CRAQUMEDIUM SIGNALFINANCIAL10-Q

CRAQU shows deteriorating operational performance with operating losses deepening 72% and operating cash flow declining 157%, despite a 420% surge in net income likely driven by non-operating gains.

The dramatic disconnect between worsening operational metrics and surging net income suggests significant non-operating gains are masking underlying business deterioration. The company remains pre-revenue with no operations commenced, while burning through its cash reserves at an accelerating pace.

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

CRAQU's financial profile shows concerning operational deterioration with operating income declining from -$179K to -$308K and operating cash flow worsening from -$151K to -$389K, indicating accelerating cash burn for this pre-revenue entity. Despite these operational headwinds, net income surged 420% to $2.9M, suggesting substantial non-operating gains that mask the underlying business struggles. The company's cash position declined 17% to $1.2M while maintaining adequate working capital, but the accelerating burn rate raises questions about runway duration for this non-operational entity.

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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