Clarus Corporation — Earnings Quality Grade F
CLAR · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 64 days, change -11 days YoY
AR growth -19.1% vs revenue growth -5.2%
Revenue -5.2%, CFFO -122.9%. Cash follows revenue
Expense Quality
Inventory -10.0% vs COGS -2.5%. Normal
CapEx growth 17.1% vs revenue -5.2%. Normal
SG&A/Gross Profit = 132.4%, exceeds 70%
Gross margin 33.1%, change -1.9pp. Stable
Cash Flow Quality
CFFO < Net Income for 3 consecutive years
Small-cap context: Small-cap CFFO/NI often diverges from working-capital swings, not necessarily manipulation.
FCF is negative ($-0.0B)
Accruals ratio = -13.3%. Low accruals
Cash $0.0B covers debt $0.0B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 35% of equity
Debt/EBITDA = -1.1x. Healthy
Other assets -1.3% vs revenue -5.2%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change -41% YoY. Normal
Manipulation Score
M-Score = -3.04 (< -2.22). Unlikely manipulator
Portfolio monitoring
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Beneish M-Score
Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25