美国

证券和交易委员会

华盛顿特区20549

表格10-K/A

☒ 根据证券交易法1934年13或15(d)条款的年度报告

截至财政年度： 12月31日, 2023

或者

☐根据1934年证券交易法第13或15(d)节的过渡报告

委托文件编号：001-39866001-37527

XCEL BRANDS, INC.

（根据其章程规定的准确名称）

特拉华州		76-0307819
(注册或组织的州或其他管辖区)		（纳税人识别号）


	第11层，550第七大道, 纽约, 纽约 10018
	(主要执行办公室地址)

(347) 727-2474

(发行人电话号码，包括区号)

根据证券法第12(b)条注册的证券：


每个类别的名称	交易标的	注册交易所的名称
普通股，每股面值$0.001	XELB	纳斯达克资本市场

根据本法第12(g)条注册的证券：无

请勾选以指示注册人是否为《证券法》第405条定义的知名成熟发行人。是的 ☐ No ☒

请勾选以指示注册人是否不需要根据《证券法》第13条或第15(d)条提交报告。是的 ☐ No ☒

请在方框中标记，说明注册人是否在过去12个月（或注册人被要求提交此类报告的较短期间）内已提交《1934年证券交易法》第13条或第15(d)条要求提交的所有报告，并且在过去90天内是否一直受到此类提交要求的约束。是 ☒ 否 ☐

请勾选此项表示注册人是否在过去的12个月（或者注册人要求提交此类文件的更短期间）内已经提交了规定于S-t法规第405条（本章第232.405条）的互动式数据文件。是 ☒ 不 ☐

在交易所法案第120亿.2条中，勾选表示报告人为大型加速文件提交人、加速文件提交人、非加速文件提交人、小型报告公司或新成长公司。请参阅“大型加速文件提交者”、“加速文件提交者”、“小型报告公司”和“新兴成长公司”的定义。


大型加速归档者☐		加速归档人☐
非加速文件提交人 ☒		较小的报告公司 ☒
		新兴成长型公司☐

如果是一家新兴增长公司，请通过勾选表明注册人是否选择不使用延长的过渡期以遵守根据《交易法》第13(a)条规定的任何新的或修订的基本报表标准。☐

请通过勾选表明注册人是否已根据《萨班斯-奥克斯利法》第404(b)条（15 U.S.C. 7262(b)）向注册公共会计师事务所提交了一份关于其管理层对财务报告内部控制有效性的评估的报告和证明，该会计师事务所准备或出具了其审计报告。☐

如果证券根据《法案》第12(b)条注册，请通过勾选表明注册人在文件中包含的基本报表是否反映了对以前发布的基本报表的错误更正。☐

请通过勾选表明这些错误更正中是否有需要根据§240.10D-1(b)进行与任何注册人执行官在相关恢复期间获得的激励性补偿的追回分析的重述。☐

请勾选注册人是否为空壳公司（根据《法》第120亿.2条的定义）。　　是☐　　否☒

截至注册人最近完成的第二财政季度最后一个工作日，非关联方持有的有投票权和无投票权的普通股的总市场价值根据普通股最后成交价格或普通股的平均买盘和卖盘价格计算为 $17,934,000 基于2023年6月30日该普通股的收盘价。

截至2024年4月3日，发行人的普通股已发行和流通的股份数为 23,492,117 股份。

引用的文件：无

说明：

这是关于Xcel Brands, Inc.的《年度报告表格10-k修订案号1（此“修订后的10-K”）》，修订了我们截至2023年12月31日的年度报告表格10-k，该报告于2024年4月19日向证券交易委员会提交（原始10-K）。此修订后的10-K被提交以包括附件23.1和99.1

此外，根据1934年修订的证券交易法案（以下简称“交易法案”）第120亿.15号规则，公司的首席执行官和信安金融主管目前日期的认证已作为本修订案号1的附件根据交易法案规则13a-14(a)或15d-14(a)提交。由于本修订案号1未包含任何基本报表，并且未包含或修改有关于S-k法规第307和308项的任何披露，认证的第3、4和5段已被省略。同样，由于本修订案号1未包括基本报表，根据2002年Sarbanes Oxley法案第906节的认证已被省略。

除上述内容外，原始10-K未进行其他修订。此修订后的10-K未反映原始10-K后发生的事件，也未修改或更新其中包含的披露，除了必要反映上述修订的修改外，项15.附件的完整文本将在此修订后的10-K中重复。

此修订后的10-K完全包括前述封面页，本解释说明，第15项.附件，签名页和附件23.1、31.1、31.2和99.1。

第四部分

项目15。 展品及财务报表附表

附件索引


展览数字		描述

3.1		Xcel Brands, Inc.修正和重新生效的公司章程。 ⁽⁷⁾

3.2		Xcel Brands, Inc.第三次修订和修改的公司章程。 ⁽⁸⁾

4.1		第三次修订和重订的股权激励计划及奖励协议形式 ⁽⁹⁾

4.2		2021年股权激励计划 ⁽¹¹⁾

4.3		注册者的证券说明 ⁽¹⁰⁾

4.4		向g-iii服装集团发行的权证 ⁽¹⁵⁾

4.5		2024年3月19日发行的代表权证形式 ⁽¹⁴⁾

9.1		Xcel Brands，Inc.和Im Ready-Made，LLC之间修订后的投票协议，日期为2013年12月24日 ⁽²⁾

9.2		Xcel品牌公司和Judith Ripka Berk之间的投票协议，日期为2014年4月3日 ⁽⁴⁾

9.3		2014年12月22日由Xcel品牌公司和H Company IP, LLC之间的投票协议 ⁽⁵⁾

9.4		2019年2月11日订立的投票协议形式 ⁽¹⁾

10.1		公司与Robert D’Loren于2019年2月27日签订的雇佣协议 ⁽¹⁰⁾

10.2		公司与James Haran于2019年2月27日签订的雇佣协议 ⁽¹⁰⁾

10.3		公司与赛斯·巴勒斯之间于2019年2月27日签订的就业协议 ⁽¹²⁾

10.4		修订并重订第五修正案，自2014年3月14日起生效，至2013年12月24日生效，作为附表10.1的资产购买协议 ⁽³⁾

10.5		2015年7月8日签订的转租协议，由Xcel Brands公司和GBG 美国公司之间签订。 ⁽⁶⁾

10.6		会员利益购买协议 ⁽¹³⁾

10.7		会员权益购买协议的第二修正案 ⁽¹⁵⁾

10.8		购买权益协议的第三修正案 ⁽¹⁵⁾

10.9		H Halston IP，LLC作为借款人，与以色列折扣银行作为贷方，于2023年10月19日签订了《贷款协议》 ⁽¹⁵⁾

Table of Contents

10.10		Subscription Agreement, dated as of March 15, 2024, by and between Robert W. D’Loren and Xcel Brands, Inc. ⁽¹⁴⁾

10.11		Subscription Agreement, dated as of March 15, 2024, by and between Seth Burroughs and Xcel Brands, Inc. ⁽¹⁴⁾

10.12		Subscription Agreement, dated as of March 15, 2024, by and between Mark X. DiSanto Investment Trust and Xcel Brands, Inc. ⁽¹⁴⁾

21.1		Subsidiaries of the Registrant ⁽¹⁵⁾

23.1		Independent Registered Public Accounting Firm’s Consent ⁽¹⁶⁾

31.1		Rule 13a-14(a)/15d-14(a) Certification (CEO) ⁽¹⁶⁾

31.2		Rule 13a-14(a)/15d-14(a) Certification (CFO) ⁽¹⁶⁾

32(i).1		Section 1350 Certification (CEO) ⁽¹⁵⁾

32(i).2		Section 1350 Certification (CFO) ⁽¹⁵⁾

97.1		Clawback Policy ⁽¹⁵⁾

99.1		IM Topco, LLC Financial Statements as of December 31, 2023 and 2022, and for the Year Ended December 31, 2023 and Period from May 11, 2022 (inception) through December 31, 2022 and Independent Auditor’s Report ⁽¹⁶⁾

101.INS		Inline XBRL Instance Document ⁽¹⁵⁾

101.SCH		Inline XBRL Taxonomy Schema ⁽¹⁵⁾

101.CAL		Inline XBRL Taxonomy Calculation Linkbase ⁽¹⁵⁾

101.DEF		Inline XBRL Taxonomy Definition Linkbase ⁽¹⁵⁾

101.LAB		Inline XBRL Taxonomy Label Linkbase ⁽¹⁵⁾

101.PRE		Inline XBRL Taxonomy Presentation Linkbase ⁽¹⁵⁾

104		Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101) ⁽¹⁵⁾

(1)	This Exhibit is incorporated by reference to the appropriate exhibit to the Current Report on Form 8-K, which was filed with the SEC on February 15, 2019.

(2)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on December 24, 2013.

(3)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on March 20, 2014.

(4)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on April 9, 2014.

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(5)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on December 24, 2014.

(6)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on July 14, 2015.

(7)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on October 24, 2017.

(8)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on December 8, 2017.

(9)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Definitive Proxy Statement on Form DEF 14-A, which was filed with the SEC on August 15, 2016.

(10)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Annual Report on Form 10-K for the year ended December 31, 2020, which was filed with the SEC on April 23, 2021.

(11)	This Exhibit is incorporated by reference to the appropriate Exhibit to the revised Definitive Proxy Statement on Form DEF 14-A, which was filed with the SEC on October 20, 2021.

(12)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Annual Report on Form 10-K for the year ended December 31, 2021, which was filed with the SEC on April 15, 2022.

(13)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on June 3, 2022.

(14)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Current Report on Form 8-K, which was filed with the SEC on March 19, 2024.

(15)	This Exhibit is incorporated by reference to the appropriate Exhibit to the Annual Report on Form 10-K for the period year ended December 31, 2023, which was filed with the SEC on April 19, 2024.

(16)	Filed herewith.

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


Date: November 27, 2024		/s/ Robert W. D’Loren
		Robert W. D’Loren, Chairman, President,
		Chief Executive Officer and Director
		(Principal Executive Officer)

Pursuant to the requirements of the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.


Name	Title
/s/ Robert W. D’Loren	Chief Executive Officer and Chairman	November 27, 2024
Robert W. D’Loren	(Principal Executive Officer)

/s/ James F. Haran	Chief Financial Officer	November 27, 2024
James F. Haran	(Principal Financial Officer and Principal Accounting Officer)

/s/ Mark DiSanto	Director	November 27, 2024
Mark DiSanto

/s/ James Fielding	Director	November 27, 2024
James Fielding

/s/ Howard Liebman	Director	November 27, 2024
Howard Liebman

	Director	November 27, 2024
Deborah Weinswig

		页面
第四部分
项目15	展品及财务报表附表	3
	签名	6