Owner Scorecard


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CRCT, Cricut Inc.

Semiconductor Equipment capital-intensive

Revenue is Products (54%) and Platform (46%).

Our creativity platform enables our engaged and loyal community of nearly 5.9 million Active Users, as of December 31, 2025, to turn ideas into DIY goods from custom greeting cards and apparel to on-demand gifts and large-scale decor.

We designed and built our ecosystem of connected cutting machines, accessories, and materials for scalability and seamless integration, allowing us to both introduce new products as well as continuously update the functionality and features of existing physical and digital products.

Latest annual: FY2025 10-K
CRCT · Cricut Inc.
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2025
$709M
−0.5% YoY · −6% 5-yr CAGR
Vital signs · TTM, with 5-yr average
Revenue $690M 5-yr avg $876M
Gross margin 58% 5-yr avg 45%
Operating margin 15.5% 5-yr avg 11.4%
ROIC 79% 5-yr avg 32%

Next report By 11/8 · the 10-Q for the quarter ended late September · due within 40 days of period end · has filed ~37 days after · the wire records it on arrival

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

What it is
A capital-goods maker, whose demand swings with its customers' own spending.
What moves the needle
Gross margin has run about 39% and operating margin about 11% through the cycle, a solid spread between what it charges and what the product costs to make. The operating margin has swung widely — from 9.0% to 21% over the years — so the through-cycle figure carries more than any single year, and the worst year more than the best. Inventory runs near 26% of sales, so how fast it turns back into cash — and the risk of writing it down when demand softens — sits alongside the margin. Read this kind of business on the capital-goods cycle and the aftermarket. On its own account, the filing leans hardest on pricing power & competition, set against the numbers in what the filing emphasizes, below.
Is it a good business?
Return on capital has run high across the record (median 32%, above 15% in 5 of 7 years), though buybacks and expensed R&D and brands shrink the capital base, so the figure overstates the underlying economics. Whether these returns reflect real pricing power or an accounting artifact is the judgment the 10-K is for.

Every line is arithmetic on the company's filings, shown in full in the sections below.

Where the money comes from

read the 10-K →

Revenue spreads across 2 segments, the largest Products at 54%.

Revenue by reportable segment, FY2025
  • Products54%$381M
  • Platform46%$327M
By geographyNorth America76%International24%

From the segment footnote of the company's own 10-K. Shares are of total revenue; the profit bar shows each segment's share of segment operating profit, before unallocated corporate costs.

II

The record

Ten years of arithmetic, read across the cycle.

The record, 2019–2025

realized figures from each filing · older years to the left
2019’192020’202021’212022’222023’232024’242025’25TTMTTMJun 2026
Income statement
$487M$959M$1.3B$886M$765M$713M$709M$690MRevenueRevenue
$142M$332M$457M$350M$343M$353M$390M$400MGross profitGross prof.
29%35%35%39%45%50%55%58%Gross marginGross mgn
13%10%14%22%27%30%32%33%SG&A / revenueSG&A/rev
5%4%6%9%9%8%9%10%R&D / revenueR&D/rev
$54M$201M$192M$80M$70M$76M$96M$107MOperating incomeOp. inc.
11.0%20.9%14.7%9.0%9.1%10.7%13.5%15.5%Operating marginOp. mgn
$50M$199M$192M$82M$80M$89M$108MPretax incomePretax
$39M$155M$140M$61M$54M$63M$77M$88MNet incomeNet inc.
22%22%27%26%33%29%29%25%Effective tax rateTax rate
Cash flow & returns
$4M$248M($105M)$118M$288M$265M$200M$180MOperating cash flowOp. cash
$9M$14M$19M$27M$30M$29M$24M$24MDepreciation & amortizationD&A
($46M)$70M($303M)($11M)$157M$128M$64M$41MWorking capital & otherWC & other
$0$51M$0$0$294M$110M$202M$202MDividends paidDiv. paid
$0$0$19M$20M$38M$25MBuybacksBuybacks
($14M)($22M)($36M)($108M)($49M)($18M)$61MInvesting cash flowInv. cash
$11M($111M)$260M($26M)($322M)($156M)($237M)Financing cash flowFin. cash
($25K)$92K($127K)($221K)$110K($252K)$634KExchange-rate effectFX
$637K$116M$119M($17M)($83M)$90M$24MChange in cashΔ cash
36%146%32%13%12%23%78%79%ROICROIC
32%68%21%9%10%13%22%24%Return on equityROE
32%45%21%9%−45%−10%−36%−31%Retained to equityRetained/eq
Balance sheet
$7M$122M$242M$299M$245M$337M$276M$286MCash & investmentsCash+inv
$200M$200M$137M$111M$102M$92M$72MReceivablesReceiv.
$249M$454M$381M$278M$134M$114M$111MInventoryInvent.
$252M$205M$63M$77M$53M$72M$55MAccounts payablePayables
$197M$449M$455M$312M$183M$134M$129MOperating working capitalOper. WC
$539M$928M$811M$620M$580M$500M$500MCurrent assetsCur. assets
$347M$308M$254M$196M$203M$221M$201MCurrent liabilitiesCur. liab.
1.6×3.0×3.2×3.2×2.9×2.3×2.5×Current ratioCurr. ratio
$33M$53M$63M$48M$38M$40MNet PP&ENet PP&E
$581M$1.0B$950M$750M$693M$581M$586MTotal assetsAssets
($7M)($122M)($242M)($299M)($245M)($337M)($276M)($286M)Net debt / (cash)Net debt
645.7×276.7×216.7×233.5×169.4×188.5×Interest coverageInt. cov.
$352M$332M$277M$215M$226M$237MTotal liabilitiesTotal liab.
$121M$229M$674M$673M$535M$467M$344M$368MShareholders’ equityEquity
0.4%1.0%2.9%4.6%6.2%6.3%4.9%3.9%Stock comp / revenueSBC/rev
Per share
208M208M220M221M220M216M217M212MShares out (diluted)Shares
$2.34$4.61$5.94$4.02$3.48$3.30$3.26$3.25Revenue / shareRev/sh
$0.19$0.74$0.64$0.28$0.24$0.29$0.35$0.41EPS (diluted)EPS
$0.00$0.25$0.00$0.00$1.34$0.51$0.93$0.95Dividends / shareDiv/sh
$0.58$1.10$3.07$3.05$2.43$2.16$1.58$1.74Book value / shareBVPS
Per-share growththe realized rate an owner's share compounded
6-yr5-yr
Revenue / share+5.7%/yr−6.7%/yr
EPS+11.0%/yr−13.8%/yr
Dividends / share+30.5%/yr
Book value / share+18.1%/yr+7.5%/yr

The year, in the company's words

the filing →

Verbatim from the 10-K's management discussion. Each sentence is shown only because its subject, direction, and stated figures check out against the filed numbers on this page. The words are the company's; the arithmetic is the record's.

  • Products-4.6%
    “Products revenue decreased by $18.2 million, or 5%, to $381.4 million for the year ended December 31, 2025 from $399.6 million for the year ended December 31, 2024. The decrease was primarily driven by fewer units of accessories and materials sold and at a lower average selling price.”
    ✓ figure matches the filed record
  • Products-8.8%
    “Products cost of revenue decreased by $40.1 million, or 12%, to $282.4 million for the year ended December 31, 2025 from $322.5 million for the year ended December 31, 2024. The decrease was primarily driven by a reduction in net inventory impairment charges and lower inventory procurement costs.”
    ✓ direction matches the filed record

Where the cash went

ReinvestBuybacksDividendsAcquisitionsRetained

Each year's operating cash, by what management did with it: the mix, and how it drifts.

FY2019FY2025
III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2025 10-K · source on SEC EDGAR →

Will it survive?

  • Comfortable
    Operating income $96M ÷ interest expense $567K
    What this means

    Operating profit covers interest with the kind of margin Graham wanted for a defensive holding. Necessary, not sufficient, it says solvent, not cheap.

  • Net cash, debt-free
    Cash $256M + ST investments $19M − debt $0
    What this means

    Cash and short-term investments exceed every dollar of debt by $276M, on net the company owes nothing, and can act from strength when others can't. Net debt is the leverage figure that matters: the cash is already set against the debt. Strategic or illiquid investments aren't counted here.

  • Long (60+ days)
    DSO 47 + DIO 130 − DPO 82 days
    What this means

    Days cash is tied up between paying suppliers and collecting from customers. Lower is better; a long cycle means growth itself eats cash.

Is it a good business?

  • Not enough data
    Industry peers: median 10%
    What this means

    The filing data didn't include the inputs for this check.

  • Not enough data
    Industry peers: median 6%
    What this means

    The filing data didn't include the inputs for this check.

  • Cash-backed
    Cash from ops $200M ÷ net income $77M
    What this means

    How much of reported profit showed up as operating cash. Above 1× is reassuring; well below suggests earnings lean on accruals. One year is noisy, growth and working-capital swings distort it, and this is operating cash, not free cash. Watch the multi-year trend.

How is the cash used?

  • Not enough data
    What this means

    The filing data didn't include the inputs for this check.

  • Investing or harvesting?
    Not enough data
    What this means

    The filing data didn't include the inputs for this check.

The promise and the pay packet

  • Modest selling cost
    Selling and marketing $159M ÷ revenue $709M
    What this means

    Sales and marketing as a share of revenue, kept apart from administrative overhead because it answers a different question: how much a business must spend to win the next customer. A company whose product pulls customers in spends little here and keeps the difference; one that must buy its growth is running to stand still, and the spending has to keep rising for revenue to keep rising. Read it beside the growth rate, not alone.

  • Is the buyback buying ownership, or mopping up? 4.9%
    The count is edging down
    Stock compensation $35M (fiscal 2025), 4.9% of revenue · repurchases $25M · diluted shares -1.5% since 2022
    What this means

    Stock handed to employees is a real cost paid in the owner's own currency: it is charged against profit, but the shares it creates are permanent. Many companies repurchase stock at the same time, which looks like a return of capital and often is not — if the count barely moves, the cash merely cancelled the pay packet and bought the owner nothing. The three states worth telling apart are a count genuinely shrinking, a count standing still despite large repurchases, and a count rising because the issuance was never offset at all.

Graham’s defensive tests · 2 of 5 met

Graham’s numerical criteria for the defensive investor (The Intelligent Investor, ch. 14), run on the filings. A floor of safety, not a buy signal; many fine modern businesses fail his strictest liquidity rules by design.

  • Adequate size Miss
    Revenue ≥ $2B · $709M
    What this means

    Big enough to weather a storm. Graham's 1972 floor was ~$100M of sales (≈ $700M today); we use a $2B revenue line as a conservative modern stand-in.

  • Strong liquidity Pass
    Current ratio ≥ 2× · 2.26×
    What this means

    Current assets at least twice current liabilities, near-term bills covered without touching the business. Strict by design: many cash-rich modern firms run leaner and miss it, holding their cushion in longer-dated securities.

  • Earnings stability Pass
    A profit every year (7-yr record) · no losses
    What this means

    Graham wanted earnings in each of the past ten years, the stability a defensive owner leans on.

  • Dividend record Miss
    Uninterrupted dividends · 4 of 7 yrs
    What this means

    An unbroken dividend was Graham's mark of durability. He wanted twenty years; the filings show about ten, and a single suspension breaks the streak. Non-payers, many fine modern compounders, fall outside his defensive net by design.

  • Earnings growth Miss
    Earnings +33% over the record · −42%
    What this means

    At least a third more earnings than a decade ago, averaging three years at each end. Net income (not per-share), so stock splits don't distort it, buybacks and dilution show up in the share-count line instead.

  • Moderate price
    P/E ≤ 15 and P/E × P/B ≤ 22.5 · decided by the price
    What this means

    Graham's valuation gate, the wall he kept between a sound business and a sound investment. Three-year average earnings are $0.31/share (latest year $0.37), the averaged base the calculator's gate runs on, and book value is $1.64/share. Enter a price in “What the price implies” just below for the P/E, P/B, and whether it clears. But this is the rule Buffett outgrew: there's no hard P/E law, and a wonderful business can deserve a far richer multiple if the thesis holds, treat it as the bargain-hunter's floor, not a verdict on the price.

Durability & moat, 2019–2025

Whether the record’s returns held, and what the capital reinvested earned.

  • Profitable years 7 of 7
    What this means

    Never lost money over the record, the earnings stability Graham insisted on.

  • Operating margin 16% → 11% (3-yr avg ends)
    What this means

    Through the cycle the operating margin slipped — about 16% early to 11% lately, median 11% — competition or costs are biting in.

  • Worst year 2022 · 9.0% op. margin
    What this means

    Stayed profitable even in its hardest year, the resilience that survives recessions.

  • Share count +0.7%/yr
    What this means

    Roughly flat share count, little dilution, little buyback.

  • Dividend record rising
    What this means

    Paid and raised the dividend across the record, the continuity Graham prized.

All figures as filed; the source filing is linked above.

Current Position

as of the latest quarter, Jun 30, 2026

Can the business pay what it owes this year, off the freshest balance sheet: the quality of the assets, the debt actually coming due, and what a low ratio means here.

Current assets$500M
  • Cash & short-term investments$286M
  • Receivables$72M
  • Inventory$111M
  • Other current assets$30M
Current liabilities$201M
  • Accounts payable$55M
  • Other current liabilities$146M
Current ratio2.49×all current assets ÷ what's due · Graham looked for 2×
Quick ratio1.93×stricter: inventory excluded
Cash ratio1.42×strictest: cash alone against what's due
Working capital$299Mthe cushion left after near-term bills
Revenue, latest quarter vs. a year ago−9.2%the freshest read on whether the business is still growing
Current ratio, recent quarters3.2× → 2.5×
Deeper floors
Tangible book value$368Mequity stripped of goodwill & intangibles
Net current asset value$283MGraham's net-net: current assets less all liabilities
Debt incl. operating leases$10M$10M of it operating leases
Deferred revenue$56Mcustomer cash collected before delivery; operating float

From the company's latest filing.

Management, ownership & pay

read the proxy →

From the proxy: how much of the business the people running it own, and how they are paid, beside what the business earned for its owners in the same years.

Fiscal yearChief executivePay, as filed“Actually paid”Net income
2021Ashish Arora$39.1M$106.5M$140M
2022Ashish Arora$49.6M−$63.9M$61M
2023Ashish Arora$18.2M$17.5M$54M
2024Ashish Arora$21.7M$15.1M$63M
2025Ashish Arora$13.4M$13.5M$77M

Both pay figures are the company’s own, from the pay-versus-performance table its proxy statement files. “As filed” is the Summary Compensation Table total: salary, bonus, and equity awards at their value on the day of grant. “Actually paid” is the SEC’s prescribed recalculation, which re-marks those equity awards to what they became as they vested; it can swing far above or below the filed figure in either direction, and negative years occur. Net income is the whole business's, as filed, for the same fiscal years.

  • Insider ownership5%

    The stake all directors and executive officers hold together, per the 2026 proxy: skin in the game, the first thing Munger reads.

  • CEO pay ratio145:1

    What the chief earns for every dollar the median employee makes, per the 2026 proxy. A high ratio alone settles nothing; some businesses are genuinely top-heavy in scarce skill. A runaway figure is where Buffett starts asking whether the board is doing its job.

  • Stock-based compensation$35M

    The slice of the business handed to employees in shares in fiscal 2025, 4.9% of revenue, equal to 36.2% of operating profit. Buffett's oldest accounting fight: this is compensation, compensation is an expense, real whether or not the headline earnings admit it. One trap: the cash-flow statement adds SBC back, so the operating cash, and the owner earnings drawn from it, are flattered by exactly this amount; counted as the cost it is, what an owner keeps is lower.

What an owner would ask, FY2025

read the 10-K →
  • Which reported numbers are a judgment call?
    Management names Revenue recognition, Inventory as critical estimates

    each rests partly on management's judgment; the filing's note sets out the assumptionsverify →

The questions the record and the charts do not answer on their own; each carries the figure and the place to look.

Peers, Semiconductor Equipment

The same industry, side by side on owner economics, research and the inventory cycle. Each column names the period it is read over; the group median at the foot is the line to read each figure against.

CompanyRevenuelatest FY, USDGross marginmedian over the recordOp. marginmedian over the recordROICmedian over the recordOwner earn. marginmedian over the recordR&D / revenuelatest FYCapex / revenuelatest FYInventory dayslatest FY
ONTOOnto Innovation$1.0B52%13.7%10%19%13.1%2.8%215
ACMRACM Research Inc.$901M47%14.3%20%-12%16.1%6.2%512
ACLSAxcelis Technologies$839M43%13.9%21%13%13.0%1.3%260
CRCTCricut Inc.$709M39%11.0%32%9.4%130
VECOVeeco Instruments Inc.$664M40%5.2%-1%6%18.0%2.4%252
AZTAAzenta Inc.$594M44%-6.1%-3%6%5.1%5.7%85
ERIIEnergy Recovery Inc.$135M67%14.2%13%8%9.7%1.0%188
ASYSAmtech Systems Inc.$79M37%1.8%1%-4%1.2%131
Group median43%12.4%12%13.0%202
IV

The price

What a price has to assume.

What the price implies

reverse-DCF

Cricut Inc. is profitable, but its owner-earnings base could not be formed from this filing’s tagged data (operating cash flow or capital spending is missing), so the owner-earnings reverse-DCF has no base to grow. We read the price from both ends instead: type a price to see the profitability it demands, then set the mature margin you would believe and weigh the two against each other. Nothing leaves your browser unless you enter it in your notebook.

$
The assumptions

Revenue, delivered−9%/yr’20→’25

Enter a price to run it.

Owner earnings it must reach
Margin the price demands
Owner-earnings margin today

Two reads of one future. From your price: the owner earnings the company must reach, valued at a mature multiple and discounted back at your rate, expressed as the margin it implies on revenue grown at your rate. From your belief: the mature margin you would credit, set on the dial above. When the margin the price demands runs above the one you would believe, you are paying for a future taken on faith. For a deep cyclical at a trough, normalized through-cycle earnings are the better lens; this mode is for the genuinely unprofitable, and for the profitable business whose capital spending currently outruns its cash.

Cite: Owner Scorecard, "Cricut Inc. (CRCT), the owner's record," https://ownerscorecard.com/c/CRCT, data as of 2026-08-17.

Manual order: ← CRCL its page in the Manual CRDO →

Industry order: ← AZTA the Semiconductor Equipment chapter ERII →