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Clarus Corp. – ‘10-Q’ for 9/30/22 – ‘EX-101.CAL’

On:  Monday, 11/7/22, at 4:27pm ET   ·   For:  9/30/22   ·   Accession #:  1104659-22-115439   ·   File #:  1-34767

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/07/22  Clarus Corp.                      10-Q        9/30/22   88:16M                                    Toppan Merrill/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   4.73M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     32K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     33K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     29K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
11: R1          Document And Entity Information                     HTML     77K 
12: R2          Condensed Consolidated Balance Sheets               HTML    133K 
13: R3          Condensed Consolidated Balance Sheets               HTML     43K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements Of Comprehensive  HTML    124K 
                Income                                                           
15: R5          Condensed Consolidated Statements Of Cash Flows     HTML    136K 
16: R6          Condensed Consolidated Statements Of Stockholders'  HTML    109K 
                Equity                                                           
17: R7          Condensed Consolidated Statements Of Stockholders'  HTML     27K 
                Equity (Parenthetical)                                           
18: R8          Nature Of Operations And Summary Of Significant     HTML     39K 
                Accounting Policies                                              
19: R9          Acquisitions                                        HTML    343K 
20: R10         Inventories                                         HTML     50K 
21: R11         Property And Equipment                              HTML     71K 
22: R12         Goodwill And Intangible Assets                      HTML    280K 
23: R13         Accrued Liabilities And Other Long-Term             HTML     95K 
                Liabilities                                                      
24: R14         Long-Term Debt                                      HTML     78K 
25: R15         Derivative Financial Instruments                    HTML    111K 
26: R16         Accumulated Other Comprehensive Income (Loss)       HTML    252K 
27: R17         Fair Value Measurements                             HTML    222K 
28: R18         Stockholders' Equity                                HTML     34K 
29: R19         Earnings Per Share                                  HTML    105K 
30: R20         Stock-Based Compensation Plan                       HTML     94K 
31: R21         Commitments And Contingencies                       HTML     31K 
32: R22         Income Taxes                                        HTML     59K 
33: R23         Segment Information                                 HTML    394K 
34: R24         Nature Of Operations And Summary Of Significant     HTML     42K 
                Accounting Policies (Policy)                                     
35: R25         Acquisition (Tables)                                HTML    322K 
36: R26         Inventories (Tables)                                HTML     50K 
37: R27         Property And Equipment (Tables)                     HTML     67K 
38: R28         Goodwill And Intangible Assets (Tables)             HTML    270K 
39: R29         Accrued Liabilities And Other Long-Term             HTML     94K 
                Liabilities (Tables)                                             
40: R30         Long-Term Debt (Tables)                             HTML     63K 
41: R31         Derivative Financial Instruments - (Tables)         HTML    100K 
42: R32         Accumulated Other Comprehensive Income (Loss)       HTML    251K 
                (Tables)                                                         
43: R33         Fair Value Measurements (Tables)                    HTML    212K 
44: R34         Earnings Per Share (Tables)                         HTML     99K 
45: R35         Stock-Based Compensation Plan (Tables)              HTML     78K 
46: R36         Income Taxes (Tables)                               HTML     45K 
47: R37         Segment Information (Tables)                        HTML    383K 
48: R38         Acquisition (Narrative) (Details)                   HTML     91K 
49: R39         Acquisition (Schedule Of Purchase Price             HTML    107K 
                Allocation) (Details)                                            
50: R40         Acquisition (Schedule Of Intangible Assets Other    HTML     47K 
                Than Goodwill Acquired) (Details)                                
51: R41         Acquisition (Pro Forma Results) (Details)           HTML     34K 
52: R42         Inventories (Details)                               HTML     33K 
53: R43         Property And Equipment (Narrative) (Details)        HTML     27K 
54: R44         Property And Equipment (Property And Equipment)     HTML     47K 
                (Details)                                                        
55: R45         Goodwill And Intangible Assets (Narrative)          HTML     32K 
                (Details)                                                        
56: R46         Goodwill And Intangible Assets (Schedule Of         HTML     38K 
                Goodwill) (Details)                                              
57: R47         Goodwill And Intangible Assets (Schedule Of         HTML     29K 
                Indefinite Lived Intangible Assets) (Details)                    
58: R48         Goodwill And Intangible Assets (Schedule of         HTML     40K 
                Trademarks) (Details)                                            
59: R49         Goodwill And Intangible Assets (Schedule Of         HTML     29K 
                Definite Lived Intangible Assets, Net) (Details)                 
60: R50         Goodwill And Intangible Assets (Schedule Of         HTML     47K 
                Intangible Assets, Net Of Amortization) (Details)                
61: R51         Goodwill And Intangible Assets (Future              HTML     43K 
                Amortization Expense For Definite-Lived Intangible               
                Assets) (Details)                                                
62: R52         Accrued Liabilities And Other Long-Term             HTML     48K 
                Liabilities (Schedule Of Accrued Liabilities)                    
                (Details)                                                        
63: R53         Accrued Liabilities And Other Long-Term             HTML     36K 
                Liabilities (Schedule Of Other Long-Term                         
                Liabilities) (Details)                                           
64: R54         Long-Term Debt (Components Of Long-Term Debt)       HTML     85K 
                (Details)                                                        
65: R55         Derivative Financial Instruments (Narrative)        HTML     46K 
                (Details)                                                        
66: R56         Derivative Financial Instruments (Schedule Of       HTML     35K 
                Contracts Designated As Hedged Instruments)                      
                (Details)                                                        
67: R57         Derivative Financial Instruments (Schedule Of       HTML     39K 
                Derivative Instruments Fair Value And Balance                    
                Sheet Classification) (Details)                                  
68: R58         Accumulated Other Comprehensive Income (Loss)       HTML     58K 
                (Components Of Accumulated Other Comprehensive                   
                Income) (Details)                                                
69: R59         Accumulated Other Comprehensive Income (Loss)       HTML     47K 
                (Reclassification Out Of Accumulated Other                       
                Comprehensive Income) (Details)                                  
70: R60         Fair Value Measurements (Narrative) (Details)       HTML     36K 
71: R61         Fair Value Measurements (Schedule Of Assets And     HTML     49K 
                Liabilities Measured On A Recurring Basis)                       
                (Details)                                                        
72: R62         Fair Value Measurements (Schedule Of Contingent     HTML     42K 
                Consideration Measured At Fair Value On Recurring                
                Basis) (Details)                                                 
73: R63         Stockholders' Equity (Narrative) (Details)          HTML     41K 
74: R64         Earnings Per Share (Narrative) (Details)            HTML     27K 
75: R65         Earnings Per Share (Schedule Of Reconciliation Of   HTML     52K 
                Basic And Diluted Shares Of Common Stock                         
                Outstanding Used In Calculation Of Earnings Per                  
                Share) (Details)                                                 
76: R66         Stock-Based Compensation Plan (Narrative)           HTML     76K 
                (Details)                                                        
77: R67         Stock-Based Compensation Plan (Schedule Of          HTML     70K 
                Valuation Assumptions Used In Computing Fair Value               
                Of Stock-Based Awards) (Details)                                 
78: R68         Income Taxes (Narrative) (Details)                  HTML     53K 
79: R69         Income Taxes (Summary Of Tax Credit Carryforwards)  HTML     37K 
                (Details)                                                        
80: R70         Segment Information (Narrative) (Details)           HTML     27K 
81: R71         Segment Information (Financial Information for      HTML     72K 
                Segments) (Details)                                              
82: R72         Segment Information (Total Assets by Segments)      HTML     42K 
                (Details)                                                        
83: R73         Segment Information (Capital Expenditures,          HTML     42K 
                Depreciation and Amortization by Segment)                        
                (Details)                                                        
86: XML         IDEA XML File -- Filing Summary                      XML    171K 
84: XML         XBRL Instance -- clar-20220930x10q_htm               XML   5.06M 
85: EXCEL       IDEA Workbook of Financial Reports                  XLSX    151K 
 7: EX-101.CAL  XBRL Calculations -- clar-20220930_cal               XML    219K 
 8: EX-101.DEF  XBRL Definitions -- clar-20220930_def                XML    622K 
 9: EX-101.LAB  XBRL Labels -- clar-20220930_lab                     XML   1.16M 
10: EX-101.PRE  XBRL Presentations -- clar-20220930_pre              XML   1.03M 
 6: EX-101.SCH  XBRL Schema -- clar-20220930                         XSD    161K 
87: JSON        XBRL Instance as JSON Data -- MetaLinks              391±   616K 
88: ZIP         XBRL Zipped Folder -- 0001104659-22-115439-xbrl      Zip    347K

‘EX-101.CAL’   —   XBRL Calculations — clar-20220930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosurePropertyAndEquipmentPropertyAndEquipmentDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosurePropertyAndEquipmentPropertyAndEquipmentDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureGoodwillAndIntangibleAssetsScheduleOfIntangibleAssetsNetOfAmortizationDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosureGoodwillAndIntangibleAssetsScheduleOfIntangibleAssetsNetOfAmortizationDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureGoodwillAndIntangibleAssetsFutureAmortizationExpenseForDefiniteLivedIntangibleAssetsDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosureGoodwillAndIntangibleAssetsFutureAmortizationExpenseForDefiniteLivedIntangibleAssetsDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureAccruedLiabilitiesAndOtherLongTermLiabilitiesScheduleOfAccruedLiabilitiesDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosureAccruedLiabilitiesAndOtherLongTermLiabilitiesScheduleOfAccruedLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureAccruedLiabilitiesAndOtherLongTermLiabilitiesScheduleOfOtherLongTermLiabilitiesDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosureAccruedLiabilitiesAndOtherLongTermLiabilitiesScheduleOfOtherLongTermLiabilitiesDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureLongTermDebtComponentsOfLongTermDebtDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosureLongTermDebtComponentsOfLongTermDebtDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureLongTermDebtComponentsOfLongTermDebtDetailsAlt" roleURI="http://www.blackdiamond-inc.com/role/DisclosureLongTermDebtComponentsOfLongTermDebtDetailsAlt"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureFairValueMeasurementsScheduleOfAssetsAndLiabilitiesMeasuredOnRecurringBasisDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosureFairValueMeasurementsScheduleOfAssetsAndLiabilitiesMeasuredOnRecurringBasisDetails"> </roleRef>
<roleRef xlink:type="simple" xlink:href="clar-20220930.xsd#DisclosureEarningsPerShareScheduleOfReconciliationOfBasicAndDilutedSharesOfCommonStockOutstandingUsedInCalculationOfEarningsPerShareDetails" roleURI="http://www.blackdiamond-inc.com/role/DisclosureEarningsPerShareScheduleOfReconciliationOfBasicAndDilutedSharesOfCommonStockOutstandingUsedInCalculationOfEarningsPerShareDetails"> </roleRef>
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2 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/04/22  Clarus Corp.                      8-K:8,9     9/30/22   11:199K                                   Toppan Merrill/FA
 8/22/22  Clarus Corp.                      8-K:8,9     8/19/22   12:212K                                   Toppan Merrill/FA
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