CLIRHIGH SIGNALFINANCIAL10-K

CLIR executed a reverse stock split while suffering a dramatic 285% increase in net losses despite growing gross profit, signaling severe operational inefficiencies and potential distress.

The reverse stock split (reducing shares from 52.4M to 5.4M) is typically a red flag indicating management's attempt to boost share price amid poor performance. The quadrupling of net losses to $5.5M despite tripling gross profit suggests massive increases in operating expenses or one-time charges that severely impacted profitability.

Comparing 2026-03-31 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

CLIR shows mixed signals with accounts receivable surging 724% and gross profit increasing 287%, indicating strong revenue growth, but these positives are overwhelmed by net losses exploding to $5.5M from $1.4M. The company burned through $4.8M in cash reserves while total assets declined 24%, creating a concerning picture of rapid cash consumption despite revenue improvements. The dramatic deterioration in profitability combined with declining cash position and reverse stock split suggests significant operational challenges that outweigh the revenue growth story.

FINANCIAL STATEMENT CHANGES
Accounts Receivable
Balance Sheet
+724.2%
$165K$1.4M

Receivables surged 724.2% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Gross Profit
P&L
+287%
$368K$1.4M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Net Income
P&L
-284.6%
-$1.4M-$5.5M

Net income declined 284.6% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
-89.7%
$39K$4K

Capex reduced 89.7% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-34.6%
$14.0M$9.2M

Cash declined 34.6% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Liabilities
Balance Sheet
+26.7%
$2.0M$2.6M

Current liabilities rose 26.7% — increased short-term obligations, watch current ratio.

Current Assets
Balance Sheet
-24.4%
$14.8M$11.2M

Current assets declined 24.4% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-23.5%
$15.9M$12.2M

Total assets contracted 23.5% — asset sales, write-downs, or balance sheet optimization underway.

Total Liabilities
Balance Sheet
+23.2%
$2.2M$2.7M

Liabilities increased 23.2% — monitor debt-to-equity ratio and interest coverage.

Stockholders Equity
Balance Sheet
-13.2%
$9.5M$8.3M

Equity decreased 13.2% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
As of March 16, 2026, the registrant has 5,408,723 shares of common stock, par value $0.0001, issued and outstanding.
Such proxy statement will be filed with the Securities and Exchange Commission within 120 days of the registrant's fiscal year ended December 31, 2025.
We have reflected the reverse stock split herein, unless otherwise indicated.
We are collaborating with Narion Corporation ( Narion ) to further develop our technology for this industry, which allows us to incur minimal costs while pursuing this market opportunity.
While the establishment of a new BACT benchmark does not specifically endorse us or our products, it does establish a limit in the industry that favors our products.
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REMOVED
As of March 26, 2025, the registrant has 52 ,418,782 shares of common stock, par value $0.0001, issued and outstanding.
The secondary potential market for our sensing technology is outside of the typical combustion industry and includes transportation industries.
As a result of this assessment, SCAQMD approved new BACT performance guidelines for both single and multi-burner configurations.
ClearSign Core TM burners have demonstrated the ability to burn fuels with up to 80% hydrogen while still controlling NOx emissions to meet required regulatory levels.
We believe that we can extend the capability of our ClearSign Core TM technology to burn pure hydrogen fuel.
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