ACQUISITION (Tables)

3 Months Ended

Mar. 31, 2026

ACQUISITION

Schedule of estimated fair values of the assets acquired and liabilities assumed at the acquisition date

The following table summarizes the preliminary allocation of the purchase price to the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):

Cash	$	2,331
Deferred purchase consideration		410
Contingent liabilities		468
ISG common stock		250
Total allocable purchase price	$	3,459
Current assets	$	1,050
Intangible assets		1,020
Fixed assets		22
Current liabilities		(376)
Debt assumed		(34)
Net assets acquired	$	1,682
Goodwill	$	1,777

Schedule of purchase price assigned to intangible assets and the amortization period

	Purchase Price		Estimated
	Allocation		Useful Lives
Amortizable intangible assets:
Trademark and trade name	$	220	3 years
Customer relationships		760	7 years
Noncompete agreements		40	4 years
Total intangible assets	$	1,020