{"schema_version":"secwatch.filing_event.v1","accession":"0001553350-24-000120","form_type":"8-K/A","ticker":"DLPN","cik":"0001282224","company_name":"Dolphin Entertainment, Inc.","filed_at":"2024-09-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:12.458718+00:00","generated_at":"2026-05-31T01:04:49.697840+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Dolphin Entertainment files Elle Communications financials for acquisition closed July 15, 2024","bullets":["Acquisition of Elle closed July 15, 2024; consideration $1.86M cash + 1.92M DLPN shares, plus up to $450K earn-out.","Elle's FY2023 revenue $3.32M, net income $645K; H1 2024 revenue $1.72M, net income $195K (unaudited).","Pro forma combined financials filed assuming acquisition occurred Jan 1, 2023; for illustrative purposes only.","Grant Thornton LLP audited Elle's FY2023 financials with unqualified opinion.","Elle is a California-based PR firm specializing in social and environmental impact clients."],"urls":{"canonical":"https://secwatch.observer/filing/0001553350-24-000120","json":"https://secwatch.observer/filing/0001553350-24-000120.json","markdown":"https://secwatch.observer/filing/0001553350-24-000120.md","text":"https://secwatch.observer/filing/0001553350-24-000120.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1282224/000155335024000120/0001553350-24-000120-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1282224/000155335024000120/dlpn_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T01:04:49.697840+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}