CRAQRHIGH SIGNALFINANCIAL10-Q

CRAQR shows a dramatic 420% surge in net income to $2.9M despite worsening operating losses and declining cash position, creating a significant disconnect that warrants immediate investigation.

The massive net income increase alongside deteriorating operating performance (-72% operating income decline) suggests non-operating gains that may be non-recurring or related to SPAC accounting treatments. With the company still pre-revenue and burning cash at an accelerating rate, the positive net income appears disconnected from underlying business fundamentals.

Comparing 2025-11-13 vs 2025-08-14View on EDGAR →
FINANCIAL ANALYSIS

CRAQR presents a contradictory financial picture with net income surging 420% to $2.9M while core operations deteriorated significantly, as evidenced by operating losses widening 72% and operating cash outflows increasing 157% to -$389K. The company's cash position declined 17% to $1.2M while maintaining minimal liabilities, suggesting ongoing cash burn without revenue generation. This disconnect between reported profitability and operational cash consumption, combined with the company's pre-revenue status, indicates the net income gain likely stems from non-operating items rather than sustainable business performance.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+420.2%
$557K$2.9M

Net income grew 420.2% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-157.2%
-$151K-$389K

Operating cash flow fell 157.2% — earnings quality concerns; investigate working capital changes and non-cash items.

Operating Income
P&L
-71.8%
-$179K-$308K

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Cash & Equivalents
Balance Sheet
-17.1%
$1.4M$1.2M

Cash decreased 17.1% — monitor burn rate and upcoming capital needs.

Current Liabilities
Balance Sheet
+13.9%
$117K$134K

Current liabilities rose 13.9% — increased short-term obligations, watch current ratio.

Current Assets
Balance Sheet
-11.4%
$1.4M$1.3M

Current assets declined 11.4% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2025-11-13
PRIOR — 2025-08-14
ADDED
As of September 30, 2025, the Company had not commenced any operations.
As of September 30, 2025, the Company had cash of $ 1,154,388 and a working capital surplus of $ 1,144,846 .
The Company had $ 1,154,388 in cash and no cash equivalents as of September 30, 2025.
The transfer of the founder shares to the independent director nominees are in the scope of ASC 718.
Due to affiliates From time to time, officers and directors of the Company may pay expenses on behalf of the Company.
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REMOVED
As of June 30, 2025, the Company had not commenced any operations.
As of June 30, 2025 (unaudited), the Company had cash of $ 1,392,179 and a working capital surplus of $ 1,325,229 .
The Company had $ 1,392,179 in cash and no cash equivalents as of June 30, 2025.
The transfer of the founder shares to the independent director nominees are in the scope of FASB ASC Topic 718, Compensation-Stock Compensation ( ASC 718 ).
As of June 30, 2025, no such Working Capital Loans were outstanding.
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