CLEV Concrete Leveling Systems Inc

OTC Misc Industrial & Commercial Machinery & Equipment CIK: 0001414382
AI RATING
SELL
85% Confidence

Investment Thesis

While CLEV demonstrates exceptional profitability margins (98.1% gross, 30.3% net) and positive cash flow generation, the company faces severe financial distress with negative stockholders' equity of -605K and critically weak liquidity (0.07x current ratio). The combination of negative book value, minimal revenue scale, and unsustainable balance sheet structure presents unacceptable financial risk despite operational profitability.

Strengths

  • + Exceptional gross margin of 98.1% indicates strong pricing power and/or low cost of goods sold
  • + Positive operating cash flow of 28.6K with 52% FCF margin demonstrates cash generation ability
  • + High operating margin of 34.4% shows effective cost control on operating expenses

Risks

  • ! Negative stockholders' equity of -605K indicates the company is technically insolvent on a book value basis
  • ! Critically low current ratio of 0.07x and quick ratio of 0.05x signal severe liquidity crisis and inability to meet short-term obligations
  • ! Declining revenue (-9.6% YoY) suggests deteriorating business demand despite operational profitability

Key Metrics to Watch

Financial Metrics

Revenue
55.0K
Net Income
16.7K
EPS (Diluted)
$0.00
Free Cash Flow
28.6K
Total Assets
46.2K
Cash
29.4K

Profitability Ratios

Gross Margin 98.1%
Operating Margin 34.4%
Net Margin 30.3%
ROE N/A
ROA 36.1%
FCF Margin 52.0%

Balance Sheet & Liquidity

Current Ratio
0.07x
Quick Ratio
0.05x
Debt/Equity
N/A
Debt/Assets
0.0%
Interest Coverage
1.84x
Long-term Debt
N/A
Disclaimer: This analysis is generated by AI based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: 2026-03-22T11:42:10.994129 | Data as of: 2025-10-31 | Powered by Claude AI