CRAIMEDIUM SIGNALFINANCIAL10-K

CRAI delivered strong profitability growth with gross profit surging 308% and net income up 17%, but operational cash flow declined 55% and the company reduced outstanding shares by 3.3% through aggressive buybacks.

The dramatic gross profit improvement suggests CRAI successfully enhanced pricing power or project mix optimization, while the company continued returning capital to shareholders through increased buybacks despite weaker cash generation. The operational changes show strategic repositioning away from auction services toward higher-margin corporate strategy work, supported by a more qualified consultant base with 79% holding advanced degrees.

Comparing 2026-02-26 vs 2025-02-20View on EDGAR →
FINANCIAL ANALYSIS

CRAI's financial performance shows a mixed but generally positive picture with exceptional gross profit growth of 308% driving solid operating income (+17.5%) and net income (+17.4%) improvements. However, operating cash flow declined significantly by 55% while the company aggressively increased share buybacks by 41% and reduced outstanding shares from 6.8M to 6.6M, suggesting management confidence despite tighter cash generation. The increase in current liabilities (+31%) and accounts receivable (+13%) alongside lower cash balances indicates working capital pressures that warrant monitoring, though the strong profitability gains suggest successful business optimization.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
+308.2%
$23.9M$97.4M

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

Interest Expense
P&L
+108.8%
$1.8M$3.8M

Interest expense surged 108.8% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
-76.7%
$16.6M$3.9M

Capex reduced 76.7% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
-54.9%
$49.7M$22.4M

Operating cash flow fell 54.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Share Buybacks
Cash Flow
+41.4%
$33.3M$47.1M

Share repurchases increased 41.4% — management returning capital, signals confidence in intrinsic value.

Cash & Equivalents
Balance Sheet
-31.8%
$26.7M$18.2M

Cash declined 31.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Liabilities
Balance Sheet
+31.3%
$251.3M$330.0M

Current liabilities surged 31.3% — significant near-term obligations; verify ability to meet short-term debt.

Operating Income
P&L
+17.5%
$70.8M$83.1M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Net Income
P&L
+17.4%
$46.7M$54.8M

Net income grew 17.4% — bottom-line growth signals improving overall business health.

Accounts Receivable
Balance Sheet
+12.9%
$162.3M$183.3M

Receivables grew 12.9% — monitor days sales outstanding for collection efficiency.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-20
ADDED
As of February 20, 2026, CRA had outstanding 6,566,183 shares of common stock.
Approximately 79% of our senior staff have advanced degrees, with 51% of the advanced degrees being doctorate degrees.
Areas of Functional Expertise Description of Area of Service Corporate Business Strategy Advising on business strategy, corporate revitalizations, and organizational effectiveness by bringing new ways of thinking to companies and new ways of working to develop better strategies over time and identifying the highest-value opportunities that address critical challenges and transform business.
We derived approximately 17% of consolidated revenues from fixed-price contracts in fiscal 2025 and 18% in fiscal 2024 and fiscal 2023, respectively.
Human Capital As of January 3, 2026, we employed 959 consultants, consisting of 164 officers, 563 other senior staff and 232 junior staff.
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REMOVED
As of February 14, 2025, CRA had outstanding 6,791,557 shares of common stock.
Approximately 74% of our senior staff have advanced degrees, with 40% of the advanced degrees being doctorate degrees.
Areas of Functional Expertise Description of Area of Service Auctions Competitive Bidding Providing auction and market design, implementation, and monitoring services, as well as bidding support services, for businesses, industry organizations, and governments in various industries around the world, including commodities, energy and utilities, telecommunications, transportation, natural resources, and other industries.
Corporate Business Strategy Advising on business strategy, corporate revitalizations, and organizational effectiveness by bringing new ways of thinking to companies and new ways of working to develop better strategies over time and identifying the highest-value opportunities that address critical challenges and transform business.
We derived approximately 18%, of consolidated revenues from fixed-price contracts in fiscal 2024 and fiscal 2023, respectively and 19% in fiscal 2022.
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