Note 5. Goodwill and Other Intangible Assets, net

 

Goodwill and Indefinite-Lived Intangible Asset Summary. The changes in the carrying amount of goodwill and indefinite-lived intangible asset are as follows (in thousands):

 

 

 

Goodwill

 

 

Cars.com
Trade name

 

December 31, 2023

 

$

147,058

 

 

$

390,020

 

Foreign currency translation adjustment

 

 

(3,479

)

 

 

 

Other adjustments

 

 

(300

)

 

 

 

December 31, 2024

 

$

143,279

 

 

$

390,020

 

Additions (1)

 

 

21,980

 

 

 

 

Foreign currency translation adjustment

 

 

1,948

 

 

 

 

December 31, 2025

 

$

167,207

 

 

$

390,020

 

(1)
In connection with the DealerClub Acquisition, the Company recorded goodwill in the amount of $22.0 million. For more information on the DealerClub Acquisition, see Note 3 (Business Combinations).

 

Goodwill and Indefinite-Lived Intangible Asset Impairment Test. The Company performed impairment tests for goodwill and the indefinite-lived intangible asset. The Company performed a qualitative assessment that considers events and circumstances such as macroeconomic conditions, industry and market conditions, cost factors and overall financial performance, as well as company specific facts and circumstances. After performing this assessment, the Company concluded there were no indicators of impairment and therefore, the Company did not perform a quantitative test and did not record an impairment to goodwill or the indefinite-lived intangible asset during any of the three years ending December 31, 2025, 2024 and 2023.

 

Definite Lived Intangible Assets. The Company’s definite-lived intangible assets by major asset class are as follows (in thousands):

 

 

 

December 31, 2025

 

 

December 31, 2024

 

 

 

Weighted Average Remaining Useful Life (years)

 

 

Gross
Carrying
Amount

 

 

Accumulated
Amortization

 

 

Net
Carrying
Amount

 

 

Gross
Carrying
Amount

 

 

Accumulated
Amortization

 

 

Net
Carrying
Amount

 

Customer relationships

 

 

5.1

 

 

$

859,086

 

 

$

(739,817

)

 

$

119,269

 

 

$

857,733

 

 

$

(687,163

)

 

$

170,570

 

Acquired software

 

 

2.2

 

 

 

85,508

 

 

 

(71,917

)

 

 

13,591

 

 

 

82,386

 

 

 

(63,102

)

 

 

19,284

 

Other trade names

 

 

3.1

 

 

 

26,975

 

 

 

(22,773

)

 

 

4,202

 

 

 

26,941

 

 

 

(21,125

)

 

 

5,816

 

Content library

 

 

-

 

 

 

2,100

 

 

 

(2,100

)

 

 

 

 

 

2,100

 

 

 

(2,100

)

 

 

 

Total

 

 

 

 

$

973,669

 

 

$

(836,607

)

 

$

137,062

 

 

$

969,160

 

 

$

(773,490

)

 

$

195,670

 

 

 

As of December 31, 2025, projected annual amortization expense for amortizable intangible assets is as follows (in thousands):

 

2026

 

$

41,534

 

2027

 

 

35,278

 

2028

 

 

29,085

 

2029

 

 

14,335

 

2030

 

 

2,292

 

Thereafter

 

 

14,538

 

Total

 

$

137,062

 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 27, 2025
2023Feb 22, 2024
2022Feb 23, 2023
2021Feb 25, 2022
2020Feb 25, 2021
2019Feb 26, 2020
2018Feb 28, 2019
2017Mar 6, 2018

About Goodwill & Intangibles Disclosures

Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.

Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.