Company: RILYN
Filing Date: 2025-01-14
Form Type: 10-Q
Source: 0001628280-25-001398
Chunk: 288

Company: B. Riley Financial, Inc.
Filing Date: 2025-01-14
Form: 10-Q
Item: Part II, Item 3
Chunk 288
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 ceased prior to the Transaction close. 

2.The non-attest services performed by CBIZ were routine or mechanical in nature, did not involve making management decisions and did not have a material impact on the consolidated financial statements of the Company.  The fees earned by CBIZ were insignificant to both CBIZ and the Company.

3.The Marcum audit engagement team had no interaction with the CBIZ non-attest services team in the conduct of their audit and reviews. No personnel from CBIZ who worked on the non-attest service will be part of the audit team or have any involvement in the audit.

4.Effective October 25, 2024, the Company’s majority owned subsidiary bebe stores, inc.  sold its interest in two of the affiliated entities to a joint venture with third parties and no longer has an ownership interest. See the accompanying financial statements Note 21 – Subsequent Events for further discussion on this transaction.  On October 25, 2024, the Company also entered into a secured financing transaction with a joint venture between third parties for the other affiliated entities which resulted in the deconsolidation of these entities with the Company retaining an insignificant residual ownership interest. See the accompanying financial statements Note 21 – Subsequent Events for further discussion on this transaction.

Item 6. Exhibits.

The exhibits filed as part of this Quarterly Report are listed in the index to exhibits immediately preceding such exhibits, which index to exhibits is incorporated herein by reference.

Exhibit Index

102

Incorporated by ReferenceExhibit No.DescriptionForm ExhibitFiling Date10.1Sixth Amendment to Banc of California Credit Agreement, dated April 9, 2024 10-Q10.55/15/2410.2*Seventh Amendment to Banc of California Credit Agreement, dated April 9, 202410.3*Amendment No. 3 to Nomura Credit Agreement, dated May 24, 202431.1*Certification of Co-Chief Executive Officer pursuant to Rules 13a-14 and 15d-14 promulgated under the Securities Exchange Act of 193431.2*Certification of Co-Chief Executive Officer pursuant to Rules 13a-14 and 15d-14 promulgated under the Securities Exchange Act of 193431.3*Certification of Chief Financial Officer and Chief Operating Officer pursuant to Rules 13a-14 and 15d-14 promulgated under the Securities Exchange Act of 193432.