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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/15/24 Digital Brands Group, Inc. 10-K 12/31/23 111:36M Toppan Merrill/FA |
Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 2.67M 2: EX-10.40 Material Contract HTML 83K 3: EX-10.41 Material Contract HTML 84K 4: EX-10.42 Material Contract HTML 84K 5: EX-10.43 Material Contract HTML 84K 6: EX-10.44 Material Contract HTML 83K 7: EX-23.1 Consent of Expert or Counsel HTML 31K 8: EX-23.2 Consent of Expert or Counsel HTML 30K 9: EX-31.1 Certification -- §302 - SOA'02 HTML 35K 10: EX-31.2 Certification -- §302 - SOA'02 HTML 35K 11: EX-32.1 Certification -- §906 - SOA'02 HTML 32K 12: EX-32.2 Certification -- §906 - SOA'02 HTML 32K 18: R1 Document and Entity Information HTML 108K 19: R2 Consolidated Balance Sheets HTML 171K 20: R3 Consolidated Balance Sheets (Parenthetical) HTML 59K 21: R4 Consolidated Statements of Operations HTML 117K 22: R5 Consolidated Statements of Stockholders' Equity HTML 135K (Deficit) 23: R6 Consolidated Statements of Cash Flows HTML 167K 24: R7 Nature of Operations HTML 37K 25: R8 Going Concern HTML 33K 26: R9 Summary of Significant Accounting Policies HTML 198K 27: R10 Business Combinations HTML 88K 28: R11 Discontinued Operations HTML 93K 29: R12 Due From Factor HTML 49K 30: R13 Goodwill and Intangible Assets HTML 100K 31: R14 Liabilities and Debt HTML 108K 32: R15 Stockholders' Equity (Deficit) HTML 69K 33: R16 Related Party Transactions HTML 36K 34: R17 Share-Based Payments HTML 80K 35: R18 Lease Obligations HTML 64K 36: R19 Contingencies HTML 45K 37: R20 Income Taxes HTML 67K 38: R21 Subsequent Events HTML 33K 39: R22 Summary of Significant Accounting Policies HTML 270K (Policies) 40: R23 Summary of Significant Accounting Policies HTML 165K (Tables) 41: R24 Business Combinations (Tables) HTML 87K 42: R25 Discontinued Operations (Tables) HTML 93K 43: R26 Due From Factor (Tables) HTML 47K 44: R27 Goodwill and Intangible Assets (Tables) HTML 105K 45: R28 Liabilities and Debt (Tables) HTML 93K 46: R29 Share-Based Payments (Tables) HTML 71K 47: R30 Lease Obligations (Tables) HTML 58K 48: R31 Income Taxes (Tables) HTML 61K 49: R32 Nature of Operations (Details) HTML 60K 50: R33 Going Concern (Details) HTML 43K 51: R34 Summary of Significant Accounting Policies HTML 63K (Details) 52: R35 Summary of Significant Accounting Policies - 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EXHIBIT 31.2
Certification of Principal Financial Officer Pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002
I, Reid Yeoman, certify that:
1. | I have reviewed this Annual Report on Form 10-K of Digital Brands Group, 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: April 15, 2024 | By: | /s/ Reid Yeoman |
Chief Financial Officer | ||
(Principal Financial Officer) |
This ‘10-K’ Filing | Date | Other Filings | ||
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Filed on: | 4/15/24 | |||
For Period end: | 12/31/23 | NT 10-K | ||
List all Filings |