September 29, 2025, the stock of shares Series" B" and Series "C" were marked redeemed and the amount was booked as liability under "Notes Payable B and C" respectively.

**NOTE 7 – SUBSEQUENT EVENT**S

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to the period ended March 31, 2026, to the date these financial statements were issued, and determined that there is no material subsequent event to disclose in these financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. A few merger and acquisition proposals are also being considered. Once any firm negotiation is arrived at, then appropriate announcements shall be made public

------

**ITEM 2. MANAGEMENT'S DISCUSSION AND ALALYIS OR PLAN OF OPERATION**

THE FOLLOWING DISCUSSION SHOULD BE READ IN CONJUNCTION WITH OUR UNAUDITED FINANCIAL STATEMENTS AND NOTES THERETO INCLUDED HEREIN. IN CONNECTION WITH, AND BECAUSE WE DESIRE TO TAKE ADVANTAGE OF, THE "SAFE HARBOR" PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995, WE CAUTION READERS REGARDING CERTAIN FORWARD LOOKING STATEMENTS IN THE FLOWING DISCUSSION AND ELSEWHERE IN THE THIS REPORT AND IN ANY OTHER STATEMENT MADE BY, OR AN BEHALF, WHETHER OR NOT IN FUTURE FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION, FORWARD-LOOKING STATEMENTS ARE STATEMENT NOT BASED ON HISTORICAL INFORMATION AND WHICH RELATE TO FUTURE OPERATIONS, STRATEGIES, FINANCIAL RESULTS OR OTHER DEVELOPMENTS. FORWARD-LOOKING STATEMENTS ARE NECESSARILY BASED UPON ESTIMATES AND ASSUMPTIONS THAT ARE INHERENTLY SUBJECT TO SIGNIFICANT BUSINESS, ECONOMIC AND COMPETITIVE UNCERTAINTIES, MANY OF WHICH ARE BEYOND OUR CONTROL AND MANY OF WHICH, WITH RESPECT TO FUTURE BUSINESS DECISIONS, ARE SUBJECT TO CHANGE, THESE UNCERTAINTIES AND CONTINGENCIES CAN AFFECT ACTUAL RESULTS AND COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FORM THOSE EXPRESSED IN ANY FORWARD-LOOKING STATEMENTS AND COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE EXPRESSED IN ANY FORWARD LOOKING STATEMENTS MADE BY, OR ON OUR BEHALF, WE DIS TO UPDATE FORWARD-LOOKING STATEMENTS.

**PLAN OF OPERATION**

Auto Parts Division:

There is no business activity. The division has ceased to conduct the auto parts business.

Motors & Metal, Inc. – Progress discussed as follows:

Motors & Metals, Inc. is active in the scrap metal trading and processing business, but no transaction has materialized as yet.

Accurate Investments, Inc.:

This entity is also in good standing and continues to pursue investment opportunities. No significant transaction has concluded yet.

.

City Autos, Corp.:

The Department of Motor Vehicles has been advised that the company will remain dormant until further notice.

**RESULTS OF OPERATIONS**

The Company recognized revenues of $8,000.00 during the three months ended March 31, 2026, and no revenues during the three months ended March 31, 2025. The net revenues for the period ended March 31, 2026, were more by $8,000.00 than for the same period in 2025. The Company did not incur any Cost of Goods Sold during the three months ended March 31, 2026, nor during the same period in 2025. The Company reported Gross Profit of $8,000.00 for the three months ended March 31, 2026, compared to no Gross Profit for the same period in 2025.

During the three months ended March 31, 2026, the Company incurred operational expenses of $29,109.00, compared to $27,475.00 for the three months ended March 31, 2025. This increase in operational expenses was due to higher admin expenses.

During the three months ended March 31, 2026, the company recorded a net loss of $21,109.00, compared with a net loss of $20,723.00 for the corresponding period in 2025. The increase in net loss was primarily attributable to higher administrative expenses in 2026 relatives to the same period in 2025.

The tax returns for the previous year have not been filed and shall be filed within the admissible period. Due to accumulated losses, there is no tax liability.

The Company's office remains at 9243 John F. Kennedy Blvd., Suite 104, North Bergen, NJ 07047.

------

**LIQUIDITY**

THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S REPORT ON THE COMPANY'S FINANCIAL STATEMENTS AS OF DECEMBER 31, 2017, AND FOR EACH OF THE PRECEDING YEARS THEN ENDED, INCLUDES A "GOING CONCERN" EXPLANATORY PARAGRAPH, THAT DESCRIBES SUBSTANTIALLY DOUBT ABOUT THE COMPANY'S ABILITY TO CONTINUE AS A GOING CONCERN.

On March 31, 2026, the Company had total current assets of $206,239.00, consisting of $12,847 in cash, and $160,662.00 as Other Current Assets, net, due from the IRS of $32,730.

**NEED FOR ADDITIONAL CAPITAL**

The Company does not have sufficient capital to meet its expansion Capital needs. The Company will have to seek loans or Equity placements to cover such cash needs.

No commitments to provide additional funds have been made by the Company's management or other stockholders. Accordingly, there can be no assurance that any additional funds will be available to the Company to allow it to cover the Company's expansion budget.

**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS**

As a "Smaller Reporting Company" as defined by item 10 of Regulation S-K, we are not required to provide information required by this item.

**ITEM 4. CONTROLS AND PROCEDURES**

***Management's Report on Disclosure Controls and Procedures***

Management is responsible for establishing and maintaining adequate internal control so as to

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) maintain the records in reasonable detail, which will accurately and fairly reflect the transactions and dispositions of the Company's assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) to provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that the Company's receipts and expenditures are made within the delegated authority; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) to provide reasonable assurance for the prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on company's financial statements.

However, the management asserts that the company does not have any accounting staff due to limited financial resources though has plans to recruit gradually. Also, this company does not have a well written document on accounting policies and procedures, though has plans to have them shortly. Consequently, this can result in possible errors in the presentation and disclosure of financial information in our annual, quarterly, and other filings.

The SIC Code of 1700 as showing in Edgar for this company is no longer valid, since this company is now dealing with the auto parts, as OEM Recycled Auto Parts. Segregation of duties is an important factor in Internal Control. Though it is achieved to a certain extent, the management is committed to strengthen the internal controls effectively in the coming months.

***Changes in Internal Control over Financial Reporting***

During the fiscal quarter ended March 31, 2026, there has been no change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

------

**PART II – OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS**

None.

**ITEM 1A. RISK FACTOR**

**Not Applicable to Smaller Reporting Companies.**

**ITEM 2 UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

**Preferred Shares**

On March 30, 2015, the Company issued 9,700 shares of Preferred Shares – Series A stock to Redfield Holdings, Ltd. for $1 each for a total of $58,000. On December 31, 2014, the Company had a Note outstanding in the principal amount of $330,000 plus interest payable to GS Pharmaceuticals, Inc. On March 30, 2015, by mutual consent, this note, and accrued interest were converted to 330,000 preferred shares – Series "B". On November 1, 2018, the Company designated 500,000 preferred shares – Series "C" as mezzanine capital for its wholly owned subsidiary, namely Accurate Auto Parts, Inc., to be redeemed upon repayment of a loan made by River Valley Bank to Accurate Auto Parts, Inc. for the purchase of property and working capital. The loan from Redfield Holdings, Ltd., with the consent of Redfield Holdings, Ltd., was transferred in the corporate books to show the transfer of the loan amount of $470,935 against the issuance of 470,935 preferred shares – Series "C". All of the above Preferred Shares were issued to Redfield Holdings Ltd., which is100% owned by Mr. Sabir Saleem, the CEO of the Company. On September 28, 2024, as per the request of Mr. Sabir Saleem, all of the above-preferred shares were transferred from Redfield Holdings Ltd. to Mr. Sabir Saleem, being the sole beneficial owner from day one; such transfer has no material effect due to the change of name of the shareholder. On September 29, 2025, the Company converted Preferred Shares – Series B & C into Promissory Notes. The total sum of Promissory Notes is $700,935.00, and the repayment is subject to an amicable decision at a later date.

**Common Shares**

On April 2, 2019, the Company received a sum of $14,490 against the issuance of 21,000 restricted common shares. On May 1, 2023, the Company received a sum of $10,000 against th0e issuance of 35,000 restricted common shares. On May 11, 2023, in a private transaction, the Company accepted a sum of $1,000 against the issuance of 1,000,000 restricted Common shares of the Company. On December 30, 2023, in a private transaction, the Company accepted a sum of $10,000 against the issuance of 50,000 restricted Common shares of the Company. On July 29, 2024, in a private transaction, the Company accepted a subscription agreement against the issuance of 1,000,000 shares for a sum of $200,000. On September 28, 2024, in a private transaction, the Company accepted a subscription agreement against the issuance of 3,073,100 Restricted Common shares for $307.00. The price of all common shares issued has been arbitrarily fixed. On July 15, 2025, the Company received a sum of $200,000.00 against the issuance of 1,000,000 common shares.

------

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

None.

**ITEM 4. MINE SAFETY DISCLOSURE**

Not Applicable

**ITEM 5. OTHER INFORMATION**

**PART II. OTHER INFORMATION**

**ITEM 6. &nbsp;&nbsp;&nbsp;&nbsp;EXHIBITS.**

The following exhibits are included with this quarterly filing. Those marked with an asterisk and required to be filed hereunder are incorporated by reference and can be found in their entirety in our original Registration Statement on Form S-1, filed under SEC File Number 000-54868, at the SEC website at www.sec.gov:

---

| | |
|:---|:---|
| Exhibit No. | Description |
| 3.1 | Articles of Incorporation\* |
| 3.2 | Bylaws\* |
| 31.1 | [Sec. 302 Certification of Principal Executive Officer](fflo_ex31z1.htm) |
| 31.2 | [Sec. 302 Certification of Principal Financial Officer](fflo_ex31z2.htm) |
| 32.1 | [Sec. 906 Certification of Principal Executive Officer](fflo_ex32z1.htm) |
| 32.2 | [Sec. 906 Certification of Principal Financial Officer](fflo_ex32z2.htm) |
| 101 | Interactive data files pursuant to Rule 405 of Regulation S-T |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | Free Flow USA, Inc. | Free Flow USA, Inc. |
|  | Registrant | Registrant |
| Dated: May 13, 2026 | By: | /s/ Sabir Saleem |
|  |  | Sabir Saleem, Chief Executive Officer, |
|  |  | Chief Financial and Accounting Officer |

---

------

## Exhibit 31.1

Exhibit 31.1

CERTIFICATION

I, Sabir Saleem, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this report on Form 10-Q of Free Flow USA, Inc.

&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| |
|:---|
| Date: May 13, 2026 |
| /s/ Sabir Saleem |
| Sabir Saleem |
| Chief Executive Officer |

---

## Exhibit 31.2

Exhibit 31.2

CERTIFICATION

I, Sabir Saleem, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this report on Form 10-Q of Free Flow, Inc.

&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| |
|:---|
| Date: May 13, 2026 |
| /s/ Sabir Saleem |
| Sabir Saleem |
| Chief Financial Officer and Principal Accounting Officer |

---

## Exhibit 32.1

**Exhibit 32.1**

**CERTIFICATION**

Pursuant to 18 U.S.C. 1350

(Section 906 of the Sarbanes-Oxley Act of 2002)

In connection with the Quarterly Report on Form 10-Q of Free Flow USA, Inc. (the "Company") for the period ended March 31, 2017, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Sabir Saleem, as Chief Executive Officer of the Company, hereby certifies, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | | |
|:---|:---|:---|
| Date: May 13, 2026 | By: | /s/ Sabir Saleem |
|  |  | Chief Executive Officer |

---

This certification accompanies each Report pursuant to § 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of §18 of the Securities Exchange Act of 1934, as amended.

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

## Exhibit 32.2

**Exhibit 32.2**

**CERTIFICATION**

Pursuant to 18 U.S.C. 1350

(Section 906 of the Sarbanes-Oxley Act of 2002)

In connection with the Quarterly Report on Form 10-Q of Free Flow USA, Inc. (the "Company") for the period ended March 31, 2017, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Sabir Saleem, as Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | | |
|:---|:---|:---|
| Date: May 13, 2026 | By: | /s/ Sabir Saleem |
|  |  | Sabir Saleem |
|  |  | Chief Financial Officer |

---

This certification accompanies each Report pursuant to § 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of §18 of the Securities Exchange Act of 1934, as amended.

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.