Digital Brands Group, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

GOODWILL AND INTANGIBLE ASSETS (Details)

v3.22.2.2

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	May 31, 2021	Feb. 29, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Aug. 31, 2021
Indefinite-lived Intangible Assets
Gross Amount			$ 6,453,750		$ 6,453,750
Accumulated Amortization			(3,062,794)		(3,062,794)
Carrying Value			3,390,956		3,390,956
Indefinite-lived			14,290,670		14,290,670
Intangible assets, net			11,227,876		11,227,876		$ 12,841,313
Amortization expense			537,813	$ 355,808	1,613,438	$ 590,711
Goodwill			18,264,822		18,264,822		$ 18,264,822
Bailey
Indefinite-lived Intangible Assets
Goodwill acquired		$ 6,479,218
H&J acquisition
Indefinite-lived Intangible Assets
Goodwill acquired	$ 9,681,548
Stateside
Indefinite-lived Intangible Assets
Goodwill								$ 2,104,056
Customer relationships
Indefinite-lived Intangible Assets
Gross Amount			6,453,750		6,453,750
Accumulated Amortization			(3,062,794)		(3,062,794)
Carrying Value			3,390,956		3,390,956
Brand name
Indefinite-lived Intangible Assets
Indefinite-lived			$ 7,836,920		$ 7,836,920

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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