Company: MGLD
Filing Date: 2025-09-19
Form Type: 10-K
Source: 0001493152-25-014286
Chunk: 533

Company: Marygold Companies, Inc.
Filing Date: 2025-09-19
Form: 10-K
Item: Item 4
Chunk 533
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    ●
    Food
    Products – Gourmet Foods, Ltd., a registered New Zealand company located in Tauranga, New Zealand and its wholly owned subsidiary,
    Printstock Products Limited, a registered New Zealand company, with is principal manufacturing facility in Napier, New Zealand.

    ●
    Security
    Systems – Brigadier Security Systems (2000) Ltd., a Canadian registered corporation, with locations in Regina and Saskatoon,
    Saskatchewan, Canada. This business was sold in July 2025 as further described below in the Certain Recent Developments – Sale of
Brigadier, and in Note 16. Subsequent Events to the audited consolidated financial statements included in this Form 10-K.

    ●
    Beauty
    Products - Kahnalytics, Inc., a California corporation, doing business as “Original Sprout,” located in San Clemente,
    California.

    ●
    U.S.
    and U.K. Financial Services:

    ○
    Marygold
& Co., a Delaware corporation and its wholly owned subsidiary, Marygold & Co. Advisory Services, LLC, a Delaware limited liability
company, whose principal business offices are located in Walnut Creek, California;

    ○
    Marygold
    & Co., (UK) Limited, a private limited company incorporated and registered in England and Wales, whose registered office is in
    London, England, and its wholly owned subsidiaries:

    ■
    Marygold
& Co. Limited f/k/a Tiger Financial & Asset Management Limited, a company incorporated and registered in England and Wales, whose
registered office is in Northampton, England; and

    ■
    Step-By-Step
    Financial Planners Limited, a company incorporated and registered in England and Wales, whose registered office is in Staffordshire,
    England.

23

Certain Recent Developments

See “Item 1. Business – Certain Recent Developments”
above.

Critical
Accounting Policies

We
have chosen accounting policies that we believe are appropriate to report accurately and fairly our operating results and financial position,
and we apply those accounting policies in a consistent manner. Our significant policies are summarized in Note 2 to the Consolidated
Financial Statements.

The
preparation of financial statements in conformity with U.S. generally accepted accounting principles (“US GAAP” or “GAAP”)
requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses and related
disclosures of contingent assets and liabilities. We base