The Portland-based brand has closed its two stores in Laguna Beach and Portland and lists assets of $979,944 and claims of $2,257,275 in a Chapter 7 filing in Oregon federal court. The claims include $2,006,746 in secured claims and $248,264 in unsecured claims with the small balance in priority unsecured claims. Its assets include $856,817 in inventory, the majority of it still evidently in the possession of the factories Poler was using. It also lists patents and trademarks valued at $9,492 for various outdoor products and goodwill of $346,216. ... Log in to view full article.