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MARTINO & PARTNERS ACQUISITION (Tables) | 9 Months Ended
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Sep. 30, 2025
MARTINO & PARTNERS ACQUISITION |
Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date | The following table summarizes the preliminary allocation of the purchase price to the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):
​ | ​ | ​ | ​
Cash | ​ | $ | 2,331
Deferred purchase consideration | ​ | ​ | 410
Contingent liabilities | ​ | ​ | 468
ISG common stock | ​ | ​ | 250
Total allocable purchase price | ​ | $ | 3,459
​ | ​ | ​ | ​
Current assets | ​ | $ | 1,050
Intangible assets | ​ | ​ | 1,020
Fixed assets | ​ | ​ | 22
Current liabilities | ​ | ​ | (376)
Debt assumed | ​ | ​ | (34)
Net assets acquired | ​ | $ | 1,682
​ | ​ | ​ | ​
Goodwill | ​ | $ | 1,777
Schedule of purchase price assigned to intangible assets and the amortization period | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Purchase Price |  | Estimated
​ |  | Allocation |  | Useful Lives
Amortizable intangible assets: | ​ | ​ | ​ | ​ | ​
Trademark and trade name | ​ | $ | 220 |  | 3 years
Customer relationships | ​ | ​ | 760 | ​ | 7 years
Noncompete agreements | ​ | ​ | 40 | ​ | 4 years
Total intangible assets | ​ | $ | 1,020 | ​ | ​
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- Definition Tabular disclosure of finite-lived intangible asset acquired in business combination. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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