ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2024


	RockyMounts		TRED
	December 5, 2024		October 9, 2023
	Estimated Fair Value		Number of Shares	Estimated Fair Value

Cash paid	$	3,840	-	$	5,659

Seller Note		1,878	-		-

Issuance of shares of Clarus Corporation		-	179		1,069

Contingent consideration		609	-		121

Total purchase consideration	$	6,327	179	$	6,849

Assets acquired and liabilities assumed
Assets
Cash	$	-		$	11
Accounts receivable		160			1,000
Inventories		928			1,006
Prepaid and other current assets		85			11
Property and equipment		97			195
Other intangible assets		2,366			3,305
Goodwill		2,741			2,832
Total assets		6,377			8,360

Liabilities
Accounts payable and accrued liabilities		50			638
Deferred income taxes		-			873
Total liabilities		50			1,511

Net Book Value Acquired	$	6,327		$	6,849


	RockyMounts				TRED
			Average				Average
	Gross		Useful Life		Gross		Useful Life

Intangibles subject to amortization
Customer relationships	$	1,138		3.0 years	$	1,249		8.0 years
Product technologies		374		3.0 years		394		6.0 years
Tradenames		622		3.0 years		1,662		12.0 years
Non-compete agreements		232		5.0 years		-		N/A
	$	2,366		3.2 years	$	3,305		9.8 years