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Acquisition (Tables) | 3 Months Ended
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Mar. 31, 2022
Acquisitions [Abstract] |
Schedule Of Purchase Price Allocation |
|  | MAXTRAX |  | Rhino-Rack
|  | December 1, 2021 |  | July 1, 2021
|  | Number of Shares |  | Estimated Fair Value |  | Number of Shares |  | Estimated Fair Value
Cash paid |  | - |  | $ | 26,780 |  | - |  | $ | 143,590
Issuance of shares of Clarus Corporation |  | 107 |  |  | 2,594 |  | 2,315 |  |  | 55,333
Future issuance of shares of Clarus Corporation |  | - |  |  | 4,457 |  | - |  |  | -
Contingent consideration |  | - |  |  | 1,644 |  | - |  |  | 3,565
Total purchase consideration |  | 107 |  | $ | 35,475 |  | 2,315 |  | $ | 202,488
Assets acquired and liabilities assumed |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |
Cash |  |  |  | $ | 1,869 |  |  |  | $ | 7,513
Accounts receivable |  |  |  |  | 2,791 |  |  |  |  | 10,769
Inventories |  |  |  |  | 1,819 |  |  |  |  | 27,046
Prepaid and other current assets |  |  |  |  | 883 |  |  |  |  | 644
Property and equipment |  |  |  |  | 139 |  |  |  |  | 4,619
Other intangible assets |  |  |  |  | 10,341 |  |  |  |  | 55,400
Indefinite-lived intangible assets |  |  |  |  | 10,555 |  |  |  |  | 72,800
Goodwill |  |  |  |  | 15,199 |  |  |  |  | 78,347
Other long-term assets |  |  |  |  | 979 |  |  |  |  | 11,468
Total assets |  |  |  |  | 44,575 |  |  |  |  | 268,606
Liabilities |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities |  |  |  |  | 2,176 |  |  |  |  | 16,511
Income tax payable |  |  |  |  | 251 |  |  |  |  | 3,413
Current portion of long-term debt |  |  |  |  | - |  |  |  |  | 607
Long-term debt |  |  |  |  | - |  |  |  |  | 2,107
Deferred income taxes |  |  |  |  | 5,863 |  |  |  |  | 32,451
Other long-term liabilities |  |  |  |  | 810 |  |  |  |  | 11,029
Total liabilities |  |  |  |  | 9,100 |  |  |  |  | 66,118
Net Book Value Acquired |  |  |  | $ | 35,475 |  |  |  | $ | 202,488
Schedule Of Intangible Assets Other Than Goodwill Acquired |
| MAXTRAX |  | Rhino-Rack
|  |  | Average |  |  |  | Average
| Gross | Useful Life |  | Gross | Useful Life
Intangibles subject to amortization |  |  |  |  |  |  |  |  |
Customer relationships | $ | 8,986 |  | 13.5 years |  | $ | 40,400 |  | 13.5 years
Product technologies |  | 1,355 |  | 7.0 years |  |  | 15,000 |  | 10.0 years
Intangibles not subject to amortization |  |  |  |  |  |  |  |  |
Trademarks |  | 10,555 |  | N/A |  |  | 72,800 |  | N/A
| $ | 20,896 |  | 12.6 years |  | $ | 128,200 |  | 12.6 years
Pro Forma Results |
| Three Months Ended
| March 31, 2021
Sales | $ | 107,009
Net income | $ | 9,985
Net income per share - basic | $ | 0.32
Net income per share - diluted | $ | 0.30

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