1. The obvious guess is that his resolution was to not lose his new hat. Apparently, it wasn’t exactly that simple. Not sure what it might have actually been, though. Maybe to not lose any clothes this year? (Kids are always leaving stuff behind. You should see the lost and found table that they put out every couple of months at my son’s school!)

  2. I think Wendy did more than “just get close”.

    One of his resolutions was to not lose his new clothes. (Note that this comic is set in a place where winter headgear is more than just something to wear because your mother feels chilly.)

  3. Billybob, my joke detector is unsure if you’re kidding. In case you were really asking, when he says “tie” he means the competition between those two outcomes resulted in a draw.

  4. The first panel doesn’t really make sense to me. If his resolution was to not lose his hat, then he shouldn’t be “wondering which he’d do first” – both would always be simultaneous. If it’s “don’t lose any clothes”, at least there is the possibility of breaking the resolution without losing the hat, but not the other way around, so it would still be impossible for him to lose his hat first.

  5. remarks by 1958fury and others seem to me to lend support to the view that his blown New Year’s resolution was “don’t curse”. He broke it at essentially the same time he lost his hat. And he thinks Frazz is only coming close because he thinks Frazz would underestimate the intensity of his swearing.

  6. Frazz continues the conversation in the next day’s work. I won’t spoil it, but there are hints there as well

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