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MARTINO & PARTNERS ACQUISITION (Tables)

9 Months Ended

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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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

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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

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