Clarus Corp 2026年季度报告

☒Quarterly Report Pursuant to Section13 or 15(d)of the Securities Exchange Actof 1934 For the quarterly period ended:June 30, 2026 or ☐Transition Report Pursuant to Section13 or 15(d)of the Securities Exchange Actof 1934 Indicate by check mark whether the registrant: (1)has filed all reports required to be filed by Section13 or15(d)of the Securities Exchange Act of 1934 during the preceding 12months (or for such shorter periodthat the registrant was required to file such reports), and (2)has been subject to such filing requirementsfor the past 90days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data Filerequired to be submitted pursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during thepreceding 12months (or for such shorter period that the registrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of“largeaccelerated filer,”“accelerated filer,”“smaller reporting company,”and“emerging growthcompany” in Rule12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use theextended transition period for complying with any new or revised financial accounting standards providedpursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of theExchange Act). Yes☐No☒ As of July 30, 2026, there were 38,288,155 shares of common stock, par value $0.0001, outstanding. TABLE OF CONTENTS CLARUS CORPORATION PARTIFINANCIAL INFORMATIONItem1.Financial Statements (Unaudited) 3 Condensed Consolidated Balance Sheets– June 30, 2026 and December31, 20253Condensed Consolidated Statements of Comprehensive Income (Loss) – Three monthsended June 30, 2026 and 20254Condensed Consolidated Statements of Comprehensive Income (Loss) – Six monthsended June 30, 2026 and 20255Condensed Consolidated Statements of Cash Flows– Six months ended June 30, 2026and 20256Condensed Consolidated Statements of Stockholders’ Equity– Three and six monthsended June 30, 2026 and 20257Notesto Condensed Consolidated Financial Statements8Management’s Discussion and Analysis of Financial Condition and Results ofOperations29 Item2.Item3.Quantitative and Qualitative Disclosures About Market Risk41Item4.Controls and Procedures41 PARTIIOTHER INFORMATION Item1.Legal Proceedings42Item1A.Risk Factors44Item5.Other information45Item6.Exhibits46Signature Page47 PARTI. FINANCIAL INFORMATION CLARUS CORPORATIONCONDENSED CONSOLIDATED BALANCE SHEETS(Unaudited)(In thousands, except per share amounts) CLARUS CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)(Unaudited)(In thousands, except per share amounts) CLARUS CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)(Unaudited)(In thousands, except per share amounts) CLARUS CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(Unaudited)(In thousands) CLARUS CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY(Unaudited)(In thousands, except per share amounts) CLARUS CORPORATIONNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(Unaudited)(in thousands, except per share amounts) NOTE1. NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES The accompanying unaudited condensed consolidated financial statements of Clarus Corporation and itssubsidiaries (which may be collectively referred to as the “Company,” “Clarus,” “we,” “us” or “our”) as ofJune 30, 2026 and December31, 2025 and for the three and six months ended June 30, 2026 and 2025,have been prepared in accordance with generally accepted accounting principles in the United States ofAmerica (“GAAP”), instructions to the Quarterly Report on Form10-Q, and Article10 of Regulation S-X.Accordingly, they do not include all of the information and notes required by GAAP for complete financialstatements.In the opinion of management,all adjustments(consisting only of normal recurringadjustments, except as otherwise disclosed) necessary for a fair presentation of the unaudited condensedconsolidated financial statements have been included. The results for the three and six months ended June30, 2026 are not necessarily indicative of the results to be obtained for theyear ending December31,2026. These interim financial statements should be read in conjunction with the Company’s auditedconsolidated financial statements and footnotes thereto included in the Company’s Annual Report onForm10-K for the fiscal year ended December 31, 2025, filed with the Securities and ExchangeCommission (the “SEC”) on March 5, 2026. Nature of Business Headquartered in Salt Lake City, Utah, we are a global leading designer, developer, manufacturer anddistributor of best-in-class outdoor equipment and