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Digital Brands Group, Inc. DBGI US Equity

Consumer Discretionary · CIK 1668010 · FY ends Dec 31
$6.73
-0.49 (-6.79%)
USD · as of 2026-08-28 · marketstack

Digital Brands Group, Inc. (Nasdaq: DBGI), an SEC filer in Retail-Apparel & Accessory Stores, closed at $6.73, -6.8%, on 2026-08-28, with a market cap of $7M as of 2026-08-27, a net margin of -382.8% and 3-year sales growth of -10.6%. Institutional ownership, earnings history and filed financials are on the tabs below.

DBGI · 10-K · period ended 2025-12-31

← all DBGI documents
filed 2026-04-15 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 1600 of 4,101326k characters rendered

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

WASHINGTON,

D.C. 20549

FORM

10-K

For

the fiscal year ended December 31, 2025

For

the transition period from ____________ to ____________

Commission

file number: 001-40400

DIGITAL

BRANDS GROUP, INC.

(Exact

name of registrant as specified in its charter)

(State or other jurisdiction of (I.R.S. Employer

incorporation or organization) Identification No.)

1400

Lavaca Street

Austin,

TX78701

(Address

of principal executive offices, including zip code)

(209)651-0172

(Registrant’s

telephone number, including area code)

Securities

registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Common Stock, par value $0.0001 per share DBGI Nasdaq Capital Markets

Securities

registered pursuant to Section 12(g) of the Act: None

Indicate

by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ NO ☒

Indicate

by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. YES ☐ NO ☒

Indicate

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange

Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)

has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule

405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant

was required to submit such files). Yes ☒ No ☐

Indicate

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting

company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”

“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☐ Smaller reporting company ☒

Emerging growth company ☒

If

an emerging growth company, indicate by check mark if this registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate

by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness

of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered

public accounting firm that prepared or issued its audit report. ☐

If

securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant

included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation

received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of June 30, 2025, the aggregate market value of the common stock

held by non-affiliates of the registrant, based on the closing price of the shares of common stock on June 30, 2025, was approximately

$40,197,117.

As

of April 15, 2026, the Company had 16,629,371

shares of common stock, $0.0001 par

value, issued and outstanding.

Documents

Incorporated by Reference: None.

DIGITAL

BRANDS GROUP, INC.

FORM

10-K

TABLE

OF CONTENTS

PART I

Item 1. Business 2

Item 1A. Risk Factors 15

Item 1B. Unresolved Staff Comments 34

Item 1C. Cybersecurity 34

Item 2. Properties 35

Item 3. Legal Proceedings 36

Item 4. Mine Safety Disclosures 36

PART II

Item 6. Reserved 38

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 50

Item 8. Financial Statements and Supplementary Data 50

Item 9A. Controls and Procedures 50

Item 9B. Other Information 51

Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 51

PART III

Item 10. Directors, Executive Officers and Corporate Governance 52

Item 11. Executive Compensation 56

Item 14. Principal Accountant Fees and Services 61

PART IV

Item 15. Exhibits and Financial Statement Schedules 62

i

CAUTIONARY

NOTE REGARDING FORWARD-LOOKING STATEMENTS

Except

for historical information, this Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of

the Securities Act of 1933, as amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as

amended (the “Exchange Act”), which involve risks and uncertainties. These forward-looking statements can be identified by

the use of forward- looking terminology, including the terms “believe,” “estimate,” “project,” “aim,”

“anticipate,” “expect,” “seek,” “predict,” “contemplate,” “continue,”

“possible,” “intend,” “may,” “plan,” “forecast,” “future,” “might,”

“will,” “could,” would” or “should” or, in each case, their negative, or other variations or

comparable terminology. These forward-looking statements include all matters that are not historical facts. They appear in a number of

places throughout this Annual Report on Form 10-K and include statements regarding our intentions, beliefs or current expectations concerning,

among other things, our results of operations, financial condition, liquidity, prospects, growth strategies, the industry in which we

operate and potential acquisitions. We derive many of our forward- looking statements from our operating budgets and forecasts, which

are based upon many detailed assumptions. While we believe that our assumptions are reasonable, we caution that it is very difficult

to predict the impact of known factors, and, of course, it is impossible for us to anticipate all factors that could affect our actual

results. All forward-looking statements are based upon information available to us on the date of this Annual Report on Form 10-K.

By

their nature, forward-looking statements involve risks and uncertainties because they relate to events and depend on circumstances that

may or may not occur in the future. We caution you that forward- looking statements are not guarantees of future performance and that

our actual results of operations, financial condition and liquidity, and the stability of the industry in which we operate may differ

materially from those made in or suggested by the forward-looking statements contained in this Annual Report on Form 10-K. In addition,

even if our results of operations, financial condition and liquidity and the development of the industry in which we operate are consistent

with the forward-looking statements contained in this Annual Report on Form 10-K, those results or developments may not be indicative

of results or developments in subsequent periods.

Important

factors that could cause our results to vary from expectations include, but are not limited to:

● the potential for additional impairments of intangible assets;

● our lack of combined operating history;

● the impact of a potentially moderate or severe economic recession;

● the highly fragmented and competitive nature of our industry;

● loss of any of our executives and managers;

● quarterly variations in our operating results;

● disruptions in the manufacturing and supply chains;

● our exposure to claims arising from our acquired operations;

● the potential for asset impairments when we acquire businesses;

● disruptions in our information technology systems;

Other

sections of this Annual Report on Form 10-K include additional factors that could adversely impact our business and financial performance.

In light of these risks, uncertainties and assumptions, the forward-looking events described in this Annual Report on Form 10-K may not

occur. Moreover, we operate in an evolving environment. New risk factors and uncertainties emerge from time to time, and it is not possible

for our management to predict all risk factors and uncertainties, nor can we assess the impact of all factors on our business or the

extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking

statements. We qualify all of our forward-looking statements by these cautionary statements.

Estimates

and forward-looking statements speak only as of the date they were made, and, except to the extent required by law, we undertake no obligation

to update or to review any estimate and/or forward- looking statement because of new information, future events or other factors. Estimates

and forward-looking statements involve risks and uncertainties and are not guarantees of future performance. As a result of the risks

and uncertainties described above, the estimates and forward-looking statements discussed in this Annual Report on Form 10-K might not

occur and our future results and our performance may differ materially from those expressed in these forward-looking statements due to,

but not limited to, the factors mentioned above.

Because

of these uncertainties, you should not place undue reliance on these forward-looking statements when making an investment decision.

PART

I

References

in this Annual Report on Form 10-K to “we,” “us,” “Digital Brands Group,” “DBG,” “Company,”

or “our company” are to Digital Brands Group, Inc., a Nevada corporation, and its consolidated subsidiaries, Bailey 44,

LLC (“Bailey”), MOSBEST, LLC (“Stateside”) and SUNNYSIDE, LLC (“Sundry”). References to “management”

or our “management team” are to our executive officers and directors.

ITEM 1. BUSINESS

Recent

Developments

During

2025, the Company entered into several strategic agreements to expand its collegiate apparel and marketing platform, including arrangements

with AAA Tuscaloosa (University of Alabama), LLC, Traffic Holdco, LLC, Buffalo Sports Properties / Learfield, The Grove Collective, LLC,

and MavDB Consulting LLC.

Effective

July 16, 2025, the Company entered into Exclusive Private Label Manufacturing Agreements with AAA Tuscaloosa, LLC and Traffic Holdco,

LLC. Under these agreements, the Company manufactures collegiate-branded apparel for distribution through university channels and related

platforms. In connection with these arrangements, the Company agreed to issue common stock with total equity commitments of approximately

$3.0 million for AAA and a minimum of $9.0 million for Traffic Holdco over three-year terms. The shares are issued in exchange for services

including licensing access, marketing, distribution, and compliance support and are accounted for in accordance with ASC 718. The Company

records prepaid assets for the fair value of shares issued, which are amortized over the respective agreement terms. Both agreements

include make-whole provisions (through March 2027) requiring the Company to issue additional shares or cash if the fair value of shares

delivered falls below the guaranteed commitment; accordingly, the awards are liability-classified and remeasured at fair value each reporting

period through earnings.

Effective

December 3, 2025, the Company entered into a Marketing and Sponsorship Agreement with Buffalo Sports Properties, LLC, a Learfield property,

for the University of Colorado athletic program. Under the agreement, the Company receives sponsorship, media, and NIL marketing benefits

in exchange for annual consideration of $550,000, consisting of $350,000 in equity and $200,000 in cash, over a three-year term. The

equity component is accounted for under ASC 718 and is subject to an 18-month make-whole provision (through June 2027), resulting in

liability classification and periodic fair value remeasurement. The cash component is recorded as prepaid sponsorship expense and amortized

over the period the related services are received. The agreement also includes variable and fixed NIL-related funding arrangements, which

are recognized as expense as incurred or when the related activities occur.

Effective

November 19, 2025, the Company entered into an Exclusive Private Label Manufacturing Agreement with The Grove Collective, LLC. In connection

with the agreement, the Company issued shares of common stock with an aggregate fair value of approximately $2.9 million, representing

a total equity commitment of $3.0 million. The shares vested immediately and are accounted for as consideration for services, including

marketing and distribution support. The Company recorded a prepaid asset for the fair value of the shares issued, which is being amortized

over the three-year term. For the year ended December 31, 2025, approximately $0.1 million of marketing expense was recognized, with

the remaining balance recorded as prepaid expense.

On

March 12, 2025, the Company entered into a Vendor Agreement with MavDB Consulting LLC to provide capital markets advisory and consulting

services, including investor introductions and strategic advisory support. In connection with the agreement, the Company agreed to pay

a one-time fee of approximately $2.5 million. The costs associated with this agreement are recognized as expense as the related services

are performed.

As

of December 31, 2025, no make-whole payments were required under any of the above agreements, as the fair value of shares issued exceeded

the respective contractual commitments.

On

October 2, 2024, the Company received a letter from the Listing Qualifications Staff (the “Staff”) of The Nasdaq Stock Market

LLC (“Nasdaq”) notifying the Company that the Staff has determined to delist the Company’s common stock from Nasdaq

at the opening of business on October 11, 2024, based on the Company’s failure to maintain a minimum bid price of $1 per share

per Listing Rule 5550(a)(2), unless the Company requests an appeal of such determination by October 9, 2024. The Company submitted the

appeal request to Nasdaq on October 9, 2024. Nasdaq granted a hearing of the appeal to be held on December 3, 2024. On November 20, 2024,

the Company received notice from the Staff of Nasdaq that the Company no longer satisfied the $35,000,000 market value of listed securities

requirement, or the alternative $2,500,000 stockholders’ equity requirement, as set forth in Listing Rule 5550(b), and that such

failure would serve as an additional basis for the delisting of the Company’s securities from Nasdaq. In the Company’s Amendment

No. 1 to its Quarterly Report on Form 10-Q/A for the period ended September 30, 2024 (the “Q3 Report”), filed with the SEC

on November 15, 2024, the Company reported stockholders’ equity of $19,046 and, therefore, no longer complied with the Rule. On

December 16, 2024, the Staff of Nasdaq notified the Company that the Nasdaq Hearings Panel (the “Panel”) determined to delist

the Company’s common stock and trading of the Company’s securities was suspended on Nasdaq at the open of trading on December

18, 2024. Immediately after the delisting of the Company’s common stock, the Company’s common stock began being quoted on

the OTC Pink Market under its existing symbol, “DBGI”. The Panel reached its decision because the Company was in violation

of Listing Rules 5550(a)(2), 5550(b)(1), and 5635, the Bid Price, Shareholders’ Equity, and Shareholder Approval Rules, respectively.

On

January 21, 2025, the Company entered into a five-year marketing services agreement with MavDB Consulting LLC for services including

content production, social media marketing, and student athlete engagement. As consideration, the Company issued pre-funded warrants

to purchase 2,068,965 shares of common stock at $0.01 per share, exercisable immediately and expiring five years from issuance, subject

to a 4.99% beneficial ownership limitation (adjustable to 9.99% upon 61 days’ notice). The issuance was made in reliance on Section

4(a)(2) of the Securities Act.

On

January 22, 2025, the Company issued a promissory note in the principal amount of $260,000 (purchase price $200,000 after a $60,000 original

issue discount) to an accredited investor, maturing April 22, 2025, with default interest at 16% per annum.

Reverse

Stock Split

In

December 2024, following the approval of shareholders, we completed a one-for-50 (1-for-50) reverse stock split (the “Reverse Stock

Split”). As a result of the Reverse Stock Split, every fifty (50) shares of the Company’s Pre-Reverse Stock Split common

stock was combined and automatically became one (1) share of common stock. The Reverse Stock Split did not (i) change the authorized

number of shares, (ii) change the par value of the common stock, or (iii) modify any voting rights of the common stock.

Also,

at the effective time of the Reverse Stock Split, the number of shares of common stock issuable upon exercise of warrants (including

public warrants under the trading symbol “DBGIW”), preferred stock, and other convertible securities, as well as any commitments

to issue securities, that provide for adjustments in the event of a reverse stock split will be appropriately adjusted pursuant to their

applicable terms for the Reverse Stock Split. If applicable, the conversion price for each outstanding share of preferred stock and the

exercise price for each outstanding warrant will be increased, pursuant to their terms, in inverse proportion to the 1-for-50 split ratio

such that upon conversion or exercise, the aggregate conversion price for conversion of preferred stock and the aggregate exercise price

payable by the warrant holder to the Company for shares of common stock subject to such warrant will remain approximately the same as

the aggregate conversion or exercise price, as applicable, prior to the Reverse Stock Split.

Completion

of offering Common Stock and Pre-Funded Warrants

On

February 13, 2025, the Company entered into securities purchase agreements (the “Purchase Agreements”) with certain accredited

investors named therein (the “Purchasers”), pursuant to which the Company agreed to issue and sell, in a best efforts offering

(the “Offering”) 11,365,340 units (the “Units”), including (i) 125,535 units consisting of one share of common

stock, par value $0.0001 per share (the “Common Stock”) and two warrants to purchase one share of Common Stock each (the

“Share Unit Warrants”), at a purchase price per unit equal to $0.66, and (ii) 11,239,805 units consisting of a pre-funded

warrant to purchase one share of Common Stock (“Pre-Funded Warrants”), immediately exercisable at an exercise price of $0.0001

per share, and two warrants to purchase one share of Common Stock each (the “PFW Unit Warrants, and collectively with the Share

Unit Warrants, the “Warrants”), at a purchase price per unit equal to $0.6599. The Warrants may be exercised for an aggregate

of 22,730,680 shares of Common Stock at an exercise price equal to $0.66 per share, subject to adjustment for stock splits and similar

events. The Purchase Agreement contains customary representations and warranties and agreements of the Company and the Purchasers and

customary indemnification rights and obligations of the parties. The Offering closed on February 18, 2025.

The

Company offered Pre-Funded Warrants to those Purchasers whose purchase of Common Stock in the Offering would have resulted in the Purchaser,

together with its affiliates and certain related parties, beneficially owning more than 4.99% (or at the election of the Purchaser, 9.99%)

of our Common Stock immediately following the consummation of the Offering in lieu of the Common Stock that would otherwise result in

ownership in excess of 4.99% (or at the election of the purchaser, 9.99%) of the outstanding Common Stock of the Company. The Pre-Funded

Warrants may be exercised commencing on the issuance date and do not expire. The Pre-Funded Warrants are exercisable for cash; provided,

however that they may be exercised on a cashless exercise basis if, at the time of exercise, there is no effective registration statement

registering, or no current prospectus available for, the issuance or resale of the Common Stock issuable upon exercise of the Pre-Funded

Warrants. The exercise of the Pre-Funded Warrants will be subject to a beneficial ownership limitation, which will prohibit the exercise

thereof, if upon such exercise the holder of the Pre-Funded Warrants, its affiliates and any other persons or entities acting as a group

together with the holder or any of the holder’s affiliates would hold 4.99% (or, upon election of a Purchaser prior to the issuance

of any shares, 9.99%) of the number of Common Stock outstanding immediately after giving effect to the issuance of Common Stock issuable

upon exercise of the Pre-Funded Warrant held by the applicable holder, provided that the holder may increase or decrease the beneficial

ownership limitation (up to a maximum of 9.99%) upon 60 days advance notice to the Company, which 60 day period cannot be waived

The

Warrants may be exercised commencing on the issuance date and expire one year from issuance. The Warrants are exercisable for cash at

an exercise price of $0.66 per share; provided, however that they may be exercised on a cashless exercise basis if, at the time of exercise,

there is no effective registration statement registering, or no current prospectus available for, the issuance or resale of the Common

Stock issuable upon exercise of the Warrants. The exercise of the Warrants will be subject to a beneficial ownership limitation, which

will prohibit the exercise thereof, if upon such exercise the holder of the Warrants, its affiliates and any other persons or entities

acting as a group together with the holder or any of the holder’s affiliates would hold 4.99% (or, upon election of a Purchaser

prior to the issuance of any shares, 9.99%) of the number of Common Stock outstanding immediately after giving effect to the issuance

of Common Stock issuable upon exercise of the Warrants held by the applicable holder, provided that the holder may increase or decrease

the beneficial ownership limitation (up to a maximum of 9.99%) upon 60 days advance notice to the Company, which 60 day period cannot

be waived.

At

the closing of the Offering, the Company issued warrants to RBW Capital Partners LLC, acting through Dawson James Securities, Inc. (the

“Placement Agent”), for the purchase of 568,267 shares of Common Stock at an exercise price of $0.759 per share (the “Placement

Agent Warrants”), which is equal to 115% of the price per Unit. The Placement Agent Warrants are exercisable at any time commencing

six (6) months from the date of commencement of sales in the Offering and expiring five (5) years from the commencement of sales in the

Offering. During the aforementioned six (6) month period, the Placement Agent Warrant may not be sold, transferred, assigned, pledged,

or hypothecated, or be the subject of any hedging, short sale, derivative, put, or call transaction that would result in the effective

economic disposition of the Placement Agent Warrant pursuant to FINRA Rule 5110(e)(1)(A).

The

Common Stock, Pre-Funded Warrants, Common Stock issuable upon exercise of the Pre-Funded Warrants, Warrants, Common Stock issuable upon

exercise of the Warrants, Placement Agent Warrants, and Common Stock issuable upon exercise of the Placement Agent Warrants were offered

pursuant to a registration statement on Form S-1 (File No. 333-284508), as filed with the Securities and Exchange Commission (the “Commission”)

on January 27, 2025, as amended, and was declared effective on February 11, 2025 (the “Registration Statement”).

The

Placement Agent acted as the exclusive placement agent for the Offering pursuant to a Placement Agency Agreement dated February 13, 2025

(the “Placement Agency Agreement”) by and between the Company and the Placement Agent. The Placement Agency Agreement contains

customary conditions to closing, representations and warranties of the Company, and termination rights of the parties, as well as certain

indemnification obligations of the Company and ongoing covenants for the Company.

The

Offering resulted in gross proceeds to the Company of approximately $7,500,000, before deducting placement agent fees and commissions

and other offering expenses, and excluding proceeds to the Company, if any, that may result from the future exercise of the Pre-Funded

Warrants or Warrants issued in the Offering. As compensation to the Placement Agent, as the exclusive placement agent in connection with

the Offering, the Company paid to the Placement Agent a cash fee of 8.0% of the aggregate gross proceeds raised in the Offering (which

amount shall not include any additional proceeds the Company may receive from the exercise of the Warrants, or the Pre-Funded Warrants,

issued in this Offering) and reimbursement of up to $150,000 for expenses of legal counsel and other actual out-of-pocket expenses.

National

Securities Exchange

[open]

Our

Company

Digital

Brands Group is a curated collection of lifestyle brands that offers a variety of apparel products through direct-to-consumer and wholesale

distribution. Our complementary brand portfolio provides us with the unique opportunity to cross-merchandise our brands. We aim for our

customers to wear our brands head to toe and to capture what we call “closet share” by gaining insight into their preferences

to create targeted and personalized content specific to their cohort. Operating our brands under one portfolio provides us with the ability

to better utilize our technological, human capital and operational capabilities across all brands. As a result, we have been able to

realize operational efficiencies and continue to identify additional cost saving opportunities to scale our brands and overall portfolio.

Our

portfolio currently consists of five brands that leverage our three channels: our websites, wholesale and royalty (license revenue).

We

believe that successful apparel brands sell in all revenue channels. However, each channel offers different margin structures and requires

different customer acquisition and retention strategies. We were founded as a digital-first retailer that has strategically expanded

into select wholesale and direct retail channels. We strive to strategically create omnichannel strategies for each of our brands that

blend physical and online channels to engage consumers in the channel of their choosing. Our products are sold direct-to-consumers principally

through our websites and our own showrooms, but also through our wholesale channel, primarily in specialty stores and select department

stores. With the continued expansion of our wholesale distribution, we believe developing an omnichannel solution further strengthens

our ability to efficiently acquire and retain customers while also driving high customer lifetime value.

We

believe that by leveraging a physical footprint to acquire customers and increase brand awareness, we can use digital marketing to focus

on retention and a very tight, disciplined high value new customer acquisition strategy, especially targeting potential customers lower

in the sales funnel. Building a direct relationship with the customer as the customer transacts directly with us allows us to better

understand our customer’s preferences and shopping habits. Our substantial experience as a company originally founded as a digitally

native-first retailer gives us the ability to strategically review and analyze the customer’s data, including contact information,

browsing and shopping cart data, purchase history and style preferences. This in turn has the effect of lowering our inventory risk and

cash needs since we can order and replenish product based on the data from our online sales history, replenish specific inventory by

size, color and SKU based on real times sales data, and control our mark-down and promotional strategies versus being told what mark

downs and promotions we have to offer by the department stores and boutique retailers.

We

define “closet share” as the percentage (“share”) of a customer’s clothing units that (“of closet”)

she or he owns in her or his closet and the amount of those units that go to the brands that are selling these units. For example, if

a customer buys 20 units of clothing a year and the brands that we own represent 10 of those units purchased, then our closet share is

50% of that customer’s closet, or 10 of our branded units divided by 20 units they purchased in entirety. Closet share is a similar

concept to the widely used term wallet share, it is just specific to the customer’s closet. The higher our closet share, the higher

our revenue as higher closet share suggests the customer is purchasing more of our brands than our competitors.

We

have strategically expanded into an omnichannel brand offering these styles and content not only on-line but at selected wholesale and

retail storefronts. We believe this approach allows us opportunities to successfully drive Lifetime Value (“LTV”) while increasing

new customer growth. We define Lifetime Value or LTV as an estimate of the average revenue that a customer will generate throughout their

lifespan as our customer. This value/revenue of a customer helps us determine many economic decisions, such as marketing budgets per

marketing channel, retention versus acquisition decisions, unit level economics, profitability and revenue forecasting.

In

April of 2024, we entered into a retail store sublease for approximately 3.5 years at the Simon Premium Outlet in Allen, TX, a suburb

of Dallas. We opened the store in April 2024 The Company closed the store in October 2024 to focus on its e-commerce strategy with VaynerCommerce,

a digital marketing agency.

We

intend to continue to actively pursue acquisitions to increase and tighten customer cohorts and increase our ability to create more customized

content and personalized looks and styles for each customer cohort. We believe that customers want and trust brands that can deliver

customized content and personalized looks and styles. We expect this should result in higher customer loyalty, higher lifetime value,

higher average order value and lower customer acquisition cost.

Organizational

Structure

We

operate the brands on a decentralized basis with an emphasis on brand level execution supported by corporate coordination. The brand’s

executive teams will continue to operate and leverage relationships with customers and suppliers, including designing and producing product

and developing marketing plans including social media, email and digital communications.

We

consolidate marketing and tech contracts as we have done with Bailey’s contracts, which has provided significant cost savings.

We review the fabric mills and factories used by each brand to see if we can consolidate or cross utilize these mills and factories,

which will drive increased volumes, lower production costs and higher gross margins. We are also consolidating production into a few

factories in Europe from China and the U.S., which lowers our average production cost per unit.

We

leverage the Digital Brands Group marketing and data analytics team to create cross-marketing campaigns based on the customer data respective

to each brand’s customer base. As an example, the Digital Brands Group’s marketing and data team reviews the customer data

across all our portfolio brands and will work with each brand to identify the new customers from our other portfolio brands that they

can target and what styles and looks should be created for each of those customer cohorts. The brand level employees then execute the

looks and styles and create the customized customer communication based on the information and data from the Digital Brands Group marketing

and data teams.

Certain

administrative functions are centralized on a regional and, in certain circumstances, a national basis following, including but not limited

to accounting support functions, corporate strategy and acquisitions, human resources, information technology, insurance, marketing,

data analytics and customer cross-merchandising, advertising buys, contract negotiations, safety, systems support and transactional processing.

Principal

Products and Services

Bailey

— Brand Summary

In

February 2020, we acquired Bailey. Bailey delivers distinct high-quality, well-fitting, on-trend contemporary apparel using an entry

contemporary price point. Bailey combines beautiful, luxe fabrics and on-trend designs to offer clean, sophisticated ready-to-wear separates

that easily transition from day to night and for date night. Bailey offers fashionable staples with timeless design features, making

them wearable for any occasion — the majority of products are tops, sweaters and dresses.

Bailey’s

full seasonal collections of dresses, tops, jumpsuits, bottoms, sets, jackets and rompers retail at price points between $90 and $350.

We believe that we can create more compelling price points as we leverage our direct-to-consumer expertise. As we increase the direct-to-consumer

revenue mix, we believe we will have opportunities to increase our margins, which will mostly be passed along to the customer with lower

price points.

With

our acquisition of Bailey 44, LLC, we view the following as tangible near term growth opportunities:

● International expansion and licensing opportunities in select categories.

Stateside

— Brand Summary

We

acquired Stateside in August 2021. Stateside is a collection of elevated American basics influenced by the evolution of the classic T-shirt.

All garments are designed and produced in Los Angeles from the finest fabrics. All knitting, dyeing, cutting and sewing is sourced and

manufactured locally in Los Angeles.

Stateside

is known for delivering high quality, luxury T-shirts, tops and bottoms. Stateside is primarily a wholesale brand with very limited online

revenue. Their T-shirt prices range from $68 to $94, their other tops range from $98 to $130, and their bottoms from $80 to $144.

With

our acquisition of Stateside, we view the following as tangible near-term growth opportunities:

Sundry — Brand

Summary

We

acquired Sundry in December 2022. Sundry offers distinct collections of women’s clothing, including dresses, shirts, sweaters,

skirts, shorts, athleisure bottoms and other accessory products. Sundry’s products are coastal casual and consist of soft, relaxed

and colorful designs that feature a distinct French chic, resembling the spirits of the French Mediterranean and the energy of Venice

Beach in Southern California. The products are designed and mostly produced in Los Angeles from the finest fabrics. The majority of the

knitting, dyeing, cutting and sewing is sourced and manufactured locally in Los Angeles, with some sweaters made overseas.

Sundry

is known for delivering high quality novelty and resort style T-shirts, tops and bottoms. Sundry is mostly a wholesale brand with meaningful

online revenue. Their T-shirt prices range from $68 to $98, their other tops range from $98 to $198, and their bottoms range from $80

to $228.

With

our acquisition of Sundry, we view the following as tangible near-term growth opportunities:

DSTLD

— Brand Summary

DSTLD

focuses on minimalist design, superior quality, and only the essential wardrobe pieces. We deliver casual luxury rooted in denim; garments

that are made with exhaustive attention to detail from the finest materials for a closet of timeless, functional staples. Our brand name

“DSTLD” is derived from the word ‘distilled,’ meaning to extract only the essentials. As such, DSTLD boasts a

line of key wardrobe pieces in a fundamental color palette of black, white, grey, and denim.

Our

denim prices generally range from $75 to $95; similar quality brands produced at the same factories wholesale for approximately $95 to

$125 and retail for $185 to $350. Our t-shirts and tops range from $30 to $90, while similar quality brands produced at the same factories

wholesale for approximately $25 to $75 and retail for $60 to $250. Our casual pants range from $85 to $109, with similar quality brands

produced at the same factories wholesaling for approximately $85 to $115 and retailing for $175 to $250.

Avo

— Brand Summary

Avo is a collegiate licensed loungewear brand that offers t-shirts,

tanks, fleece sweats, shorts, and other loungewear products. Avo eliminates the wholesale mark-up, so its products have a sharper price

point. Avo works directly with the colleges and universities to design and create compelling products that feature student-athletes, fraternities

and sororities in our digital ads, emails, SMS and website photos. Avo has raised over $17 million for student athletes since it was launched

in April 2025. Avo leverages the Company’s current design and supply chain infrastructure, so we use similar or the same fabrics

and contractors for Avo that we do for our other brands. We currently have ten universities on the website, and expect to announce significantly

more universities over the next few months.

Avo

launched in late August 2024 as an everyday essentials brand. In April 2025, Avo pivoted to a collegiate licensed model, which

launched at the University of Alabama through Yea Alabama. Since April 2025, Avo has added 9 universities to its offering and

expects to add significantly more over the next few months. Prices for t-shirts and tanks range from $30 to $58 based on the fabric

quality, gender and style (such as hoodies vs crew necks). The women’s softest fleece are $68 and we are launching a new

fleece product for men and women that will arrange from $68 to $88 based on style and gender. Other product prices will range from

$48 for shorts to $98 for quarter zips, polos or sweaters. Avo pays a royalty rate to each university based on the

university’s royalty rates. Avo focuses on supporting female student athletes. Avo also works directly with the Greek life at

these universities.

Sales

and Distribution

DSTLD

and Avo products are sold primarily direct-to-consumer, via our website. By selling direct-to-consumer, we are able to eliminate the wholesale mark-up and offer

sharper pricing to the customer. At some universities, Avo does sell through the university’s bookstores, at which point are margins are much

lower as we do not add a wholesale mark-up. Avo believes this channel is a marketing channel that has a slight profit and creates a physical

touch point with the customer.

Bailey

products are distributed through wholesale and direct-to-consumer channels. The wholesale channel includes premium department stores,

select independent boutiques and third-party online stores.

Stateside

and Sundry products are distributed through wholesale and direct-to-consumer channels includes premium department stores and national

chains, select independent boutiques and third-party online stores.

We

do not have material terms or arrangements with our third-party distributors. As is customary in the wholesale side of the retail apparel

industry, we work with the wholesale buyers for every product collection and season to develop a purchase order based on quantities,

pricing, profit margin and any future mark- down agreements. Historically, these factors are driven by the wholesale buyer’s belief

of how well they think the product will sell at their stores. For example, if the collection is considered very strong by the wholesale

buyer, we usually achieve higher quantities, higher margins and lower future markdown guarantees. Conversely, when the wholesale buyer

considers the collection to be weak, we experience lower quantities, lower margins and higher mark-down guarantees.

Our

direct-to-consumer channels include our own website. Old season stock is sold through selected off- price retailers, with additional

sales generated through specifically cut product for select off-price retailers.

All

of our DSTLD, Avo, Bailey and Stateside and Sundry sellable product is stored at our corporate warehouse and distribution center in Los

Angeles, CA, which also houses our corporate office. In addition to storing product, we also receive and process new product deliveries,

process and ship outbound orders, and process and ship customer returns in this same facility.

We

offer free shipping and returns above to all our customers in the United States once they achieve a cart size amount of $50 for all brands

but Avo and $99 for Avo. We also offer customers the option to upgrade to 2-Day or Overnight Shipping for an additional cost.

Design

and Development

Our

products are designed at the headquarters of each brand, which are in Los Angeles, CA. Each brand’s design efforts are supported

by well-established product development and production teams. The continued collaboration between design and merchandising ensures we

respond to consumer preferences and market trends with new innovative product offerings while maintaining our core fashion foundation.

In-house design and production teams in Los Angeles perform development of the sample line, allowing for speed to market, flexibility

and quality of fit.

We

analyze trends, markets, and social media feedback along and utilize historical data and industry tools to identify essential styles

and proper replenishment timing and quantities.

We

rely on a limited number of suppliers to provide our finished products, so we can aggregate pricing power. As we continue to increase

our volumes, we will source additional factories to spread out our risks.

While

we have developed long-standing relationships with a number of our suppliers and manufacturing sources and take great care to ensure

that they share our commitment to quality and ethics, we do not have any long-term term contracts with these parties for the production

and supply of our fabrics and products. We require that all of our manufacturers adhere to a vendor code of ethics regarding social and

environmental sustainability practices. Our product quality and sustainability team partners with leading inspection and verification

firms to closely monitor each supplier’s compliance with applicable laws and our vendor code of ethics.

Currently,

our Bailey, DSTLD, Avo and Stateside and Sundry products are shipped from our suppliers to our distribution center in Los Angeles, CA

which currently handles all our warehousing, fulfillment, outbound shipping and returns processing. Our Sundry products will be shipped

from our suppliers to our distribution center in Los Angeles, CA which will handle all our warehousing, fulfillment, outbound shipping

and returns processing. During 2025, we will review maintaining our own distribution centers versus using a third-party solution.

Product

Suppliers: Sourcing and Manufacturing

We

work with a variety of apparel manufacturers in North America, Asia and Europe. We only work with full package suppliers, which supply

fabric, trims, along with cut/sew/wash services, only invoicing us for the final full cost of each garment. This allows us the ability

to maximize cash flows and optimize operations. We do not have long-term written contracts with manufacturers, though we have long-standing

relationships with a diverse base of vendors.

We

do not own or operate any manufacturing facilities and rely solely on third-party contract manufacturers operating primarily in Europe,

United States, and the Asia Pacific region for the production of our products depending on the brand. All of our contract manufacturers

are evaluated for quality systems, social compliance and financial strength by our internal teams prior to being selected and on an ongoing

basis. Where appropriate, we strive to qualify multiple manufacturers for particular product types and fabrications.

All

of our garments are produced according to each brand’s specifications, and we require that all manufacturers adhere to strict regulatory

compliance and standards of conduct. The vendors’ factories are monitored by each brand’s production team to ensure quality

control, and they are monitored by independent third-party inspectors we employ for compliance with local manufacturing standards and

regulations on an annual basis. We also monitor our vendors’ manufacturing facilities regularly, providing technical assistance

and performing in-line and final audits to ensure the highest possible quality.

We

source our products from a variety of domestic and international manufacturers. When deciding which factory to source a specific product

from, we take into account the following factors:

● Cost of garment

● Retail price for end consumer

● Production time

● Minimum order quantity

● Shipping/delivery time

● Payment terms

By

taking all of these into consideration, we can focus on making sure we have access to in-demand and high quality products available for

sale to our customers at competitive price points and sustainable margins for our business.

Marketing

We

believe marketing is a critical element in creating brand awareness and an emotional connection, as well as driving new customer acquisition

and retention. Each brand has its own in-house marketing department, which creates and produces marketing initiatives specific to each

marketing channel and based on the specific purpose, such as acquisition, retention or brand building.

Our

goal at the brand and the portfolio level is to increase brand awareness and reach, customer engagement, increase new customer conversion

and repurchase rates and average order size. We utilize a multi-pronged marketing strategy to connect with our customers and drive traffic

to our online platform, comprised of the following:

Customer

Acquisition Marketing

Paid

Social Media Marketing: This is our primary customer acquisition channel, and it is composed almost entirely of paid Facebook and

Instagram marketing. We believe our core customers rely on the opinions of their peers, often expressed through social media. Social

media platforms are viral marketing platforms that allow our brands to communicate directly with our customers while also allowing customers

to interact with us and provide feedback on our products and service. We make regular posts highlighting new products, brand stories,

and other topics and images we deem “on brand”. By being a verified brand, our followers can shop products directly from

our posts. We are also able to link to products in the stories feature.

Affiliate

Marketing: With select online publications and influencers, we’ve sought to establish CPA or revenue sharing agreements. We

believe these agreements are effective in incentivizing influencers or media to push our product and allowing us to only pay partners

based on performance.

Email

Marketing: We utilize email marketing to build awareness and drive repeat purchases. We believe this can be the most personalized

customer communication channel for our brands, and therefore should continue to be one of our highest performing channels. We use an

email service provider that enables us to send out a variety of promotional, transactional, and retargeting emails, with the main goal

of driving increased site traffic and purchases. We maintain a database through which we track and utilize key metrics such as customer

acquisition cost, lifetime value per customer, cost per impression and cost per click.

Retargeting:

We engage the services of certain retargeting engines that allow us to dynamically target our visitors on third-party websites via

banner/content ads.

Content

Marketing: We use content marketing platforms that allow us to serve up native ads in the form of articles promoting our brand story

and specific products.

Search

Engine Optimization: This is the process of maximizing the number of visitors to our website by increasing our rankings in the search

results on internet search engines. This is done by optimizing our onsite content, by making sure our pages, titles, tags, links, and

blog content is structured to increase our search results on certain keywords, and our offsite content, which is the number of external

websites linking to our website, usually through press articles and other advertising channels.

Print

Advertising: We also intend to utilize print advertisements in magazines or billboards in major metropolitan areas to drive increased

site traffic and brand awareness.

Video

/ Blog Content: We plan to offer videos and blog posts as a way to engage and educate the customer on our brands, how to wear different

looks and styles, and create confidence and trust between our brands and customers. Videos and blog posts will include interviews with

our designers, a behind-the- scenes look at how products are made, features of other artists or creatives, and photo shoots.

Instagram

and Influencer Marketing

Instagram

and influencer marketing is one of our largest initiatives. On a weekly basis, we reach out to and receive requests from tastemakers

in fashion, lifestyle, and photography. We have developed a certain set of criteria for working with influencers (for example, engagement

level, aesthetic, audience demographic) that have enabled us to garner impactful impressions. Our focus is not on the size of an account,

but on creating organic relationships with influencers who are excited to tell our story. While most of our collaborations are compensated

solely through product gifts, we also offer an affiliate commission of up to 20% through the influencer platforms.

Public

Relations

Source: SEC EDGAR (public domain) · 10-K for the period ended 2025-12-31, filed 2026-04-15 · accession 0001493152-26-016851

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