DLPN — what changed in the latest 10-Q

Text added vs the prior filing · source: 10-Q · 2026-05-12

• In assessing the performance of our business, we consider a variety of performance and financial measures. The key indicators of the financial condition and operating performance of our business are revenues, direct costs, payroll and benefits, selling, general and administrative expenses, legal and…

• We operate in two reportable segments: our entertainment publicity and marketing segment and our content production segment. The entertainment publicity and marketing segment is composed of 42West, The Door, Shore Fire, The Digital Dept., Special Projects, and Elle, and provides clients with diversi…

• Our revenue is directly impacted by the retention and spending levels of existing clients and by our ability to win new clients. We believe that we have a stable client base, and we have continued to grow organically through referrals and by actively soliciting new business. We earn revenues primari…

• During the three months ended March 31, 2026, we entered into an agreement with YB Aircraft Productions Inc. (“YB”) to acquire the licensing rights to distribute Youngblood movie worldwide, with the exception of Canada, and agreed to pay YB a guaranteed, non-refundable advance of $700,000, payable i…

• For the three months ended March 31, 2026 and 2025, we derived a majority of our revenues from our entertainment publicity and marketing segment. During the three months ended March 31, 2026, we generated income in our content production segment related to Youngblood.

Text removed vs the prior filing · source: 10-Q · 2025-11-12

• On July 4, 2025, the U.S. H.R.1, an act to provide for reconciliation pursuant to title II of H. Con. Res. 14. (the “OBBBA”) was enacted. The OBBBA introduces multiple tax law and other legislative changes, including modifications to income tax provisions such as domestic research and development ex…

• In assessing the performance of our business, we consider a variety of performance and financial measures. The key indicators of the financial condition and operating performance of our business are revenues, direct costs, payroll and benefits, selling, general and administrative expenses, legal and…

• We operate in two reportable segments: our entertainment publicity and marketing segment and our content production segment. The entertainment publicity and marketing segment is composed of 42West, The Door, Shore Fire, The Digital Dept., Special Projects, Elle and Always Alpha, and provides clients…

• Our revenue is directly impacted by the retention and spending levels of existing clients and by our ability to win new clients. We believe that we have a stable client base, and we have continued to grow organically through referrals and by actively soliciting new business. We earn revenues primari…

• In June 2022, we entered into an agreement with IMAX Corporation (“IMAX”) to co-produce and co-finance a documentary motion picture on the flight demonstration squadron of the United States Navy called The Blue Angels. IMAX and Dolphin each agreed to fund 50% of the production budget and we paid $2,…

Text added vs the prior filing · source: 10-Q · 2026-05-12

• · We have implemented a new enterprise resource planning systems that will allow us to setup proper review and approval of transactions;

• · We are enhancing our policies, procedures and documentation of period end closing procedures;

• · Implementing policies and procedures to enhance independent review and documentation of journal entries, including segregation of duties; and

• · Reevaluating our monitoring activities for relevant controls.

Text removed vs the prior filing · source: 10-Q · 2025-11-12

• • Enhancing our policies, procedures and documentation of period end closing procedures;

• • Implementing policies and procedures to enhance independent review and documentation of journal entries, including segregation of duties; and

• • Reevaluating our monitoring activities for relevant controls.

Text added vs the prior filing · source: 10-Q · 2026-05-12

• No officers or directors, as defined in Rule 16a-1(f), adopted and/or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement, as defined in Regulation S-K Item 408, during the quarter ended March 31, 2026.

Text removed vs the prior filing · source: 10-Q · 2025-11-12

• On August 28, 2025, William O’Dowd, our Chief Executive Officer, adopted a Rule 10b5-1 trading arrangement (as such term is defined in Item 408(a) of Regulation S-K) (the “10b5-1 Plan”). The 10b5-1 Plan covers the purchase of $5,000 worth of shares of the Company’s common stock per week, with no lim…