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Ideanomics, Inc. – ‘10-Q’ for 9/30/23 – ‘EX-31.2’

On:  Tuesday, 11/21/23, at 4:04pm ET   ·   For:  9/30/23   ·   Accession #:  1628280-23-39768   ·   File #:  1-35561

Previous ‘10-Q’:  ‘10-Q’ on 8/25/23 for 6/30/23   ·   Latest ‘10-Q’:  This Filing   ·   11 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/21/23  Ideanomics, Inc.                  10-Q        9/30/23   88:11M                                    Workiva Inc Wde… FA01/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.13M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     26K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     26K 
11: R1          Cover                                               HTML     78K 
12: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    201K 
13: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     56K 
                (Parentheticals)                                                 
14: R4          Condensed Consolidated Statements of Operations     HTML    177K 
                (Unaudited)                                                      
15: R5          Condensed Consolidated Statements of Comprehensive  HTML     54K 
                Loss (Unaudited)                                                 
16: R6          Condensed Consolidated Statements of Comprehensive  HTML     29K 
                Loss (Unaudited) (Parentheticals)                                
17: R7          Condensed Consolidated Statement of Equity          HTML    195K 
                (Unaudited)                                                      
18: R8          Condensed Consolidated Statement of Equity          HTML     28K 
                (Unaudited) (Parentheticals)                                     
19: R9          Condensed Consolidated Statements of Cash Flows     HTML    214K 
                (Unaudited)                                                      
20: R10         Summary of Significant Accounting Policies          HTML    191K 
21: R11         New Accounting Pronouncements                       HTML     38K 
22: R12         Revenue                                             HTML     62K 
23: R13         Acquisitions and Divestitures                       HTML     98K 
24: R14         Restructuring                                       HTML     38K 
25: R15         Property and Equipment, net                         HTML     39K 
26: R16         Goodwill and Intangible Assets                      HTML     86K 
27: R17         Debt                                                HTML     74K 
28: R18         Convertible Preferred Stock                         HTML     35K 
29: R19         Related Party Transactions                          HTML     49K 
30: R20         Share-Based Compensation                            HTML     66K 
31: R21         Net Loss Per Common Share                           HTML     61K 
32: R22         Income Taxes                                        HTML     33K 
33: R23         Commitments and Contingencies                       HTML     40K 
34: R24         Contingent Consideration                            HTML     78K 
35: R25         Subsequent Events                                   HTML     29K 
36: R26         Summary of Significant Accounting Policies          HTML     56K 
                (Policies)                                                       
37: R27         Summary of Significant Accounting Policies          HTML    173K 
                (Tables)                                                         
38: R28         Revenue (Tables)                                    HTML     57K 
39: R29         Acquisitions and Divestitures (Tables)              HTML     88K 
40: R30         Restructuring (Tables)                              HTML     35K 
41: R31         Property and Equipment, net (Tables)                HTML     38K 
42: R32         Goodwill and Intangible Assets (Tables)             HTML     95K 
43: R33         Debt (Tables)                                       HTML     57K 
44: R34         Related Party Disclosures (Tables)                  HTML     29K 
45: R35         Share-Based Compensation (Tables)                   HTML     62K 
46: R36         Net Loss Per Common Share (Tables)                  HTML     62K 
47: R37         Contingent Consideration (Tables)                   HTML     79K 
48: R38         Summary of Significant Accounting Policies -        HTML     98K 
                Narrative (Details)                                              
49: R39         Summary of Significant Accounting Policies -        HTML     66K 
                Schedule of Operating Results of Discontinued                    
                Operations (Details)                                             
50: R40         Summary of Significant Accounting Policies -        HTML    100K 
                Schedule of Assets and Liabilities of Discontinued               
                Operations (Details)                                             
51: R41         Summary of Significant Accounting Policies -        HTML    189K 
                Schedule of Balance Sheet Excluding Held for Sale                
                Businesses (Details)                                             
52: R42         Summary of Significant Accounting Policies -        HTML     37K 
                Schedule of Inventory (Details)                                  
53: R43         New Accounting Pronouncements (Details)             HTML     72K 
54: R44         Revenue (Details)                                   HTML     61K 
55: R45         Acquisitions and Divestitures - Narrative           HTML    129K 
                (Details)                                                        
56: R46         Acquisitions and Divestitures - Provisional         HTML    101K 
                Estimates of Assets Acquired and Liabilities                     
                Assumed (Details)                                                
57: R47         Acquisitions and Divestitures - Pro Forma           HTML     30K 
                Financial Information (Details)                                  
58: R48         Acquisitions and Divestitures - Estimated           HTML     45K 
                Amortization Expense (Details)                                   
59: R49         Restructuring - Narrative (Details)                 HTML     34K 
60: R50         Restructuring - Schedule of Restructuring Charges   HTML     33K 
                (Details)                                                        
61: R51         Property and Equipment, net (Details)               HTML     50K 
62: R52         Goodwill and Intangible Assets - Narrative          HTML     34K 
                (Details)                                                        
63: R53         Goodwill and Intangible Assets - Schedule of        HTML     39K 
                Goodwill (Details)                                               
64: R54         Goodwill and Intangible Assets - Schedule of        HTML     68K 
                Amortizing and Indefinite-lived Intangible Assets                
                (Details)                                                        
65: R55         Goodwill and Intangible Assets - Schedule of        HTML     40K 
                Estimated Amortization Expense Related to                        
                Intangible Assets (Details)                                      
66: R56         Debt - Schedule of Outstanding Promissory Notes     HTML     79K 
                (Details)                                                        
67: R57         Debt - Narrative (Details)                          HTML    137K 
68: R58         Convertible Preferred Stock (Details)               HTML     81K 
69: R59         Related Party Transactions - Narrative (Details)    HTML    130K 
70: R60         Related Party Transactions - Lease Agreement        HTML     40K 
                (Details)                                                        
71: R61         Share-Based Compensation - Narrative (Details)      HTML     84K 
72: R62         Share-Based Compensation - Schedule of Stock        HTML     74K 
                Option Activity (Details)                                        
73: R63         Share-Based Compensation - Schedule of Assumptions  HTML     48K 
                Used to Estimate the Fair Value (Details)                        
74: R64         Share-Based Compensation - Schedule of Warrants     HTML     33K 
                Outstanding and Exercisable (Details)                            
75: R65         Net Loss Per Common Share - Schedule of Basic and   HTML     85K 
                Diluted Loss Per Common Share (Details)                          
76: R66         Net Loss Per Common Share - Schedule of             HTML     45K 
                Computation of Diluted Loss Per Share (Details)                  
77: R67         Income Taxes (Details)                              HTML     52K 
78: R68         Commitments and Contingencies (Details)             HTML     54K 
79: R69         Contingent Consideration - Schedule of Financial    HTML     58K 
                Instruments Measured at Fair Value on a Recurring                
                Basis (Details)                                                  
80: R70         Contingent Consideration - Schedule of Significant  HTML     56K 
                Inputs and Assumptions (Details)                                 
81: R71         Contingent Consideration - Narrative (Details)      HTML     33K 
82: R72         Contingent Consideration - Schedule of              HTML     36K 
                Reconciliation of Level 3 Fair Value Measurements                
                (Details)                                                        
83: R73         Subsequent Events (Details)                         HTML     53K 
86: XML         IDEA XML File -- Filing Summary                      XML    160K 
84: XML         XBRL Instance -- idex-20230930_htm                   XML   2.65M 
85: EXCEL       IDEA Workbook of Financial Report Info              XLSX    204K 
 7: EX-101.CAL  XBRL Calculations -- idex-20230930_cal               XML    311K 
 8: EX-101.DEF  XBRL Definitions -- idex-20230930_def                XML   1.08M 
 9: EX-101.LAB  XBRL Labels -- idex-20230930_lab                     XML   2.37M 
10: EX-101.PRE  XBRL Presentations -- idex-20230930_pre              XML   1.46M 
 6: EX-101.SCH  XBRL Schema -- idex-20230930                         XSD    220K 
87: JSON        XBRL Instance as JSON Data -- MetaLinks              647±  1.01M 
88: ZIP         XBRL Zipped Folder -- 0001628280-23-039768-xbrl      Zip    488K 


‘EX-31.2’   —   Certification — §302 – SOA’02


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Exhibit 31.2
CERTIFICATION OF PERIODIC REPORT UNDER SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002
I, Scott Morrison certify that:
1.I have reviewed this Quarterly Report on Form 10-Q of Ideanomics, Inc.;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 21, 2023By:/s/ Scott Morrison
Name:Scott Morrison
Title:Chief Financial Officer
(Principal Financial and Accounting Officer)



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:11/21/23
For Period end:9/30/23NT 10-Q
 List all Filings 


11 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/14/23  Ideanomics, Inc.                  8-K:1,2,9   9/07/23   11:330K                                   Toppan Merrill/FA
 8/25/23  Ideanomics, Inc.                  8-K:3,5,7,9 8/22/23   12:916K                                   Toppan Merrill/FA
 7/20/23  Ideanomics, Inc.                  8-K:1,9     7/14/23   15:1.1M                                   Toppan Merrill/FA
 2/01/23  Ideanomics, Inc.                  8-K:1,2,3,7 1/25/23   14:1.6M                                   Toppan Merrill/FA
11/18/22  Ideanomics, Inc.                  8-K:1,3,5,911/14/22   18:6.7M                                   Toppan Merrill/FA
11/23/21  Ideanomics, Inc.                  10-Q        9/30/21  110:15M                                    Workiva Inc Wde… FA01/FA
11/24/15  Ideanomics, Inc.                  8-K:1,3,5,811/23/15    7:783K                                   Toppan Vite NY Inc./FA
 3/30/15  Ideanomics, Inc.                  10-K       12/31/14   95:9M                                     Newsfile Corp./FA
 2/06/14  Ideanomics, Inc.                  8-K:1,3,5,8 2/06/14   10:653K                                   Newsfile Corp./FA
 3/30/12  Ideanomics, Inc.                  10-K       12/31/11   43:12M                                    Broadridge Fin’l So… Inc
 8/23/10  Ideanomics, Inc.                  10-Q        6/30/10   27:3.6M                                   Toppan Merrill/FA
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Filing Submission 0001628280-23-039768   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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