-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 I/gs0Be/PF1M/C38hxycoI/hSasz1oz50GQwk3lqD9UtepPR+OoXfGs8YZSjvixC
 9UqmzGb7CL7H0+xSqRmuyA==

<SEC-DOCUMENT>/in/edgar/work/20000815/0000931763-00-002038/0000931763-00-002038.txt : 20000922
<SEC-HEADER>0000931763-00-002038.hdr.sgml : 20000921
ACCESSION NUMBER:		0000931763-00-002038
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20000531
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20000814

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLARUS CORP
		CENTRAL INDEX KEY:			0000913277
		STANDARD INDUSTRIAL CLASSIFICATION:	 [7372
]		IRS NUMBER:				581972600
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		8-K/A
			SEC ACT:		
			SEC FILE NUMBER:	000-24277
			FILM NUMBER:		701293
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		3970 JOHNS CREEK CT
				STREET 2:		STE 100
				CITY:			SUWANEE
				STATE:			GA
				ZIP:			30024
				BUSINESS PHONE:		7702913900
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		3970 JOHNS CREEK CT
					STREET 2:		STE 100
					CITY:			SUWANEE
					STATE:			GA
					ZIP:			30024
</MAIL-ADDRESS>

					FORMER COMPANY:	
						FORMER CONFORMED NAME:	SQL FINANCIALS INTERNATIONAL INC /DE/
						DATE OF NAME CHANGE:	19980911
</FORMER-COMPANY>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>FORM 8-K/A
<TEXT>

<PAGE>

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  FORM 8-K/A

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934


Date of report: August 14, 2000 (Date of Earliest Event Reported: May 31, 2000)




                               CLARUS CORPORATION
             (Exact name of Registrant as specified in its charter)


     Delaware                             0-24277                58-1972600
(State or other jurisdiction of     (Commission File No.)      (IRS Employer
incorporation or organization)                               Identification No.)


                             3970 Johns Creek Court
                                   Suite 100
                             Suwanee, Georgia 30024
          (Address of principal executive offices, including zip code)
                                 (770) 291-3900
              (Registrant's telephone number, including area code)


                       (Former name or Former Address if
                           Changed Since Last Report)
<PAGE>

ITEM 2.   Acquisition or Disposition of Assets

     This form 8-K/A is being filed to amend the Form 8-K filed on June 13, 2000
by Clarus Corporation ("Clarus") to include financial statements and pro forma
financial information relative to Clarus' acquisition of SAI (Ireland) Limited
and its subsidiaries and related companies, SAI Recruitment Limited,
i2Mobile.com Limited, SAI America Limited (collectively, the "Companies").


ITEM 7.   Financial Statements, Pro Forma Information and Exhibits

     (a)  Financial Statements of Business Acquired

          Financial Statements for SAI (Ireland) Limited and subsidiaries and
          related companies as of and for the years ended December 31, 1999 and
          December 31, 1998 are filed herewith as Exhibit 99.1


     (b)  Pro Forma Financial Information

          Pro forma financial information for the year ended December 31, 1999
          and the three months ended March 31, 2000 reflecting the effect of
          Clarus' acquisition of the Companies is filed herewith as Exhibit 99.2

     (c)  Exhibits

          23.1  Consent of Independent Auditors
          99.1  Financial Statements as required by Rule 305 of Regulation S-X
                and Item 7 of Form 8-K.
          99.2  Pro Forma Financial Information as required by Article 11 of
                Regulation S-X and Item 7 of Form 8-K.


                              SIGNATURE

          Pursuant to the requirements of the Securities and Exchange Act of
          1934, the registrant has duly caused this report to be signed on its
          behalf by the undersigned hereunto duly authorized.

                                            CLARUS CORPORATION


Date:  August 14, 2000                      /s/ Mark D. Gagne
                                            ---------------------------------
                                            Chief Operating Officer and Chief
                                            Financial Officer
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>INDEPENDENT AUDITORS REPORT
<TEXT>

<PAGE>

                                                                    EXHIBIT 23.1
The Board of Directors
S.A.I. (Ireland) Limited

We consent to the incorporation by reference in the registration statements
(Nos. 333-42600, 333-42602, 333-42604 and 333-42606 on Form S-8 and No. 333-
94199 on Form S-3/A) of Clarus Corporation of our report dated August 14, 2000,
with respect to the balance sheets of S.A.I. (Ireland) Limited and its
subsidiaries as of December 31, 1999 and 1998, and the related consolidated
statements of operations, shareholders' equity (deficit) and cash flows for each
of the years in the two-year period ended December 31, 1999, which report
appears in the Form 8-K/A of Clarus Corporation dated August 14, 2000.

(signed) BDO International

Limerick, Ireland
August 14, 2000
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>0003.txt
<DESCRIPTION>FINANCIAL STATEMENTS
<TEXT>

<PAGE>

EXHIBIT 99.1

                   INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Report of BDO International, Independent Auditors............................
Consolidated Statements of Operations........................................
Consolidated Balance Sheets..................................................
Consolidated Statements of Shareholders' Equity (Deficit)....................
Consolidated Statements of Cash Flows........................................
Accounting Policies..........................................................
Notes to the Consolidated Financial Statements...............................

<PAGE>


Independent Auditors' Report


To the Directors of S.A.I (Ireland) Limited


We have audited the accompanying consolidated balance sheets of S.A.I (Ireland)
Limited and its subsidiaries as of December 31, 1998 and December 31, 1999 and
the related consolidated statements of operations, shareholders' equity
(deficit) and cash flows for each of the years in the two year period ended
December 31, 1999. These financial statements are the responsibility of the
Company's management. Our responsibility is to express an opinion on these
financial statements based on our audits.

We conducted our audits in accordance with US generally accepted auditing
standards.  Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement.  An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements.  An audit also includes
assessing the accounting principles used and the significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.

In our opinion the consolidated financial statements referred to above present
fairly, in all material respects, the financial position of S.A.I. (Ireland)
Limited and its subsidiaries as at December 31, 1999 and December 31, 1998, and
the results of their operations and their cash flows for each of the years in
the two-year period ended December 31, 1999 in conformity with generally
accepted accounting principles in the United States of America.

(signed) BDO International
- -------------------------------
August 14, 2000
Limerick, Ireland
<PAGE>




S.A.I (Ireland) Limited
Consolidated Statements of Operations for the year ended December 31

<TABLE>
<CAPTION>

                                                                  1999         1998
                                                        Notes  IR(Pounds)   IR(Pounds)
<S>                                                     <C>    <C>          <C>

Revenue
Licence fees, maintenance and consultancy                       2,636,781   2,988,945
Grants received                                                    46,726      39,509
                                                               ----------   ---------
Total revenues                                                  2,683,507   3,028,454

Operating expenses
Staff costs                                                    (1,262,028)   (901,349)
Sales and marketing                                              (897,319)   (576,876)
General administration                                           (518,837)   (487,212)
Research and development                                         (342,940)   (234,692)
Loss on disposal of fixed assets                                     (871)          -
                                                               ----------   ---------
Operating (loss)/income                                          (338,488)   (828,325)

Other income
Interest expense                                                   (5,289)     (8,557)
Interest income                                                     1,356       7,932
                                                               ----------   ---------
(Loss)/income on ordinary activities before taxation             (342,421)    827,700

Taxation                                                  1       117,152     (80,105)
                                                               ----------   ---------
Retained (loss)/income for the year                              (225,269)    747,595
                                                               ----------   ---------


Basic and diluted net (loss)/income per
 share of common stock                                             (23.22)      77.07
                                                               ----------   ---------

Weighted average shares of
 common stock                                                       9,700       9,700
                                                               ----------   ---------
</TABLE>

See accompanying notes to the consolidated financial statements.
<PAGE>



S.A.I. (Ireland) Limited
Consolidated Balance Sheets as at December 31
<TABLE>
<CAPTION>
                                                             1999        1998
                                                 Notes  IR(Pounds)  IR(Pounds)
<S>                                              <C>    <C>         <C>
Assets
- ------
Current assets
Cash                                                      200,425     492,185
Receivables                                               256,057     624,361
Prepaid expenses                                           72,983           -
Deferred tax asset                                 1       39,708           -
                                                        ---------   ---------
Total current assets                                      566,512   1,116,546
                                                        ---------   ---------
Fixed assets
Tangible assets                                    3      197,493     238,618
                                                        ---------   ---------
Total assets                                              766,666   1,355,164
                                                        ---------   ---------
Liabilities
- -----------
Current liabilities
Bank overdraft                                            286,975     163,104
Finance leases                                             20,958      34,188
Payables                                                   73,555      86,207
Accrued expenses                                          914,372     731,384
Directors' loan                                    4      273,037           -
                                                        ---------   ---------
                                                        1,568,897   1,022,005
Long-term liabilities
Finance leases                                              4,765      29,639
Deferred tax liability                                      2,661       7,122
                                                        ---------   ---------
Total liabilities                                       1,573,662   1,051,644
                                                        ---------   ---------

Minority interest - Preference shares              7        5,870       3,000
                                                        ---------   ---------
Shareholders' Equity (Deficit)
Common stock - IR(Pounds)1 par value               5         9,700       9,700
100,000 ordinary shares authorised
9,700 (1998: 9,700) issued and outstanding
at December 31

Accumulated (deficit)/surplus                            (225,269)    290,820
Distributions in excess of share capital                 (599,958)          -
                                                        ---------   ---------
Total shareholders' (deficit)/equity                     (815,527)    300,520
                                                        ---------   ---------
Total Liabilities and Shareholders' Equity                766,666   1,355,164
                                                        ---------   ---------
</TABLE>
See accompanying notes to the consolidated financial statements.
<PAGE>

S.A.I. (Ireland) Limited
Consolidated Statements of Shareholders' Equity (Deficit) as at December 31,
1999

<TABLE>
<CAPTION>
                                                                         Accumulated       Distributions
                                             Common Stock                  Income          in excess of
                                        Shares            Amount          /(Deficit)        share capital         Total
                                          No.           IR(Pounds)        IR(Pounds)         IR(Pounds)         IR(Pounds)
<S>                             <C>              <C>               <C>                <C>                <C>
Balance 12/31/1997                        9,700            9,700            308,986                  -           318,686

Net income 12/31/1998                         -                -            747,595                  -           747,595

Dividends - declared                          -                -           (765,761)                 -          (765,761)
                                      ---------        ---------          ---------          ---------         ---------
Balance 12/31/1998                        9,700            9,700            290,820                  -           300,520

Dividends - declared                          -                -           (290,820)          (599,958)         (890,778)

Net loss 12/31/1999                           -                -           (225,269)                 -          (225,269)
                                      ---------        ---------          ---------          ---------         ---------
Balance 12/31/1999                        9,700            9,700           (225,269)          (599,958)         (815,527)
                                      ---------        ---------          ---------          ---------         ---------
</TABLE>

See accompanying notes to the consolidated financial statements.
<PAGE>

S.A.I. (Ireland) Limited
Consolidated Statements of Cash Flows for the year ended December 31
<TABLE>
<CAPTION>

                                                             1999        1998
                                                          IR(Pounds)  IR(Pounds)
<S>                                                       <C>         <C>

Cash flows from operating activities:
Net (loss)/income                                          (225,269)    747,595

Adjustments to reconcile net (loss)/income to net cash
   used by operations:
Depreciation and amortisation                                80,276      51,600
Deferred tax (benefit)/provision                            (44,169)      7,122
Loss on disposal of fixed assets                                871           -
Change in assets and liabilities
Decrease/(Increase) in accounts receivable                  368,304    (140,832)
Increase in accounts payable and accrued expenses            97,353     554,502
                                                           --------   ---------
Net cash provided by operating activities                   277,366   1,219,987
                                                           --------   ---------

Cash flows from investing activities
Proceeds from sale of fixed assets                           19,500           -
Capital expenditures                                        (59,522)   (222,735)
                                                           --------   ---------
Net cash used in investing activities                       (40,022)   (222,735)
                                                           --------   ---------

Cash flows from financing activities
Directors' loans received                                   771,068      29,009
Directors' loans repaid                                    (498,031)    (29,009)
Capital lease repayments                                    (38,104)     35,730
Increase in bank overdraft                                  123,871     157,241
Payment of dividends                                       (890,778)   (790,761)
Proceeds from issue of preference shares in subsidiary        2,870           -
Purchase of minority interest in subsidiary                       -     (76,800)
                                                           --------   ---------
Net cash used in financing activities                      (529,104)   (674,590)
                                                           --------   ---------

(Decrease)/increase in cash and cash equivalents           (291,760)    322,622
Cash at beginning of year                                   492,185     169,563
                                                           --------   ---------
Cash at end of year                                         200,425     492,185
                                                           --------   ---------

Cash disclosures from operating activities:
Interest paid                                                 3,933         625
Taxes paid                                                   72,983      50,481

</TABLE>

<PAGE>

S.A.I. (Ireland) Limited
Accounting Policies for the year ended December 31

(a) Basis of preparation

    The financial statements are prepared in accordance with US generally
    accepted accounting principles.  These financial statements have been
    prepared to facilitate the SEC filing requirements of the company's new
    parent, Clarus Corporation.

(b) Organisation

          S.A.I. (Ireland) Limited was incorporated within the Republic of
          Ireland on August 12, 1992. The Company was initially set up as a
          patent company to benefit from grant incentives and the tax-free
          royalty income resulting from royalties generated from the ownership
          of intellectual properties relating to the development of computer
          software. The company acquired the entire issued share capital of
          Software Architects International Limited at par on August 12, 1992.

          Software Architects International Limited  is a wholly owned
          subsidiary of the Parent and was incorporated within the Republic of
          Ireland on June 5, 1992.

          SAI America Limited is a wholly owned subsidiary of Software
          Architects International Limited and was incorporated within the
          Republic of Ireland on November 30, 1999.  This company carried out
          the sales and marketing activity of the Group in the US.

          S.A.I. U.K. Limited is a wholly owned subsidiary of Software
          Architects International Limited and was incorporated in the United
          Kingdom on July 11, 1995.  The company has yet to trade.

          S.A.I. America LLC is a wholly owned subsidiary of SAI America Limited
          and was incorporated in Delaware, United States of America on November
          11, 1999.  This company carries out sales and marketing activities in
          the US.

          Redeo Technologies Inc., a Delaware corporation, was incorporated in
          the United States of America on March 21, 2000.

          The customers of the company and its subsidiaries are located
          worldwide.

(c)  Tangible fixed assets and depreciation

     Depreciation is provided at rates calculated to write off the cost less
     residual value of each asset over its expected useful life, as follows:

<TABLE>
<CAPTION>

<S>                      <C>    <C>
Fixtures & fittings       -     20% Straight Line
Computer equipment        -     20% Straight Line
Motor vehicles            -     20% Straight line
Leased fixed assets       -     shorter of 20% Straight line or over the
                                lease term

</TABLE>
<PAGE>

(d) Revenue

    Revenue arising from the sale of services represents invoiced sales during
    the year, net of valued added taxation. Licence fees are recognised upon
    delivery of the software when there are no significant vendor obligations,
    the customer has accepted and collectibility is reasonably assured; revenue
    from consultancy services is recognised as services are performed; and
    revenue from annual maintenance and support contract is recognised over the
    contract period.

    Deferred income arises when either a portion of a contract period, for which
    cash has been received in advance, falls after the year end or where work
    has not been completed.

(e) Grants

    Grants are credited to deferred revenue. Grants towards capital expenditure
    are released to the profit and loss account over the expected useful life of
    the assets. Grants towards revenue expenditure are released to the profit
    and loss account as the related expenditure is incurred.

(f) Leasing

    Assets held under leasing arrangements that transfer substantially all the
    risks of ownership to the company are capitalised. The capital element of
    the related rental obligations is included in creditors. The interest
    element of the rental obligations is charged to the profit and loss account
    in proportion to the amount outstanding under the lease.

    All other leases are operating leases and the annual rentals are charged to
    the profit and loss account.

(g) Foreign currencies

    The consolidated financial statements are expressed in Irish Pounds
    (IR(Pounds)) which is the functional currency.  Monetary assets and
    liabilities denominated in foreign currencies are translated at the rates
    ruling at the balance sheet date and revenues, costs and non monetary assets
    at the exchange rates ruling at the transaction date.

(h) Pensions

    The company operates a defined contribution pension scheme with costs
    charged to the profit and loss account as incurred.

(i) Accounting estimates

    The preparation of financial statements in conformity with generally
    accepted accounting principles requires management to make estimates and
    assumptions that affect the reported amounts of assets and liabilities and
    disclosure of contingent assets and liabilities at the date if the financial
    statements, and the reported amounts of revenues and expenses during the
    reported period.  Actual results could differ from those results.

<PAGE>

(j) Income taxes

    Deferred taxes are provided for temporary differences on the basis of assets
    and liabilities for financial reporting and tax purposes.  To the extent
    that it is not considered to be more likely than not that all of the
    Company's deferred tax assets will be realised, a valuation allowance is
    recorded to reduce the deferred tax asset to its estimated net realisable
    value.

(k) Earnings per share

    Earnings per share for each year was calculated by dividing the
    (loss)/income by the weighted average shares outstanding for each respective
    year.

(l) Impairment policy

    The company has adopted SFAS No. 121 "Accounting for the Impairment of Long-
    Lived Assets and for Long-Lived Assets to be disposed of" which requires
    that long-lived assets to be held and used be reviewed for impairment
    whenever events or changes in circumstances indicate that the carrying
    amount of an asset may not be recoverable.  Long-lived assets are reviewed
    for impairment whenever events or changes in circumstances indicate that the
    carrying amount may not be recoverable.  If the sum of the expected future
    undiscounted cash flows is less than the carrying amount of the asset, a
    loss is recognised for the difference between fair value and carrying value
    of the asset.

(m) Consolidation

    The consolidated financial statements include the accounts of the parent and
    its wholly owned subsidiaries.  Inter company balances and transactions are
    eliminated on consolidation.

(n) Software development costs

    Software development costs, which are required to be capitalised pursuant to
    Statement of Financial Accounting Standards (SFAS) No. 86, "Accounting for
    the Cost of Computer Software to be Sold, Leased or Otherwise Marketed",
    have not been material to the company to date.

(o) Credit risk

    Financial instruments which potentially subject the company to
    concentrations of credit risk are primarily accounts receivable.  The
    company performs continuing credit evaluations of its customers and does not
    require collateral.  For the most part, the company has not experienced
    significant losses related to receivables from individual customers or
    groups of customers in any particular industry or geographic area.


(p) Research and development

    Research and development costs are expensed to the profit and loss account
    as incurred.
<PAGE>

S.A.I. (Ireland) Limited
Notes to the Consolidated Financial Statements for the year ended December 31

1.  Taxation

    The provision for income taxes differs from the amount computed by applying
    the statutory income tax rate to income before taxes.  The sources and tax
    effects  of the differences are as follows:
<TABLE>
<CAPTION>
                                                                                   1999        1998
                                                                                IR(Pounds)  IR(Pounds)
<S>                                                                             <C>         <C>
    Income tax computed at the Irish statutory income tax
     rate of 10% for manufacturing operations                                      34,242     (82,770)
    Permanent differences - patent                                                 78,473      87,575
                          - other                                                   4,437     (84,910)
                                                                                  -------     -------
    Total benefit/(provision) for income taxes                                    117,152     (80,105)
                                                                                  -------     -------
    The income tax is comprised of the following:
    Current                                                                        72,983     (72,983)
    Deferred                                                                       44,169      (7,122)
                                                                                  -------     -------
    Total benefit/(provision) for income taxes                                    117,152     (80,105)
                                                                                  -------     -------

    The tax effects of temporary differences that give rise to
     the company's deferred tax assets/(liabilities) are as follows:

                                                                                   1999        1998
                                                                                IR(Pounds)  IR(Pounds)
    Deferred tax assets/(liabilities)
    Fixed assets                                                                   (2,661)     (7,122)
    Deferral income                                                                39,708           -
                                                                                  -------     -------
    Total deferred taxes                                                           37,047      (7,122)
                                                                                  -------     -------
 </TABLE>

    At December 31, 1999 the company had net operating losses to carryforward
    for Irish income tax purposes of IR(Pounds)397,081.  The company has
    concluded that, based on expected future results, it is more likely than not
    that the deferred tax assets will be realised.
<TABLE>
<CAPTION>
2.    Dividends                                                                    1999        1998
                                                                                IR(Pounds)  IR(Pounds)
<S>                                                                             <C>         <C>
      On ordinary shares of IR(Pounds)1 each

      Paid:  IR(Pounds)91.83 per share                                            890,778     765,761
      (1998: IR(Pounds) 78.94 per share)                                          -------     -------
</TABLE>

<PAGE>

3.     Tangible fixed assets
<TABLE>
<CAPTION>
                               Fixtures &      Computer         Motor      Leased fixed
                                Fittings       equipment      vehicles        assets         Total
                               IR(Pounds)     IR(Pounds)     IR(Pounds)     IR(Pounds)     IR(Pounds)
<S>    <C>                     <C>            <C>            <C>            <C>            <C>
       Cost
       At January 1, 1999          103,572        126,971         62,764         82,821       376,128
       Additions                     7,954         51,568              -              -        59,522
       Disposals                         -              -        (25,464)             -       (25,464)
                                   -------        -------        -------        -------       -------
       At December 31, 1999        111,526        178,539         37,300         82,821       410,186
                                   -------        -------        -------        -------       -------

       Depreciation
       At January 1, 1999           28,666         39,957         10,775         58,112       137,510
       On disposals                      -              -         (5,093)             -        (5,093)
       Charge for the year          21,913         32,469         12,553         13,341        80,276
                                   -------        -------        -------        -------       -------
       At December 31, 1999         50,579         72,426         18,235         71,453       212,693
                                   -------        -------        -------        -------       -------

       Net book values
       At December 31, 1999         60,947        106,113         19,065         11,368       197,493
                                   -------        -------        -------        -------       -------

       At December 31, 1998         74,906         87,014         51,989         24,709       238,618
                                   -------        -------        -------        -------       -------
</TABLE>
      The basis by which depreciation is calculated is stated in Accounting
      Policy note (c).
<TABLE>
<CAPTION>


4.    Directors' loans                                                            1999          1998
                                                                               IR(Pounds)    IR(Pounds)
<S>   <C>                                                                      <C>           <C>
      Opening Balance                                                                 -             -
      Advances by directors                                                    (771,068)      (29,009)
      Repayments to directors                                                   498,031        29,009
                                                                               --------       -------
      Closing Balance                                                          (273,037)            -
                                                                               --------       -------
</TABLE>

      No specific repayment date has been set for the above loans and interest
      is not charged on the outstanding balance.

<PAGE>

<TABLE>
<CAPTION>

5.    Common stock                                      1999        1998
                                                   IR(Pounds)  IR(Pounds)
<S>   <C>                                          <C>         <C>
      Authorised equity

      100,000 Ordinary shares of IR(Pounds)1 each    100,000     100,000
                                                     -------   ---------

      Allotted, called up and fully paid equity

      9,700 Ordinary shares of IR(Pounds)1 each        9,700       9,700
                                                     -------   ---------
</TABLE>

    The company was incorporated on 12 August 1992 and 100 ordinary shares of
    IR(Pounds)1 each were issued for IR(Pounds)100 as subscriber shares.  The
    company issued 7,214 ordinary shares of IR(Pounds)1 each for IR(Pounds)7,214
    on 26 July 1993 and a further 2,386 ordinary shares of IR(Pounds)1 each were
    issued for IR(Pounds)2,386 on 9 December 1993.


6.  Related parties

    The premises occupied by the Company is owned by SAI Properties, a
    partnership in which the directors are partners.  The Company pays rent to
    this partnership amounting to IR(Pounds)30,000 per annum and the agreement
    entered into is renewable on a month to month basis.

    In November 1999 the two directors set up a company in the name of SAI
    Recruitment Limited, in which they each own a 50% share.  This company did
    not trade up to December 31, 1999.


7.  Minority interest

    A subsidiary company, Software Architects International Limited, issued 8%
    redeemable preference shares of IR(Pounds)1 each at par to Shannon Free
    Airport Development Company in support of grants received.  The shares were
    issued as follows:

<TABLE>
<CAPTION>
    Date                                             No. of Shares

<S>                                              <C>
    February 25, 1993                                     9,600
    March 25, 1993                                        9,600
    October 20, 1993                                      4,800
    November 3, 1993                                      4,800
    November 11, 1994                                    48,000
</TABLE>

    All such shares were redeemed by the company on April 1, 1998.

<PAGE>

7.  Minority interest (continued)

    Software Architects International Limited, also issued the following 2%
    redeemable preference shares of IR(Pounds)1 each at par to certain
    employees:

<TABLE>
<CAPTION>
    Date                                               No. and Type of Shares
<S>                                    <C>

    August 26, 1994                      500 "C" redeemable preferences shares
    June 15, 1995                        500 "C" redeemable preferences shares
    June 15, 1995                        500 "D" redeemable preferences shares
    September 9, 1996                    500 "E" redeemable preferences shares
    August 7, 1997                       500 "E" redeemable preferences shares
    December 20, 1997                    500 "D" redeemable preferences shares
    March 9, 1999                      1,500 "C" redeemable preferences shares
    July 31, 1999                      1,250 "C" redeemable preferences shares
    July 31, 1999                        120 "D" redeemable preferences shares
</TABLE>

    These shares remained in issue at December 31, 1999 and are disclosed under
    Minority Interest.  These shares were redeemed by the company at par value
    post year end.

8.  Contingent liability

    There is a potential liability in relation to litigation being pursued by a
    customer against the company for claimed non-delivery of services in the
    amount of Australian dollars $39,639.

    Management does not believe that the outcome will have a material impact on
    the financial condition, results of operations, or cash flows.


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>4
<FILENAME>0004.txt
<DESCRIPTION>PRO FORMA FINANCIAL INFORMATION
<TEXT>

<PAGE>

                                                                    EXHIBIT 99.2

CLARUS CORPORATION ACQUISITION OF THE COMPANIES
NOTES TO UNAUDITED PRO FORMA FINANCIAL INFORMATION

On May 31, 2000, Clarus Corporation and subsidiaries (the "Company") acquired
all of the outstanding capital stock of SAI (Ireland) Limited and its
subsidiaries and related companies, SAI Recruitment Limited, I2Mobile.com
Limited and SAI America Limited (collectively, the "Companies"). The Companies
specialize in electronic payment settlement software. The purchase consideration
was approximately $63.1 million, consisting of approximately $30.0 million in
cash, 1,148,000 shares of Clarus' common stock with a fair value of $30.4
million, assumed unvested options to acquire 163,200 shares of Clarus' common
stock with an exercise price of $23.50 (estimated fair value of $1.8 million
using the Black-Scholes option pricing model) and acquisition costs of
approximately $900,000.

The unaudited pro forma financial data have been prepared using the purchase
method of accounting, whereby the total cost of the acquisition is allocated to
tangible and intangible assets acquired and liabilities assumed based upon their
respective fair values at the effective date of the acquisition. For purposes of
the unaudited pro forma financial data, such allocations have been made based
upon currently available information and management's estimates. The historical
financial statements for the year ended December 31, 1999 are derived from the
audited financial statements of Clarus Corporation and the Companies and the
historical financial statements for the three months ended March 31, 2000 are
derived from unaudited financial statements of Clarus and the Companies.

The pro forma financial data should be read in conjunction with the historical
consolidated December 31, 1999 (audited) and March 31, 2000 (unaudited)
financial statements and notes of the Company included in Clarus' annual report
on Form 10-K and Form 10-Q, respectively, filed with the Securities and Exchange
Commission (the "Commission") on March 30, 2000 and May 15, 2000 and the
historical financial statements and notes of SAI (Ireland) Limited and
subsidiaries included in this report on Form 8-K/A. The pro forma consolidated
results are not necessarily indicative of the results that would have been
achieved had the acquisition of SAI (Ireland) Limited and subsidiaries occurred
on January 1, 1999 with respect to the year ended December 31, 1999 and on
January 1, 2000 with respect to the three months ended March 31, 2000 or of
future operations.

<TABLE>
<CAPTION>
                                                        CLARUS CORPORATION
                                                 UNAUDITED PRO FORMA CONSOLIDATED
                                                      STATEMENT OF OPERATIONS
                                                 Three months ended March 31, 2000
                                             (in thousands, except per share amounts)

                                                                        Historical
                                                                       -------------
                                                                       Clarus    SAI    Pro Forma   Note   Pro Forma
                                                                                        Adjustments        Consolidated
<S>                                                                    <C>       <C>    <C>         <C>    <C>
REVENUES                                                               $ 7,006    527                             7,533

COST OF REVENUES                                                         1,611     73                             1,684

GROSS PROFIT                                                             5,395    454                             5,849

OPERATING EXPENSES
  Research and development, exclusive of noncash expense                 3,084    257                             3,341
  Sales and marketing, exclusive of noncash expense                      6,463    140                             6,603
  General and administrative, exclusive of noncash expense               2,626    299                             2,925
  Depreciation and amortization                                            700              1,707     (1)         2,407
  Noncash research and development expense                                 826                                      826
  Noncash sales and marketing expense                                    1,812                                    1,812
  Noncash general and administrative expense                             1,145                                    1,145
                                                                     ---------   ----       -----     --       --------
     Total operating expenses                                           16,656    696       1,707                19,059

OPERATING LOSS                                                         (11,261)  (242)     (1,707)              (13,210)
INTEREST (EXPENSE) INCOME, net                                            (170)     3        (540)    (2)          (707)
INCOME TAXES                                                                 -     90         (90)    (3)             -
                                                                     ---------   ----       -----     --       --------
NET LOSS FROM CONTINUING OPERATIONS                                   $(11,431)  (149)     (2,337)              (13,917)
                                                                     =========   ====       =====     ==       ========
Net loss per common share:
   Basic                                                              $  (0.93)                                   (1.04)
   Diluted                                                            $  (0.93)                                   (1.04)

Weighted average shares outstanding
   Basic                                                                12,247              1,148     (4)        13,395
   Diluted                                                              12,247              1,148     (4)        13,395
</TABLE>
<PAGE>

<TABLE>
<CAPTION>
                                                        CLARUS CORPORATION
                                                 UNAUDITED PRO FORMA CONSOLIDATED
                                                      STATEMENT OF OPERATIONS
                                                   Year ending December 31, 1999
                                             (in thousands, except per share amounts)

                                                                         Historical
                                                                        -------------
                                                                        Clarus    SAI     Pro Forma    Note     Pro Forma
                                                                                         Adjustments           Consolidated
<S>                                                                    <C>       <C>     <C>           <C>    <C>
REVENUES                                                               $38,142   3,633                              41,775

COST OF REVENUES                                                        15,868     308                              16,176

GROSS PROFIT                                                            22,274   3,325                              25,599

OPERATING EXPENSES
  Research and development, exclusive of noncash expense                 9,003   1,421                              10,424
  Sales and marketing, exclusive of noncash expense                     15,982   1,437                              17,419
  General and administrative, exclusive of noncash expense               6,241     932                               7,173
  Depreciation and amortization                                          3,399                 6,828     (1)        10,227
  Noncash research and development expense                                   -                                           -
  Noncash sales and marketing expense                                    1,930                                       1,930
  Noncash general and administrative expense                               874                                         874
                                                                      --------   -----       -------     --       --------
     Total operating expenses                                           37,429   3,790         6,828                48,047

OPERATING LOSS                                                         (15,155)   (465)       (6,828)              (22,448)
GAIN ON SALE OF ERP BUSINESS                                             9,417      (1)                              9,416
INTEREST (EXPENSE) INCOME, net                                             337       2        (2,163)    (2)        (1,824)
INCOME TAXES                                                                 -     160          (160)    (3)             -
                                                                      --------   -----       -------     --       --------
NET LOSS FROM CONTINUING OPERATIONS                                   $ (5,401)   (304)       (9,151)              (14,856)
                                                                      ========   =====       =======     ==       ========

Net loss per common share:
   Basic                                                              $  (0.49)                                      (1.21)
   Diluted                                                            $  (0.49)                                      (1.21)

Weighted average shares outstanding
   Basic                                                                11,097                 1,148     (4)        12,245
   Diluted                                                              11,097                 1,148     (4)        12,245
</TABLE>
<PAGE>

CLARUS CORPORATION ACQUISITION OF THE COMPANIES
NOTES TO UNAUDITED PRO FORMA FINANCIAL INFORMATION

Note 1:  ALLOCATION OF PURCHASE PRICE

The acquisition was treated as a purchase for accounting purposes, and
accordingly, the assets and liabilities were recorded based on their preliminary
fair value at the date of acquisition. Clarus retained a third-party valuation
firm to assist in its evaluation of developed technologies and in-process
research and development. A valuation of the Companies developmental products
was performed to determine their stage of development, their expected income
generating ability, as well as risk factors associated with achieving
technological feasibility. Clarus expensed approximately $8.3 million to in-
process research and development in the second quarter of 2000 in accordance
with generally accepted accounting principles. The values ascribed to intangible
assets, their respective useful lives, and the expected amount of monthly,
quarterly and annual amortization are as follows:

<TABLE>
<CAPTION>
                                      Intangible      Useful
                                        Asset          Life        Monthly        Quarterly       Annual
                                    (in thousands)  (in years)   Amortization   Amortization   Amortization
                                    -----------------------------------------------------------------------


<S>                                 <C>             <C>          <C>            <C>            <C>
      Goodwill                      $49,809             8            $519            $1,557      $6,228
      Developed technologies          4,100             8              43               129         516
      Assembled workforce               450             7               5                15          60
      Customer base                     100             4               2                 6          24
                                                                                     ------      ------
                                                                                     $1,707      $6,828
                                                                                     ======      ======
</TABLE>

The write-off of in-process research and development of $8.3 million is not
reflected in the accompanying pro forma consolidated statements of operations,
as it represents a nonrecurring charge directly attributable to the transaction.

The Companies' historical statement of operations for the year ended December
31, 1999 and for the three months ended March 31, 2000 have been converted from
Irish Pounds to US Dollars using an average exchange rate of 1.3539 and 1.2539
for the respective periods.

<PAGE>

Note 2.  INTEREST EXPENSE

In connection with the payment of approximately $30.9 million in cash in
conjunction with the acquisition, including transaction costs, the Company has
assumed that such amounts were borrowed using short-term borrowing arrangements
at the Company's estimated incremental borrowing rate of 7%. As a result, the
Company has reflected pro forma adjustments to interest expense of $540,000 with
respect to the three months ended March 31, 2000 and $2,163,000 with respect to
the year ended December 31, 1999 to provide for interest expense on these
borrowings.


Note 3.  INCOME TAX BENEFIT

The income tax benefit recognized by the Companies was eliminated because Clarus
expects to provide a valuation allowance against substantially all deferred
income tax assets for the foreseeable future.


Note 4.  PRO FORMA NET LOSS PER COMMON SHARE

The pro forma basic and diluted net loss per common share use the historical
weighted average shares outstanding of Clarus' common stock, adjusted for the
effect of the acquisition.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
