Fluent, Inc. Goodwill & Intangibles Disclosure
7. Goodwill
Goodwill represents the difference between the purchase price and the estimated fair value of net assets acquired, when accounted for by the acquisition method of accounting. As of December 31, 2025, the total balance of goodwill was $0, had not changed from the balance as of December 31, 2024. As of December 31, 2025 and 2024, the change in the carrying value of goodwill for our operating segments (Note 13, Segment information), are listed below:
| (In thousands) | Fluent | All Other | Total | |||||||||
| Balance at Ended December 31, 2023 | $ | — | $ | 1,261 | $ | 1,261 | ||||||
| Goodwill impairment | — | (1,261 | ) | (1,261 | ) | |||||||
| Balance at December 31, 2024 | — | — | — | |||||||||
| Goodwill impairment | — | — | — | |||||||||
| Balance at December 31, 2025 | $ | — | $ | — | $ | — | ||||||
As of December 31, 2025, net goodwill was comprised of gross goodwill of $168,552 and accumulated impairment of $168,552.
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 31, 2026 | Showing above |
| 2023 | Apr 2, 2024 | |
| 2022 | Mar 15, 2023 | |
| 2021 | Mar 9, 2022 | |
| 2020 | Mar 16, 2021 | |
| 2019 | Mar 13, 2020 | |
| 2018 | Mar 18, 2019 | |
| 2017 | Mar 14, 2018 | |
| 2016 | Mar 14, 2017 | |
| 2015 | Mar 18, 2016 | |
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.