Company: GAME
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023589
Chunk: 128

Company: GameSquare Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 8
Chunk 128
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 discontinue the operations of Frankly (Note 19), the remaining value of
goodwill and intangible assets of Frankly were impaired. Goodwill and intangible assets impairment charges were $5.1 million and $3.4
million, respectively, and were recorded within Net income (loss) from discontinued operations on the consolidated statements of operations
and comprehensive loss.

    14

(b)
Intangible assets, definite lived

Intangible
assets, definite lived consist of the following:

Schedule of  intangible assets 

    As of September 30, 2025 

    Original cost  
    Accumulated amortization  
    Accumulated impairment losses  
    Carrying value 
  
    Customer relationships 
    $10,443,591  
    $(2,359,912) 
    $(6,049,195) 
    $2,034,484 
  
    Talent network 
     4,140,000  
     (383,972) 
    $-  
     3,756,028 
  
    Brand name 
     3,116,213  
     (1,443,701) 
    $(784,220) 
     888,292 
  
    Software 
     1,830,000  
     (608,589) 
    $(1,221,411) 
     - 
  
    Total intangible assets 
    $19,529,804  
    $(4,796,174) 
    $(8,054,826) 
    $6,678,804 

    As of December 31, 2024 

    Original cost  
    Accumulated amortization  
    Accumulated impairment losses  
    Carrying value 
  
    Customer relationships 
    $12,058,560  
    $(2,056,023) 
    $(2,655,946) 
    $7,346,591 
  
    Talent network 
    $1,100,000  
    $(458,333) 
     -  
     641,667 
  
    Brand name 
     9,540,261  
     (1,478,563) 
     (784,220) 
     7,277,478 
  
    Software 
     1,830,000  
     (608,589) 
     (1,221,411