# Concrete Leveling Systems Inc > Clarifo company profile — qualitative business description generated from > the company's filings. Financial statements, charts and ratios are > available on Clarifo (https://www.clarifo.com/en/companies/Concrete Leveling Systems Inc). ## Overview Concrete Leveling Systems Inc. is a Nevada-incorporated microcap company based in Ohio that describes itself as a concrete leveling services provider with an additional planned focus on gaming, hospitality, and entertainment. Its disclosed operating model is still in development, with limited current operations, no employees, and a strategy centered on pursuing third-party partnerships, acquisitions, or joint ventures to build out the business. ## Products & services • Concrete leveling service unit for raising flat concrete surfaces • Fabrication and marketing of truck-mounted leveling equipment • Casino gaming, hospitality, and entertainment opportunities • Tribal and commercial casino gaming projects in California and Nevada • Gaming technology concepts combining casino and social/video game play - **Concrete leveling equipment** (100%) — Truck-mounted equipment used to mix and pump slurry under concrete slabs to raise surfaces. - **Gaming and hospitality ventures** (0%) — Planned casino gaming, hospitality, and entertainment activities pursued through partnerships or acquisitions. - **Gaming technology concepts** (0%) — Potential development or acquisition of games that blend traditional casino play with social or video-game mechanics. - Concrete leveling service unit mounted on a truck - Mixing device for lime and water slurry - Pumping system to inject slurry under concrete - Fabrication and marketing of concrete leveling equipment - Casino gaming, hospitality, and entertainment ventures - Gaming technology and social-skill game concepts ## Customers The company’s disclosed customer base is split between concrete leveling users and prospective gaming/hospitality counterparties. On the concrete side, buyers would be contractors or end users needing equipment to lift settled flat concrete surfaces, while the gaming strategy targets tribal and commercial casino operators, particularly in California and Nevada. The company also appears to rely on partners, joint-venture counterparties, and acquisition targets to access the gaming market rather than selling directly at scale today. - **Concrete leveling contractors** (primary) — Buy truck-mounted leveling equipment to service sunken or uneven concrete slabs. - **Casino operators** (secondary) — Potential buyers or partners for gaming, hospitality, and entertainment projects in tribal and commercial casinos. - **Gaming technology partners** (emerging) — Companies that may license, partner, or be acquired to develop skill-based or social-style casino games. - Concrete leveling contractors needing specialized lifting equipment - Commercial users with settled flat concrete surfaces - Tribal casino operators in California and Nevada - Commercial casino and hospitality operators - Potential joint-venture and acquisition partners ## Geography The company is headquartered in Canton, Ohio, and does business in Ohio under the trade name CLS Fabricating, Inc. Its disclosed growth plan is concentrated in California and Nevada for casino gaming and hospitality opportunities, which makes the business highly dependent on U.S. regulatory and market conditions in those states. No country-level revenue breakdown was disclosed in the provided reports. - Headquartered in Canton, Ohio - Operates in Ohio under CLS Fabricating, Inc. - Targets casino opportunities in California and Nevada - U.S.-only operating footprint disclosed in reports - No country-level revenue disclosure provided ## Strategy Management’s stated strategy is to keep the concrete leveling business available while building a second platform in gaming, hospitality, and entertainment through partnerships, joint ventures, or acquisitions. The company is explicitly seeking opportunities in tribal and commercial casino markets and wants to use those relationships to create future revenue growth. Because the business remains early-stage and capital constrained, execution depends on financing, regulatory approvals, and closing transactions. - **Complete gaming-related transactions** (short-term) — The company needs acquisitions or partnerships to turn its gaming strategy into operating revenue. - **Secure financing and liquidity** (short-term) — The business has minimal cash and ongoing losses, so external capital is required to continue operating. - **Build a casino and hospitality platform** (medium-term) — Management sees gaming and hospitality as the main path to larger revenue opportunities. - Pursue tribal and commercial casino opportunities in California and Nevada - Use partnerships, joint ventures, and acquisitions to enter gaming - Retain concrete leveling as a potential operating division - Develop or acquire skill-based and social-style casino games - Raise financing to support operations and transaction execution ## Risks The company faces going-concern risk, limited liquidity, and dependence on future financing, which are amplified by its very small operating base and history of losses. Its gaming strategy also introduces regulatory, execution, and transaction-closing risk because casino-related activities require approvals, financing, and successful partner execution before revenue can scale. - **Going concern and liquidity shortfall** [critical] — Auditors raised substantial doubt about the company's ability to continue as a going concern, and cash balances are minimal. - **Financing dependence** [high] — The company states it may need to raise debt or equity capital to meet operating requirements. - **Casino regulatory approval risk** [high] — Gaming and hospitality activities would be subject to federal and state regulation, which can delay or block projects. - **Transaction execution risk** [high] — The business model depends on acquisitions, joint ventures, and financing closings that may not complete. - Going-concern uncertainty due to recurring losses and weak liquidity - Dependence on debt or equity financing to fund operations - Regulatory risk if casino gaming activities are pursued - Execution risk on acquisitions, joint ventures, and project closings - Concentration in a narrow set of planned gaming markets ## Accounting The most important accounting issue is the going-concern assessment, since the company has liabilities exceeding assets and limited cash, which affects how investors interpret the financial statements. Revenue is currently small and appears transaction-based, so timing of equipment sales and related cost recognition can create large period-to-period swings. Management also relies on estimates in a very small balance sheet, making valuation, accruals, and financing-related accounting especially judgmental. - **Going concern** — May require financing assumptions and can signal distress - **Revenue recognition on equipment sales** — Can create quarter-to-quarter volatility - **Use of estimates** — Important given the company's small scale and limited operating history - Going-concern disclosure is central to interpreting the statements - Revenue is likely lumpy because sales are small and transaction-based - Cost of sales can swing sharply with each equipment sale - Estimates matter because the balance sheet is very small - Financing-related entries and stockholder advances affect liquidity presentation --- *Last updated: 2026-04-28T19:58:52.404956+00:00*