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<url><loc>https://stock.noler.com/us/stock/hgbl/goodwill-allocation-adjustment</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/goodwill-and-intangible-asset-impairment</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/goodwill-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/goodwill-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/graph</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/gross-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/impaired-financing-receivable-unpaid-principal-balance</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/impaired-financing-receivable-with-no-related-allowance-recorded-investment</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/impaired-financing-receivable-with-related-allowance-recorded-investment</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/impairment-of-intangible-assets-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/included-in-etf</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/income-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/income-tax-at-federal-statutory-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/income-tax-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/income-taxes-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/income-taxes-paid-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-accounts-payable-and-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-accounts-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-accrued-income-taxes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-deferred-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-deposits-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-income-taxes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-interest-payable-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-inventories</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-leasing-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-notes-receivable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-other-operating-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-other-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-prepaid-deferred-expense-and-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/increase-decrease-in-prepaid-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/incremental-common-shares-attributable-to-call-options-and-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/incremental-common-shares-attributable-to-share-based-payment-arrangements</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/indefinite-lived-intangible-assets-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/indefinitelived-intangible-assets-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/insider-transactions</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/intangible-assets-gross-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/intangible-assets-net-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-expense-on-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-expense-other-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-expense-related-party</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-paid-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/interest-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/inventory</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/inventory-noncurrent-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/inventory-real-estate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/inventory-write-down</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/investing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/investment-owned-at-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/investment-owned-balance-principal-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/investments-in-affiliates-subsidiaries-associates-and-joint-ventures</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/iran-activity-notices-irannotice</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/issuance-of-stock-and-warrants-for-services-or-claims</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/late-filing-notices-nt-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/lessee-operating-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/lessee-operating-lease-liability-undiscounted-excess-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/liabilities-fair-value-adjustment</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/liabilities-fair-value-disclosure-nonrecurring</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/license-and-services-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/license-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/licenses-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/line-of-credit-facility-commitment-fee-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/line-of-credit-facility-maximum-borrowing-capacity</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/line-of-credit-facility-unused-capacity-commitment-fee-percentage</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/loans-and-leases-receivable-gain-loss-on-sales-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/loans-and-leases-receivable-net-reported-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/loans-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/long-term-debt-and-capital-lease-obligations-repayments-of-principal-in-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/long-term-investments-and-receivables-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/market-cap</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/material-contracts</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/minority-interest-decrease-from-distributions-to-noncontrolling-interest-holders</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-cash-from</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-cash-from-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-cash-from-investing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-cash-from-operating-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-change-in-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-income-loss-available-to-common-stockholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-income-loss-available-to-common-stockholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-investment-in-lease-nonaccrual</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/net-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/news</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/noncash-or-part-noncash-acquisition-other-liabilities-assumed</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-and-loans-receivable-gross-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-and-loans-receivable-net-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-and-loans-receivable-net-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-receivable-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-receivable-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-receivable-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/notes-reduction</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/number-of-reportable-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/oci-foreign-currency-transaction-and-translation-adjustment-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/oci-foreign-currency-translation-adjustment-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-costs-and-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-loss-carryforwards</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/operating-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/options-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-cost-of-operating-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-current-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-current-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-indefinite-lived-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-noncash-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-noncash-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-nonoperating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-nonoperating-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-preferred-stock-dividends-and-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-selling-general-and-administrative-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/other-short-term-borrowings</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/outstanding-bonds</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/paid-in-capital-share-based-compensation-stock-options-requisite-service-period-recognition</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/paid-in-capital-stock-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/patents-active</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payment-for-contingent-consideration-liability-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payments-for-proceeds-from-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payments-to-acquire-additional-interest-in-subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payments-to-acquire-businesses-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payments-to-acquire-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payments-to-acquire-lease-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payments-to-acquire-notes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/payments-to-minority-shareholders</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/pb-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/pe-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/pre-tax-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-shares-facts</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-stock-liquidation-preference</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-stock-liquidation-preference-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-stock-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-stock-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-stock-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-stock-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/preferred-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/prepaid-expense-and-other-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/pretax-income-minority-interest-and-income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/previous-etf-holding-it</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/price-fcf-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-collection-of-notes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-divestiture-of-interest-in-consolidated-subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-equity-method-investment-dividends-or-distributions-return-of-capital</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-income-tax-refunds</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-issuance-of-private-placement</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-issuance-of-secured-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-other-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-payments-for-other-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-related-party-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-repayments-of-secured-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-sale-of-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-sale-of-notes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-short-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-stock-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/profit-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/profit-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/provision-for-loan-lease-and-other-losses</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/provision-for-other-credit-losses</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/ps-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/purchase-commitment-remaining-minimum-amount-committed</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/quick-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/related-party-transaction-expenses-from-transactions-with-related-party</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/related-party-transaction-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/related-party-transaction-selling-general-and-administrative-expenses-from-transactions-with-related-party</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/rental-income-nonoperating</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/repayments-of-other-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/repayments-of-related-party-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/repayments-of-short-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/repayments-of-unsecured-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/return-on-tangible-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/revenue-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/revenues</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/roa</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/roe</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/roi</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sale-and-leaseback-transaction-gain-loss-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sale-leaseback-transaction-net-book-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sales-revenue-goods-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sales-revenue-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sales-revenue-services-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sales-revenue-services-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sales-type-lease-lease-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sales-type-lease-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/scorecard</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sec-enforcement-actions</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sec-filings-25-nse</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sec-filings-px14a6g</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sec-filings-s-4</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/secondary-offerings</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/settlement-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/sga-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/shares-issued-price-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/shares-issued-shares-new-issues</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/shares-issued-shares-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/short-sale-volume</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/short-term-bank-loans-and-notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/short-term-borrowings</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/short-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/short-term-non-bank-loans-and-notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/state-and-local-income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-fair-value-assumptions-expected-dividend-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-fair-value-assumptions-expected-volatility-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-fair-value-assumptions-expected-volatility-rate-maximum</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-fair-value-assumptions-expected-volatility-rate-minimum</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-fair-value-assumptions-risk-free-interest-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-fair-value-assumptions-risk-free-interest-rate-maximum</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-fair-value-assumptions-risk-free-interest-rate-minimum</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-number-of-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-options-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-options-forfeitures-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-forfeited-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-forfeitures-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-grants-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-nonvested-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-nonvested-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-vested-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-award-rsu-vested-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-compensation-cash-received-from-exercise-of-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-compensation-tax-benefit-from-exercise-of-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-compensation-tax-benefit-realized-from-exercise-of-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-compensation-unrecognized-cost-share-based-awards-other-than-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-compensation-unrecognized-cost-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-shares-issued-shares-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-shares-issued-shares-restricted-stock-award-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-shares-issued-value-issued-for-services</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-shares-issued-value-restricted-stock-award-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-shares-issued-value-restricted-stock-award-net-of-forfeitures</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-issued-shares-issued-value-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-exercisable-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-exercisable-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-exercisable-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-exercises-in-period-total-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-forfeitures-and-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-forfeitures-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-nonvested-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-nonvested-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-vested-and-expected-to-vest-outstanding-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-vested-in-period-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-options-vested-in-period-fair-value-1</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stock-splits</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/stockholders-equity-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-credit-carryforward-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-cuts-and-jobs-act-incomplete-accounting-change-in-tax-rate-deferred-tax-liability-provisional-income-tax-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-rate-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-rate-reconciliation-nondeductible-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-rate-reconciliation-nondeductible-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-rate-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-rate-reconciliation-other-reconciling-items-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-reconciliation-change-in-enacted-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-reconciliation-nondeductible-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-reconciliation-nondeductible-expense-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-reconciliation-other-reconciling-items</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/tax-withholding-on-stock-awards</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/taxes-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/total-contract-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/treasury-stock-common-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/treasury-stock-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/treasury-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/unrecognized-tax-benefits</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/unsecured-debt-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/unsecured-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/utb-income-tax-penalties-and-interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/valuation-allowance-deferred-tax-asset-change-in-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/hgbl/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
</urlset>
