---
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"
generated_at: "2026-05-31T01:04:49.697840+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Dolphin Entertainment files Elle Communications financials for acquisition closed July 15, 2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001553350-24-000120
- JSON: https://secwatch.observer/filing/0001553350-24-000120.json
- Plain text: https://secwatch.observer/filing/0001553350-24-000120.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.