Clarus Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	29.51	45.36	11.32	11.98	19.47	17.79
Cash & Short-Term Investments	29.51	45.36	11.32	11.98	19.47	17.79
Cash Growth	-18.93%	300.56%	-5.48%	-38.45%	9.42%	944.57%
Accounts Receivable	51.76	43.68	53.97	48.13	66.18	50.48
Other Receivables	1.7	0.91	0.89	3.03	0.12	0.12
Receivables	53.46	44.59	54.86	51.17	66.3	50.59
Inventory	86.55	82.28	91.41	107.6	129.35	68.36
Prepaid Expenses	5.33	5.56	4.64	5.94	11.34	5.39
Other Current Assets	-	-	137.51	61.93	0.49	-
Total Current Assets	174.84	177.78	299.75	238.62	226.95	142.12
Property, Plant & Equipment	18.58	31.43	31.77	32.49	60.46	32.29
Goodwill	3.8	3.8	39.32	36.28	118.09	26.72
Other Intangible Assets	70.79	78.27	99.99	106.7	201.95	66.94
Long-Term Deferred Tax Assets	0.04	0.04	22.87	17.91	22.43	11.11
Other Long-Term Assets	15.02	2.78	1.64	86.15	1.94	1.51
Total Assets	283.07	294.09	495.34	518.15	631.83	280.69
Accounts Payable	10.61	11.87	20.02	24.77	31.49	21.48
Accrued Expenses	12.81	13.2	18.16	14.66	20.33	9.32
Current Portion of Long-Term Debt	1.98	1.89	119.79	11.9	9.59	4
Current Portion of Leases	3.3	3.47	3.18	2.84	2.82	0.97
Current Income Taxes Payable	0.05	-	0.81	0.42	4.44	0.96
Other Current Liabilities	8.77	5.61	8.99	10.01	4.32	2.89
Total Current Liabilities	37.52	36.04	170.93	64.6	72.98	39.62
Long-Term Debt	-	-	-	127.08	131.95	30.62
Long-Term Leases	9.72	11.29	13.03	12.83	15.11	4.41
Long-Term Deferred Tax Liabilities	8.49	12.21	18.12	18.51	35.28	1.23
Other Long-Term Liabilities	1.54	1.47	1.13	3.03	6.34	0.21
Total Liabilities	57.27	61	203.22	226.04	261.66	76.1
Common Stock	0	0	0	0	0	0
Additional Paid-In Capital	702.16	697.59	691.2	679.34	663	513.98
Retained Earnings	-425.03	-406.86	-350.74	-336.84	-263.34	-286.1
Treasury Stock	-33.16	-33.11	-32.93	-32.71	-24.44	-23.79
Comprehensive Income & Other	-18.17	-24.53	-15.41	-17.69	-5.05	0.5
Shareholders' Equity	225.81	233.09	292.12	292.11	370.17	204.59
Total Liabilities & Equity	283.07	294.09	495.34	518.15	631.83	280.69
Total Debt	15	16.65	136	154.65	159.47	40.01
Net Cash (Debt)	14.51	28.71	-124.68	-142.67	-140	-22.22
Net Cash Growth	-33.76%	-	-	-	-	-
Net Cash Per Share	0.38	0.75	-3.33	-3.83	-3.92	-0.71
Filing Date Shares Outstanding	38.4	38.36	38.24	37.07	37.2	31.3
Total Common Shares Outstanding	38.4	38.36	38.15	37.05	37.09	31.23
Working Capital	137.32	141.74	128.81	174.02	153.96	102.5
Book Value Per Share	5.88	6.08	7.66	7.88	9.98	6.55
Tangible Book Value	151.21	151.02	152.81	149.13	50.12	110.94
Tangible Book Value Per Share	3.94	3.94	4.01	4.03	1.35	3.55
Land	2.85	2.85	2.85	2.85	4.16	3.16
Buildings	7.84	5.89	6.48	5.85	16.4	7.32
Machinery	31.16	30.13	32.41	30.25	47.77	38.27
Construction In Progress	3.28	3.41	1.22	2.61	4.31	3.04

Source: S&P Global Market Intelligence. Standard template. Financial Sources.