As of March 31, 2026 and December 31, 2025 the Company had an indefinite-lived acquired intangible asset of $14.2 million related to the Dice trademarks and brand name. Considering the recognition of the Dice brand, its long history, awareness in the talent acquisition and staffing services market, and the intended use, the remaining useful life of the Dice trademarks and brand name was determined to be indefinite. We determine whether the carrying value of recorded indefinite-lived acquired intangible assets is impaired on an annual basis or more frequently if indicators of potential impairment exist. The annual impairment test for the Dice trademarks and brand name is performed on October 1 of each year. The impairment review process compares the fair value of the indefinite-lived acquired intangible assets to its carrying value. If the carrying value exceeds the fair value, an impairment loss is recorded.

The determination of whether or not indefinite-lived acquired intangible assets have become impaired involves a significant level of judgment in the assumptions underlying the approach used to determine the value of the indefinite-lived acquired intangible assets. Fair values are determined using a relief from royalty rate methodology which estimates the value of the

trademarks and brand name based on the amount of royalty income it could generate if it was licensed, in an arm's length transaction, to a third party. We consider factors such as historical performance, anticipated market conditions, operating expense trends and capital expenditure requirements. Changes in our strategy and/or changes in market conditions could significantly impact these judgments and require adjustments to recorded amounts of intangible assets.

The Company performed its annual impairment test on October 1, 2025 and as a result, recorded an impairment charge in the third quarter of 2025 of $9.6 million related to the Dice trademarks and brand name, reducing the carrying value to $14.2 million. No impairment was recorded during the three months ended March 31, 2026 and 2025.

The Company utilized a relief from royalty rate methodology and level 3 inputs to value the Dice trademarks and brand name. The projections utilized in the analysis included lower revenues in the near term due to tariffs, Department of Government Efficiency Workforce Optimization ("DOGE") initiatives, AI, and uncertainty surrounding the U.S. government budget and then increasing revenues at rates approximating industry growth projections, a royalty rate of 4.0% and a discount rate of 21.0%. The Company’s ability to achieve these revenue projections may be impacted by, among other things, uncertainty related to demand for technology professionals, competition in the technology recruiting market, challenges in developing and introducing new products and product enhancements to the market and the Company’s ability to attribute value delivered to customers. If future cash flows that are attributable to the Dice trademarks and brand name are not achieved, the Company could realize a further impairment in a future period.

As discussed in Note 8, the Company recorded a $1.5 million definite lived intangible asset during the third quarter of 2025 related to the AgileATS technology. The intangible asset is being amortized over its estimated remaining useful life of two years. During the three month period ended March 31, 2026, the Company recorded $0.2 million of amortization expense associated with the AgileATS technology. The carrying amount at March 31, 2026 was $1.0 million.

As discussed in Note 8, the Company recorded a $0.1 million definite lived intangible asset during the third quarter of 2025 related to the AgileATS tradename. The intangible asset is being amortized over its estimated remaining useful life of two years. Amortization expense during the three month period ended March 31, 2026 was insignificant. The carrying amount at March 31, 2026 was $0.1 million.

As discussed in Note 8, the Company recorded a $1.6 million definite lived intangible asset during the first quarter of 2026 related to customer relationships acquired in the PSG acquisition. The intangible asset is being amortized over its estimated remaining useful life of eight years. During the three month period ended March 31, 2026, the Company recorded less than $0.1 million of amortization expense associated with the asset. The carrying amount at March 31, 2026 was $1.5 million.

As discussed in Note 8, the Company recorded a $0.4 million definite lived intangible asset during the first quarter of 2026 related to the Point Solutions Group trademark. The intangible asset is being amortized over its estimated remaining useful life of two years. Amortization expense during the three month period ended March 31, 2026 was insignificant. The carrying amount at March 31, 2026 was $0.4 million.


		As of March 31, 2026						As of December 31, 2025
	Useful life	Gross carrying amount		Accumulated amortization		Net carrying amount		Gross carrying amount		Accumulated amortization		Net carrying amount
Indefinite-lived intangible assets
Trademark and brand name	N/A	N/A		N/A		$	14,200	N/A		N/A		$	14,200
Definite-lived intangible assets
Trademarks and brand name	2	$	530	$	(49)	$	481	$	90	$	(19)	$	71
Technology	2	1,510		(503)		1,007		1,510		(314)		1,196
Customer relationships	8	1,560		(16)		1,544		—		—		—
Total definite-lived intangible assets						$	3,032					$	1,267
Total intangible assets						$	17,232					$	15,467