SEC Info - Digital Brands Group, Inc. - ‘S-1/A’ on 8/24/23

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Digital Brands Group, Inc. – ‘S-1/A’ on 8/24/23 – ‘EX-101.DEF’

On: Thursday, 8/24/23, at 4:02pm ET · Accession #: 1104659-23-94880 · File #: 333-272965

Previous ‘S-1’: ‘S-1/A’ on 8/4/23 · Next: ‘S-1’ on 9/18/23 · Latest: ‘S-1/A’ on 9/22/23 · 28 References:

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

 8/24/23  Digital Brands Group, Inc.        S-1/A                153:24M                                    Toppan Merrill/FA

Pre-Effective Amendment to Registration Statement (General Form) — Form S-1 — SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   5.85M 
                (General Form)                                                   
 2: EX-5.1      Opinion of Counsel re: Legality                     HTML     54K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     41K 
 4: EX-23.2     Consent of Expert or Counsel                        HTML     41K 
 5: EX-FILING FEES  Exhibit - Filing Fees                           HTML     57K 
11: R1          Document and Entity Information                     HTML     56K 
12: R2          Condensed Consolidated Balance Sheets               HTML    193K 
13: R3          Condensed Consolidated Balance Sheets               HTML     68K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Operations     HTML    135K 
15: R5          Condensed Consolidated Statements of Stockholders'  HTML    198K 
                Deficit                                                          
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    183K 
17: R7          Nature of Operations                                HTML     53K 
18: R8          Going Concern                                       HTML     46K 
19: R9          Summary of Significant Accounting Policies          HTML    361K 
20: R10         Discontinued Operations                             HTML    140K 
21: R11         Due From Factor                                     HTML     75K 
22: R12         Goodwill and Intangible Assets                      HTML    162K 
23: R13         Liabilities and Debt                                HTML    198K 
24: R14         Stockholders' Deficit                               HTML     93K 
25: R15         Related Party Transactions                          HTML     48K 
26: R16         Share-Based Payments                                HTML    138K 
27: R17         Lease Obligations                                   HTML     47K 
28: R18         Contingencies                                       HTML     54K 
29: R19         Income Taxes                                        HTML     65K 
30: R20         Subsequent Events                                   HTML     50K 
31: R21         Summary of Significant Accounting Policies          HTML    440K 
                (Policies)                                                       
32: R22         Summary of Significant Accounting Policies          HTML    285K 
                (Tables)                                                         
33: R23         Discontinued Operations (Tables)                    HTML    173K 
34: R24         Due From Factor (Tables)                            HTML     72K 
35: R25         Goodwill and Intangible Assets (Tables)             HTML     81K 
36: R26         Liabilities and Debt (Tables)                       HTML    148K 
37: R27         Share-Based Payments (Tables)                       HTML    122K 
38: R28         Nature of Operations (Details)                      HTML     80K 
39: R29         Going Concern (Details)                             HTML     53K 
40: R30         Summary of Significant Accounting Policies          HTML     75K 
                (Details)                                                        
41: R31         Summary of Significant Accounting Policies - Fair   HTML     84K 
                Value of Financial Instruments (Details)                         
42: R32         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     46K 
                Deferred Offering Costs (Details)                                
43: R33         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     48K 
                Inventory (Details)                                              
44: R34         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     47K 
                Impairment (Details)                                             
45: R35         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net    HTML    108K 
                Loss per Share Computation (Details)                             
46: R36         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net    HTML     56K 
                Loss per Share (Details)                                         
47: R37         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     50K 
                Unaudited Pro Forma Financial Information                        
                (Details)                                                        
48: R38         DISCONTINUED OPERATIONS - Business disposition      HTML     91K 
                (Details)                                                        
49: R39         DISCONTINUED OPERATIONS - Additional information    HTML     63K 
                (Details)                                                        
50: R40         DISCONTINUED OPERATIONS - Consolidated statements   HTML    119K 
                of operations of discontinued operations of HJ                   
                (Details)                                                        
51: R41         Due From Factor (Details)                           HTML     54K 
52: R42         GOODWILL AND INTANGIBLE ASSETS - Summary of         HTML     51K 
                goodwill by entity (Details)                                     
53: R43         Goodwill and Intangible Assets (Details)            HTML     74K 
54: R44         LIABILITIES AND DEBT - Accrued Expenses and Other   HTML     66K 
                Liabilities (Details)                                            
55: R45         LIABILITIES AND DEBT - Convertible Debt (Details)   HTML     61K 
56: R46         LIABILITIES AND DEBT - Convertible Promissory Note  HTML    227K 
                (Details)                                                        
57: R47         LIABILITIES AND DEBT - Loan Payable - PPP and SBA   HTML     63K 
                Loan (Details)                                                   
58: R48         LIABILITIES AND DEBT- Merchant Advances (Details)   HTML     59K 
59: R49         LIABILITIES AND DEBT - Promissory Note Payable      HTML    144K 
                (Details)                                                        
60: R50         Stockholders' Deficit (Details)                     HTML    226K 
61: R51         Stockholders' Deficit - Series B Preferred Stock    HTML     64K 
                (Details)                                                        
62: R52         STOCKHOLDERS' DEFICIT - Series C Convertible        HTML     60K 
                Preferred Stock (Details)                                        
63: R53         Related Party Transactions - (Details)              HTML     61K 
64: R54         SHARE-BASED PAYMENTS - Common Stock Warrants -      HTML    141K 
                General Information (Details)                                    
65: R55         SHARE-BASED PAYMENTS - Warrants Roll Forward        HTML     69K 
                (Details)                                                        
66: R56         SHARE-BASED PAYMENTS - Stock Options - Activity     HTML     59K 
                (Details)                                                        
67: R57         SHARE-BASED PAYMENTS - Stock-based Compensation -   HTML     55K 
                Stock options granted (Details)                                  
68: R58         Lease Obligations (Details)                         HTML     72K 
69: R59         Contingencies (Details)                             HTML     90K 
70: R60         Subsequent Events (Details)                         HTML     44K 
71: R61         Consolidated Balance Sheets                         HTML    173K 
72: R62         Consolidated Balance Sheets (Parenthetical)         HTML     64K 
73: R63         Consolidated Statements of Operations               HTML    122K 
74: R64         Consolidated Statements of Stockholders' Deficit    HTML    164K 
75: R65         Consolidated Statements of Cash Flows               HTML    165K 
76: R66         Nature of Operations                                HTML     53K 
77: R67         Going Concern                                       HTML     46K 
78: R68         Summary of Significant Accounting Policies          HTML    361K 
79: R69         Business Combinations                               HTML    200K 
80: R70         Due From Factor                                     HTML     75K 
81: R71         Goodwill and Intangible Assets                      HTML    162K 
82: R72         Liabilities and Debt                                HTML    198K 
83: R73         Stockholders' Deficit                               HTML     93K 
84: R74         Related Party Transactions                          HTML     48K 
85: R75         Share-Based Payments                                HTML    138K 
86: R76         Lease Obligations                                   HTML     47K 
87: R77         Contingencies                                       HTML     54K 
88: R78         Income Taxes                                        HTML     65K 
89: R79         Subsequent Events                                   HTML     50K 
90: R80         Summary of Significant Accounting Policies          HTML    424K 
                (Policies)                                                       
91: R81         Summary of Significant Accounting Policies          HTML    247K 
                (Tables)                                                         
92: R82         Business Combinations and Disposition (Tables)      HTML    193K 
93: R83         Due From Factor (Tables)                            HTML     72K 
94: R84         Goodwill and Intangible Assets (Tables)             HTML    126K 
95: R85         Liabilities and Debt (Tables)                       HTML    133K 
96: R86         Share-Based Payments (Tables)                       HTML    122K 
97: R87         Income Taxes (Tables)                               HTML     56K 
98: R88         Nature of Operations (Details)                      HTML     75K 
99: R89         Going Concern (Details)                             HTML     54K 
100: R90         Summary of Significant Accounting Policies          HTML     47K  
                (Details)                                                        
101: R91         Summary of Significant Accounting Policies - Fair   HTML     97K  
                Value of Financial Instruments (Details)                         
102: R92         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     67K  
                Derivative Liability (Details)                                   
103: R93         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     51K  
                Property, Equipment, and Software (Details)                      
104: R94         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     49K  
                Deferred Offering Costs (Details)                                
105: R95         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     52K  
                Impairment (Details)                                             
106: R96         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     43K  
                Concentrations (Details)                                         
107: R97         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     44K  
                Indefinite-Lived Intangible Assets (Details)                     
108: R98         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     48K  
                Inventory (Details)                                              
109: R99         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net    HTML     53K  
                Loss per Share (Details)                                         
110: R100        SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     42K  
                Advertising and Promotion (Details)                              
111: R101        SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     43K  
                Shipping and Handling (Details)                                  
112: R102        SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     41K  
                Leases (Details)                                                 
113: R103        BUSINESS COMBINATIONS AND DISPOSITION - 2022        HTML     88K  
                Acquisition (Details)                                            
114: R104        Business Combinations and Disposition (Details)     HTML     54K  
115: R105        Business Combinations and Disposition - Purchase    HTML     58K  
                price consideration (Details)                                    
116: R106        BUSINESS COMBINATIONS AND DISPOSITION - Assets      HTML     79K  
                acquired and Liabilities assumed (Details)                       
117: R107        BUSINESS COMBINATIONS AND DISPOSITION - Stateside   HTML     50K  
                (Details)                                                        
118: R108        BUSINESS COMBINATIONS AND DISPOSITION - Stateside   HTML     48K  
                purchase price consideration (Details)                           
119: R109        BUSINESS COMBINATIONS AND DISPOSITION - Stateside   HTML     71K  
                Assets acquired and Liabilities assumed (Details)                
120: R110        BUSINESS COMBINATIONS AND DISPOSITION - Stateside   HTML     56K  
                Additional information (Details)                                 
121: R111        BUSINESS COMBINATIONS AND DISPOSITION - Unaudited   HTML     65K  
                Pro Forma Financial Information (Details)                        
122: R112        BUSINESS COMBINATIONS AND DISPOSITION - June 2023   HTML     85K  
                Disposition (Details)                                            
123: R113        BUSINESS COMBINATIONS AND DISPOSITION -             HTML    131K  
                Discontinued operations of H&J (Details)                         
124: R114        Due From Factor (Details)                           HTML     52K  
125: R115        Due From Factor - Additional information            HTML     57K  
                (Details).                                                       
126: R116        GOODWILL AND INTANGIBLE ASSETS - Summary of         HTML     57K  
                goodwill by entity (Details)                                     
127: R117        Goodwill and Intangible Assets (Details)            HTML     83K  
128: R118        Goodwill and Intangible Assets - Future             HTML     49K  
                amortization expense (Details)                                   
129: R119        LIABILITIES AND DEBT - Accrued Expenses and Other   HTML     64K  
                Liabilities (Details)                                            
130: R120        LIABILITIES AND DEBT - Venture Debt (Details)       HTML     89K  
131: R121        LIABILITIES AND DEBT - Convertible Debt (Details)   HTML    102K  
132: R122        LIABILITIES AND DEBT - Convertible Promissory Note  HTML    258K  
                (Details)                                                        
133: R123        LIABILITIES AND DEBT - Loan Payable - PPP and SBA   HTML    104K  
                Loan (Details)                                                   
134: R124        LIABILITIES AND DEBT - Promissory Note Payable      HTML     87K  
                (Details)                                                        
135: R125        Stockholders' Deficit (Details)                     HTML    396K  
136: R126        RELATED PARTY TRANSACTIONS - Due to related         HTML     54K  
                parties (Details)                                                
137: R127        RELATED PARTY TRANSACTIONS - Note Payable           HTML     59K  
                (Details)                                                        
138: R128        SHARE-BASED PAYMENTS - Common Stock Warrants -      HTML    141K  
                General Information (Details)                                    
139: R129        SHARE-BASED PAYMENTS - Warrants Roll Forward        HTML     70K  
                (Details)                                                        
140: R130        SHARE-BASED PAYMENTS - Stock Options - Activity     HTML     62K  
                (Details)                                                        
141: R131        SHARE-BASED PAYMENTS - 2020 & 2013 Incentive Stock  HTML     67K  
                Plan (Details)                                                   
142: R132        SHARE-BASED PAYMENTS - Assumptions utilized for     HTML     51K  
                option grants (Details)                                          
143: R133        SHARE-BASED PAYMENTS - Stock-based Compensation -   HTML     55K  
                Stock options granted (Details)                                  
144: R134        Lease Obligations (Details)                         HTML     58K  
145: R135        Contingencies (Details)                             HTML     91K  
146: R136        Income Taxes (Details)                              HTML     61K  
147: R137        Income Taxes - Deferred tax assets and liabilities  HTML     48K  
                by source (Details)                                              
148: R138        Subsequent Events - (Details)                       HTML    117K  
151: XML         IDEA XML File -- Filing Summary                      XML    297K  
149: XML         XBRL Instance -- dbgi-20230630xs1a_htm               XML   4.67M  
150: EXCEL       IDEA Workbook of Financial Report Info              XLSX    497K  
 7: EX-101.CAL  XBRL Calculations -- dbgi-20230630_cal               XML    281K 
 8: EX-101.DEF  XBRL Definitions -- dbgi-20230630_def                XML   2.08M 
 9: EX-101.LAB  XBRL Labels -- dbgi-20230630_lab                     XML   2.39M 
10: EX-101.PRE  XBRL Presentations -- dbgi-20230630_pre              XML   2.90M 
 6: EX-101.SCH  XBRL Schema -- dbgi-20230630                         XSD    419K 
152: JSON        XBRL Instance as JSON Data -- MetaLinks              668±  1.15M  
153: ZIP         XBRL Zipped Folder -- 0001104659-23-094880-xbrl      Zip    987K

‘EX-101.DEF’ — XBRL Definitions — dbgi-20230630_def

This Exhibit is an XBRL File.

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<link:definitionLink xlink:type="extended" xlink:role="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists">

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<link:loc xlink:href="dbgi-20230630.xsd#dbgi_ChangeInFairValueOfContingentConsideration" xlink:label="dbgi_ChangeInFairValueOfContingentConsideration" xlink:title="dbgi_ChangeInFairValueOfContingentConsideration" xlink:type="locator"/>

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28 Previous Filings that this Filing References

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

 8/23/23  Digital Brands Group, Inc.        8-K:3,5,7,8 8/21/23   13:288K                                   Toppan Merrill/FA
 8/04/23  Digital Brands Group, Inc.        S-1/A                 10:4.2M                                   Toppan Merrill/FA
 7/07/23  Digital Brands Group, Inc.        8-K:1,2,9   7/05/23   12:256K                                   Toppan Merrill/FA
 6/28/23  Digital Brands Group, Inc.        S-1         6/27/23  142:19M                                    Toppan Merrill/FA
 6/27/23  Digital Brands Group, Inc.        8-K:1,2,3,5 6/21/23   16:828K                                   Toppan Merrill/FA
 6/01/23  Digital Brands Group, Inc.        8-K:1,3,5,9 5/30/23   13:290K                                   Toppan Merrill/FA
 4/18/23  Digital Brands Group, Inc.        8-K/A:1,9   4/07/23   13:534K                                   Toppan Merrill/FA
 1/13/23  Digital Brands Group, Inc.        8-K:1,3,8,9 1/11/23   18:1.1M                                   Toppan Merrill/FA
 1/04/23  Digital Brands Group, Inc.        8-K:2,3,8,912/30/22   15:542K                                   Toppan Merrill/FA
 1/04/23  Digital Brands Group, Inc.        8-K:1,3,9  12/29/22   15:931K                                   Toppan Merrill/FA
11/29/22  Digital Brands Group, Inc.        S-1/A                 13:2.2M                                   Toppan Merrill/FA
10/26/22  Digital Brands Group, Inc.        8-K:5,8,9  10/21/22   12:302K                                   Toppan Merrill/FA
10/18/22  Digital Brands Group, Inc.        8-K:1,5,8,910/13/22   15:761K                                   Toppan Merrill/FA
10/05/22  Digital Brands Group, Inc.        8-K:1,3,5,8 9/29/22   16:610K                                   Toppan Merrill/FA
 8/31/22  Digital Brands Group, Inc.        8-K:1,3,5,8 8/31/22   15:702K                                   Toppan Merrill/FA
 8/12/22  Digital Brands Group, Inc.        8-K:5,9     8/12/22   12:269K                                   Toppan Merrill/FA
 8/02/22  Digital Brands Group, Inc.        8-K:1,3,9   7/27/22   14:526K                                   Toppan Merrill/FA
 7/27/22  Digital Brands Group, Inc.        8-K:1,3,9   7/22/22   15:900K                                   Toppan Merrill/FA
 6/23/22  Digital Brands Group, Inc.        8-K:1,7,9   6/17/22   13:694K                                   Toppan Merrill/FA
 5/10/22  Digital Brands Group, Inc.        8-K:1,3,8,9 5/05/22   16:895K                                   Toppan Merrill/FA
 4/18/22  Digital Brands Group, Inc.        S-1                   94:14M                                    Toppan Merrill/FA
 4/12/22  Digital Brands Group, Inc.        8-K:1,3,9   4/08/22   15:892K                                   Toppan Merrill/FA
 1/20/22  Digital Brands Group, Inc.        8-K:1,7,9   1/18/22   13:711K                                   Toppan Merrill/FA
12/23/21  Digital Brands Group, Inc.        S-1                  226:72M                                    Toppan Merrill/FA
11/19/21  Digital Brands Group, Inc.        8-K:1,3,9  11/16/21   16:789K                                   Toppan Merrill/FA
10/06/21  Digital Brands Group, Inc.        8-K:1,3,7,910/01/21   16:688K                                   Toppan Merrill/FA
 8/31/21  Digital Brands Group, Inc.        8-K:1,2,3,7 8/27/21   20:1.6M                                   Toppan Merrill/FA
 5/18/21  Digital Brands Group, Inc.        8-K:1,2,3,5 5/18/21   19:1.3M                                   Toppan Merrill/FA

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Filing Submission 0001104659-23-094880 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Digital Brands Group, Inc. – ‘S-1/A’ on 8/24/23 – ‘EX-101.DEF’

On: Thursday, 8/24/23, at 4:02pm ET · Accession #: 1104659-23-94880 · File #: 333-272965

Pre-Effective Amendment to Registration Statement (General Form) — Form S-1 — SA’33Filing Table of Contents

‘EX-101.DEF’ — XBRL Definitions — dbgi-20230630_def

This Exhibit is an XBRL File.

28 Previous Filings that this Filing References

Pre-Effective Amendment to Registration Statement (General Form) — Form S-1 — SA’33

Filing Table of Contents