CLEARONE INC
0000840715
false
0000840715
2023-08-10
2023-08-10




                                 UNITED STATES                                  
                                                                                
                       SECURITIES AND EXCHANGE COMMISSION                       
                             Washington, D.C. 20549                             
                                                                                
                                      FORM                                      
                                      8-K                                       
                                                                                
                                 CURRENT REPORT                                 
     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934     
                                                                                
               Date of report (Date of earliest event reported):                
                                August 10, 2023                                 
                                                                                
                                 ClearOne, Inc.                                 
             (Exact name of registrant as specified in its charter)             
                                                                                

          Delaware             001-33660        87-0398877     
(State or Other Jurisdiction   (Commission   (I.R.S. Employer  
                                                               
     of Incorporation)        File Number)  Identification No.)

                                                                                

     5225 Wiley Post Way, Suite 500         84116   
                   ,                                
             Salt Lake City                         
                   ,                                
                  Utah                              
(Address of principal executive offices)  (Zip Code)

                                                                                
                                       +1                                       
                                     (801)                                      
                                    975-7200                                    
              (Registrant's telephone number, including area code)              
                                                                                
                                 Not applicable                                 
         (Former name or former address, if changed since last report)          
                                                                                
Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions:


 Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)                 
 Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)                
 Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 Pre-commencement communication pursuant to Rule 13e-4                                                 
 (c)                                                                                                   
 under the Exchange Act (17 CFR 240.13e-4                                                              
 (c)                                                                                                   
 )                                                                                                     


Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).



Emerging growth company


If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.


Securities Registered Pursuant to Section 12(b) of the Act:




 Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock, $0.001       CLRO                           The                   
                                                        NASDAQ                  
                                                    Capital Market              





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Item 2.02. Results of Operations and Financial Condition

On August 10, 2023 ClearOne, Inc. (the "Company") issued a press release 
announcing its financial results for the three and six months ended June 30, 
2023. The full text of the press release is attached as Exhibit 99.1.

Item 7.01 Regulation FD Disclosure

On August 10, 2023, the Company conducted a webinar and
posted an updated investor presentation to its website at
https://investors.clearone.com/events-and-presentations. A copy of the 
Company's investor presentation is furnished herewith as Exhibit 99.2.

Limitation of Incorporation by Reference

In accordance with General Instruction B.2. of Form 8-K, this information, 
including Exhibits 99.1 and 99.2 furnished herewith, is furnished pursuant to 
Items 2.02 and 7.01 and shall not be deemed to be "filed" for the purpose of 
Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange 
Act"), or otherwise subject to the liabilities of that section, nor shall it 
be incorporated by reference into a filing under the Securities Act of 1933, 
as amended (the "Securities Act"), or the Exchange Act. The information in 
these Items 2.02 and 7.01 of this Current Report on Form 8-K (including the 
exhibits hereto) will not be deemed an admission as to the materiality of any 
information required to be disclosed solely to satisfy the requirements of 
Regulation FD.

Cautionary Statements

This Current Report on Form 8-K, including the exhibits furnished herewith, 
contains "forward-looking statements" within the meaning of Section 27A of the 
Securities Act and Section 21E of the Exchange Act. Such forward-looking 
statements relate to, without limitation, our future economic performance, 
plans and objectives for future operations and projections of revenue and 
other financial items. Forward-looking statements can be identified by the use 
of words such as "may," "will," "plan," "potential," "project," "should," 
"expect," "anticipate," "estimate," "target," "continue" or comparable 
terminology. Forward-looking statements are inherently subject to certain 
risks, trends and uncertainties, many of which we cannot predict with accuracy 
and some of which we might not even anticipate. Although we believe that the 
expectations reflected in such forward-looking statements are based upon 
reasonable assumptions at the time made, we can give no assurance that such 
expectations will be achieved. Future events and actual results, financial and 
otherwise, may differ materially from the results discussed in the 
forward-looking statements as a result of various factors, including those 
listed in Exhibit 99.1 on pages 2 and 3 and incorporated by reference herein. 
Readers are cautioned not to place undue reliance on these forward-looking 
statements. Unless required by U.S. federal securities laws, we do not intend 
to update any of the forward-looking statements to reflect circumstances or 
events that occur after the statements are made or to conform the statements 
to actual results. The information contained in this Current Report on Form 
8-K, including the exhibit filed herewith, should be viewed in conjunction 
with the consolidated financial statements and notes thereto appearing in the 
Company's Annual Reports on Form 10-K and Quarterly Reports on Form 10-Q.

In connection with the foregoing, the Company hereby furnishes the following 
documents:

Item 9.01

Financial Statements and Exhibits

(d)  Exhibits


Exhibit                                     Exhibit                                    
                                                                                       
Number                                       Title                                     
99.1     Press Release of ClearOne, Inc. dated August 10, 2023.                        
99.2     Investor Presentation.                                                        
104.1    The cover page from this Current Report on Form 8-K, formatted in Inline XBRL.

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


          CLEARONE, INC.                        
                                                
Date:     By: /s/                               
August 10     Narsi Narayanan                   
,                                               
202                                             
3                                               
              Narsi Narayanan                   
              Chief                             
              Financial                         
              Officer (Principal                
              Accounting and Principal Financial
              Officer)                          


                                                                    Exhibit 99.1




                                 ClearOne, Inc.                                 
                                    Reports                                     
                                     Second                                     
                                    Quarter                                     
                                      2023                                      
                                   Financial                                    
                                    Results                                     
                                                                                
                                       -                                        
                Total Revenue Increased 31% Quarter-Over-Quarter                
             , Supported by Continued Sequential and Year-Over-Year             
                                      OpEx                                      
                                   Reductions                                   
                                       -                                        
                                                                                
                                       -                                        
                                 Progress with                                  
                                  Backlog Shi                                   
  pments and New Product Launches Improve Foundation for Growth in the Second   
                                 Half of 2023 -                                 

SALT LAKE CITY, UTAH -

August 9, 2023
- ClearOne (NASDAQ: CLRO), a global provider of audio and visual communication 
solutions, reported financial results for the three-month period ended June 
30, 2023.

"Our performance in the second quarter reflects our continued focus on 
evolving our innovative communication solutions, supported by our work to 
maintain an optimized cost structure," said Derek Graham, CEO of ClearOne. "We 
delivered strong sequential growth in our revenue and gross profit margin, 
driven by increased shipments of orders from the backlog due to improved 
manufacturing output relative to the first quarter of this year. Though we 
remain underway with the transition of our outsourced manufacturing from China 
to Singapore-which continued to compress our revenue performance year-over-year-
we made progress with shipping backlog orders for our core audio conferencing 
products. We continue to see strong demand and minimal cancellations within 
our backlog, and we believe we are on track to resolve our contract 
manufacturing interruptions during the third quarter.

"We also continued to streamline our cost and capital structure. During the 
second quarter, we reduced operating expenses both sequentially and 
year-over-year, and we completed the distribution of our special one-time cash 
dividend. Supported by our sequential improvements, right-sized operational 
framework, and $22.1 million in cash and investments at the end of the second 
quarter, we believe we remain on track to drive improved top-line performance 
in the second half of this year."

Operational Highlights

 *  Launched the
 BMA 360D beamforming microphone array ceiling tile
 that offers unrivaled audio performance and native compatibility with any 
 Dante(R)-enabled digital signal processor (DSP) mixer.

 *  Debuted the
 DIALOG
 (R)
 UVHF wireless microphone system
 , which provides businesses and institutions with professional-quality audio 
 conferencing, video collaboration and sound reinforcement for rooms of all 
 sizes.

 *  Exhibited a
 comprehensive portfolio
 of conferencing, collaboration and communication solutions at InfoComm 2023. 
 Products on display included the recently launched CHAT(R) 150 BT 
 Speakerphone, the Ceiling Microphone Array, CONVERGE(R) Huddle, LS5WT Wall 
 and LS6CT Ceiling Speakers, Versa Mediabar" Video Soundbar, COLLABORATE(R) 
 Versa" 60, and the UNITE(R) 60, 180 and 20 Pro cameras.



1

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Graham continued: "We maintained our cadence of new product launches during 
the second quarter. Through unveiling our DIALOG(R) UVHF wireless microphone 
system and BMA 360D beamforming microphone array ceiling tile, we have 
expanded our selection of high-quality, innovative audio solutions for rooms 
and enterprises of all sizes. These solutions helped drive the strong 
reception our products received at the Orlando InfoComm show in June. We were 
proud to return to this significant industry trade show, and we look forward 
to further enhancing our products' visibility in the market.
"As we move into the second half of the year, we will continue working to both 
increase our share and expand our addressable segments of the professional AV 
market. During the third quarter, we expect to begin shipping a Bluetooth 
group USB speakerphone and a Dante(R)-enabled beamforming microphone solution 
that can interoperate with most DSPs, and we expect these shipments to serve 
as near-term revenue growth drivers. We aim to continue delivering on our 
strategic initiatives as we expand our library of innovative collaboration 
products."

Financial Summary
The Company uses certain non-GAAP financial measures and reconciles those to 
GAAP measures in the attached tables.


  Q2 2023 revenue was $5.5 million, compared to $7.4 million in Q2                           
  2022 and $4.2 million in Q1 2023. The 31% sequential increase was                          
  driven by increased shipments of orders from the backlog due to                            
  improved manufacturing output. The year-over-year decrease was                             
  mainly due to sustained inventory sourcing and order fulfillment                           
  challenges for the Company's core audio conferencing and                                   
  beamforming microphone arrays as a result of ongoing delays in the                         
  transition of outsourced manufacturing from China to Singapore.                            
                                                                                             
  GAAP gross profit in Q2 2023 was $1.8 million, compared to $2.8                            
  million in Q2 2022 and $1.3 million in Q1 2023. GAAP gross profit                          
  margin was 34% in Q2 2023, compared to 31% Q1 2023 and 38% in Q2                           
  2022. Gross profit margin improved by approximately 300 basis                              
  points sequentially due to the aforementioned quarter-over-quarter                         
  revenue growth. Gross profit margin decreased year-over-year                               
  due to increased administration and overhead costs as a percentage                         
  of revenue, as well as increased inventory obsolescence costs.                             
                                                                                             
  Operating expenses in Q2 2023 improved to $3.2 million,                                    
  compared to $4.5 million in Q2 2022 and $3.5 million                                       
  in Q1 2023. Non-GAAP operating expenses in Q2 2023                                         
  improved to $3.1 million compared to $3.4 million                                          
  in Q1 2023 and $4.0 million in Q2 2022. The sequential                                     
  and year-over-year decrease in non-GAAP operating                                          
  expenses was mainly due to the continued benefits                                          
  of the cost-cutting measures initiated in 2022.                                            
                                                                                             
  GAAP net loss in Q2 2023 was $(1.0) million, or $(0.04) per share, compared to a net loss  
  of $(0.3) million, or $(0.01) per share, in Q2 2022 and a net loss of $(0.8) million,      
  or $(0.03) per share, in Q1 2023. The sequential increase in net loss was primarily due    
  to the recognition of a $1.35 million gain from a legal settlement in Q1 2023. The         
  year-over-year increase in net loss was primarily due to the aforementioned year-over-year 
  decrease in revenue and gross profit, along with the recognition of $1.5 million in gain   
  from the forgiveness of CARES Act Paycheck Protection Program Loan in the year-ago quarter,
  partially offset by a decrease in operating expenses and increase in interest income.      
                                                                                             
  Non-GAAP net loss in Q2 2023 improved to                                                   
  $(0.9) million, or $(0.04) per share, compared                                             
  to a Non-GAAP net loss of $(1.1) million, or                                               
  $(0.04) per share, in Q2 2022 and a Non-GAAP                                               
  net loss of $(2.0) million, or $(0.09) per                                                 
  share, in Q1 2023. The sequential and                                                      
  year-over-year improvements were driven by the                                             
  aforementioned operating expense reductions.                                               



2

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($ in 000, except per share)         Three months ended June 30,                  Six months ended June 30,            
                                   2023        2022     Change in %       2023        2022     Change in % Favorable/  
                                                         Favorable/                            (Adverse)               
                                                         (Adverse)                                                     
GAAP                                                                                                                   
Revenue                         $  5,483    $  7,375            (26 )  $  9,661    $ 14,920                       (35 )
Gross profit                       1,848       2,807            (34 )     3,163       5,623                       (44 )
Operating expenses                 3,203       4,456             28       6,707       9,125                        26  
Operating loss                    (1,355 )    (1,649 )           18      (3,544 )    (3,502 )                      (1 )
Net loss                          (1,019 )      (257 )         (296 )    (1,851 )    (2,224 )                      17  
Diluted loss per share             (0.04 )     (0.01 )         (300 )     (0.08 )     (0.09 )                      11  
Non-GAAP                                                                                                               
Non-GAAP operating expenses        3,051    $  3,746             19    $  6,416    $  7,712                       (17 )
                                $                                                                                      
Non-GAAP operating loss           (1,202 )      (937 )          (28 )    (3,250 )    (2,085 )                     (56 )
Non-GAAP net loss                    (86 )    (1,073 )           19      (2,907 )    (2,335 )                     (24 )
                                       5                                                                               
Non-GAAP Adjusted EBITDA             (71 )      (892 )           20      (2,389 )    (1,961 )                     (22 )
                                       0                                                                               
Non-GAAP diluted loss per share    (0.04 )     (0.04 )            -       (0.12 )     (0.10 )                      (2 )
                                                                                                                    0  


Balance Sheet Highlights

As of June 30, 2023, cash, cash equivalents and investments were $22.1 
million, as compared with $1.0 million as of December 31, 2022. As of June 30, 
2023, the Company carried an aggregate debt of $1.4 million on account of 
senior convertible notes issued in December 2019.

On May 31, 2023, the Company completed the distribution of a special one-time 
cash dividend of $1.00 per share of its common stock or eligible warrants, as 
declared on May 8, 2023. The dividend distribution generated cash outflows of 
approximately $29.0 million.

Nasdaq Minimum Bid Price Requirement

On August 1, 2023, ClearOne received a letter from the Listing Qualifications 
Department of the Nasdaq Stock Market informing the Company that because the 
closing bid price for its common stock was below $1.00 for 30 consecutive 
trading days, the Company is not in compliance with the minimum bid price 
requirement for continued listing on the Nasdaq Capital Market, as set forth 
in Nasdaq Marketplace Rule 5550(a)(2) (the "Minimum Bid Price Requirement").

In accordance with Nasdaq Marketplace Rule 5810(c)(3)(A), the Company has a 
period of 180 calendar days from August 1, 2023, or until January 29, 2024, to 
regain compliance with the Minimum Bid Price Requirement. If at any time 
before January 29, 2024, the closing bid price of the Company's common stock 
closes at or above $1.00 per share for a minimum of 10 consecutive trading 
days (which number days may be extended by Nasdaq), Nasdaq will provide 
written notification that the Company has achieved compliance with the Minimum 
Bid Price Requirement, and the matter would be resolved.


3

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ClearOne intends to continue actively monitoring the closing bid price for its 
common stock between now and January 29, 2024, and the Company will consider 
available options to resolve the deficiency and regain compliance with the 
Minimum Bid Price Requirement. Further details can be found in ClearOne's 
related Form 8-K filed on August 3, 2023 and in the Company's Form 10-Q for 
the three and six months ended June 30, 2023.

About ClearOne

ClearOne is a global company that designs, develops, and sells conferencing, 
collaboration, and network streaming solutions for voice and visual 
communications. The performance and simplicity of its advanced comprehensive 
solutions offer unprecedented levels of functionality, reliability, and 
scalability. Visit ClearOne at
www.clearone.com
.

Non-GAAP Financial Measures

To supplement our consolidated financial statements presented on a GAAP basis, 
ClearOne uses non-GAAP measures of gross profit, operating income (loss), net 
income (loss), adjusted Earnings Before Interest, Taxes, Depreciation and 
Amortization (EBITDA) and net income (loss) per share, which are adjusted to 
exclude certain costs, expenses, gains and losses we believe appropriate to 
enhance an overall understanding of our past financial performance from period 
to period and also our prospects for the future. These adjustments to our 
current period GAAP results are made with the intent of providing both 
management and investors a more complete understanding of ClearOne's 
underlying operational results and trends and our marketplace performance. The 
non-GAAP results are an indication of our baseline performance before certain 
gains, losses, or other charges that are considered by management to be 
outside of our core operating results. In addition, these adjusted non-GAAP 
results are among the primary indicators management uses as a basis for our 
planning and forecasting of future periods. The presentation of this 
additional non-GAAP financial information is not meant to be considered in 
isolation or as a substitute for gross profit, operating income (loss), net 
income (loss), income (loss) per share or other financial measures prepared in 
accordance with GAAP. There are limitations to the use of non-GAAP financial 
measures. Other companies, including companies in ClearOne's industry, may 
calculate non-GAAP financial measures differently than ClearOne does, limiting 
the usefulness of those measures for comparative purposes. A detailed 
reconciliation of non-GAAP financial measures to the most directly comparable 
GAAP financial measures is included in this release below.

Forward Looking Statements

This release contains "forward-looking" statements that are based on present 
circumstances and on ClearOne's predictions with respect to events that have 
not occurred, that may not occur, or that may occur with different 
consequences and timing than those now assumed or anticipated. Such 
forward-looking statements and any statements of the plans and objectives of 
management for future operations and forecasts of future growth and value and 
the possible outcomes of litigation, are not guarantees of future performance 
or results and involve risks and uncertainties that could cause actual events 
or results to differ materially from the events or results described in the 
forward-looking statements. Such forward-looking statements are made only as 
of the date of this release and ClearOne assumes no obligation to update 
forward-looking statements to reflect subsequent events or circumstances. 
Readers should not place undue reliance on these forward-looking statements. 
The information in this press release should be read in conjunction with and 
is modified in its entirety by, the Annual Report on Form 10-K (the "10-K") 
filed by the Company for the same period with the Securities and Exchange 
Commission (the "SEC") and all of the Company's other public filings with the 
SEC (the "Public Filings").

In particular, the financial information contained herein is subject to and 
qualified by reference to the financial statements contained in the 10-Q, 
including the footnotes thereto, as well as the Company's annual report on 
Form 10-K for the year ended December 31, 2022 (the "10-K"), the footnotes 
thereto and the limitations set forth therein. Investors may not rely on the 
press release without reference to the 10-Q, the 10-K, and the Public Filings.



4

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                                 CLEARONE, INC                                  
                UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS                 
                    (Dollars in thousands, except par value)                    


                                                                         June 30,     December 31,  
                                                                          2023           2022       
                                ASSETS                                                              
Current                                                                                             
assets:                                                                                             
Cash and cash                                                            $ 15,086         $    984  
equivalents                                                                                         
Current marketable                                                          6,408                -  
securities                                                                                          
Legal settlement                                                                -           55,000  
receivable                                                                                          
Receivables, net of                                                         4,232            3,603  
allowance of $326                                                                                   
Inventories,                                                                7,547            8,961  
net                                                                                                 
Income tax                                                                  6,381            1,071  
receivable                                                                                          
Prepaid expenses                                                            4,273            7,808  
and other assets                                                                                    
Total current                                                              43,927           77,427  
assets                                                                                              
Long-term marketable                                                          586                -  
securities                                                                                          
Long-term                                                                   3,361            2,707  
inventories, net                                                                                    
Property and                                                                  614              383  
equipment, net                                                                                      
Operating lease - right                                                     1,171            1,047  
of use assets, net                                                                                  
Intangibles,                                                                1,903            2,071  
net                                                                                                 
Other assets                                                                  114              115  
Total assets                                                             $ 51,676         $ 83,750  
                           LIABILITIES AND                                                          
                         SHAREHOLDERS' EQUITY                                                       
Current                                                                                             
liabilities:                                                                                        
Accounts                                                                 $  2,435         $  1,284  
payable                                                                                             
Accrued                                                                     2,587            3,041  
liabilities                                                                                         
Deferred product                                                               52               63  
revenue                                                                                             
Short-term                                                                  1,380            3,732  
debt                                                                                                
Total current                                                               6,454            8,120  
liabilities                                                                                         
Operating lease                                                               848              492  
liability, net of current                                                                           
Other long-term                                                             1,008            1,008  
liabilities                                                                                         
Total                                                                       8,310            9,620  
liabilities                                                                                         
                                                                                                    
Shareholders'                                                                                       
equity:                                                                                             
Common stock, par value $0.001, 50,000,000 shares authorized,                  24               24  
23,958,979 and  23,955,767 shares issued and outstanding, respectively                              
Additional                                                                 45,979           74,910  
paid-in capital                                                                                     
Accumulated other                                                            (270 )           (288 )
comprehensive loss                                                                                  
Accumulated                                                                (2,367 )           (516 )
deficit                                                                                             
Total shareholders'                                                        43,366           74,130  
equity                                                                                              
Total liabilities and                                                    $ 51,676         $ 83,750  
shareholders' equity                                                                                

                                                                                

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                                 CLEARONE, INC.                                 
                              UNAUDITED CONDENSED                               
                   CONSOLIDATED STATEMENTS OF OPERATIONS AND                    
                               COMPREHENSIVE LOSS                               
                (Dollars in thousands, except per share amounts)                
                                                                                

                                                                Three months ended June 30,         Six months ended June 30,     
                                                                  2023               2022             2023              2022      
Revenue                                                       $      5,483        $      7,375    $      9,661      $     14,920  
Cost of goods sold                                                   3,635               4,568           6,498             9,297  
Gross profit                                                         1,848               2,807           3,163             5,623  
                                                                                                                                  
Operating expenses:                                                                                                               
Sales and marketing                                                  1,323               1,562           2,515             3,122  
Research and product development                                       873               1,177           1,916             2,530  
General and administrative                                           1,007               1,717           2,276             3,473  
Total operating expenses                                             3,203               4,456           6,707             9,125  
                                                                                                                                  
Operating loss                                                      (1,355 )            (1,649 )        (3,544 )          (3,502 )
                                                                                                                                  
Interest expense                                                       (91 )               (94 )          (383 )            (195 )
Other income, net                                                      437               1,505           2,103             1,508  
                                                                                                                                  
Loss before income taxes                                            (1,009 )              (238 )        (1,824 )          (2,189 )
                                                                                                                                  
Provision for income taxes                                              10                  19              27                35  
                                                                                                                                  
Net loss                                                      $     (1,019 )      $       (257 )  $     (1,851 )    $     (2,224 )
                                                                                                                                  
Basic weighted average shares outstanding                       23,955,802          23,948,631      23,955,785        23,923,110  
Diluted weighted average shares outstanding                     23,955,802          23,948,631      23,955,785        23,923,110  
                                                                                                                                  
Basic loss per share                                          $      (0.04 )      $      (0.01 )  $      (0.08 )    $      (0.09 )
Diluted loss per share                                        $      (0.04 )      $      (0.01 )  $      (0.08 )    $      (0.09 )
                                                                                                                                  
Comprehensive loss:                                                                                                               
Net loss                                                      $     (1,019 )      $       (257 )  $     (1,851 )    $     (2,224 )
Unrealized loss on available-for-sale securities, net of tax            14                  26              14                (2 )
Change in foreign currency translation adjustment                       (1 )               (12 )             4               (23 )
Comprehensive loss                                            $     (1,006 )      $       (243 )  $     (1,833 )    $     (2,249 )

                                                                                

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                                 CLEARONE, INC.                                 
         UNAUDITED RECONCILIATION OF GAAP MEASURES TO NON-GAAP MEASURES         
                (Dollars in thousands, except per share values)                 


                                            Three months                     Six months           
                                           ended June 30,                  ended June 30,         
                                        2023            2022            2023            2022      
GAAP operating                      $     (1,355 )  $     (1,649 )  $     (3,544 )  $     (3,502 )
loss                                                                                              
Stock-based                                   25              30              47              65  
compensation                                                                                      
Amortization                                 129             682             247           1,352  
of intangibles                                                                                    
Non-GAAP                            $     (1,201 )  $       (937 )  $     (3,250 )  $     (2,085 )
operating loss                                                                                    
                                                                                                  
GAAP net                            $     (1,019 )  $       (257 )  $     (1,851 )  $     (2,224 )
loss                                                                                              
Stock-based                                   25              30              47              65  
compensation                                                                                      
Amortization                                 129             682             247           1,352  
of intangibles                                                                                    
Other income                                   -               -          (1,350 )             -  
adjustment                                                                                        
CARES Act PPP                                  -          (1,528 )             -          (1,528 )
loan forgiveness                                                                                  
Non-GAAP                            $       (865 )  $     (1,073 )  $     (2,907 )  $     (2,335 )
net loss                                                                                          
                                                                                                  
GAAP net                            $     (1,019 )  $       (257 )  $     (1,851 )  $     (2,224 )
loss                                                                                              
Number of shares used in computing    23,955,802      23,948,631      23,955,785      23,923,110  
GAAP diluted loss per share                                                                       
GAAP diluted                        $      (0.04 )  $      (0.01 )  $      (0.08 )  $      (0.09 )
loss per share                                                                                    
Non-GAAP                            $       (865 )  $     (1,073 )  $     (2,907 )  $     (2,335 )
net loss                                                                                          
Number of shares used in computing    23,955,802      23,948,631      23,955,785      23,923,110  
Non-GAAP diluted loss per share                                                                   
Non-GAAP diluted                    $      (0.04 )  $      (0.04 )  $      (0.12 )  $      (0.10 )
loss per share                                                                                    
                                                                                                  
GAAP net                            $     (1,019 )  $       (257 )  $     (1,851 )  $     (2,224 )
loss                                                                                              
Stock-based                                   25              30              47              65  
compensation                                                                                      
Interest                                      91              94             383             195  
expense                                                                                           
Depreciation                                  54              68             108             144  
Amortization                                 129             682             247           1,352  
of intangibles                                                                                    
Other income                                   -               -          (1,350 )             -  
adjustment                                                                                        
CARES Act PPP                                  -          (1,528 )             -          (1,528 )
loan forgiveness                                                                                  
Provision for (benefit                        10              19              27              35  
from) income taxes                                                                                
Non-GAAP                            $       (710 )  $       (892 )  $     (2,389 )  $     (1,961 )
Adjusted EBITDA                                                                                   

                                                                                
Contact:
Narsi Narayanan
385-426-0565
investor_relations@clearone.com
http://investors.clearone.com


7

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                                                                    Exhibit 99.2



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