Goodwill and Intangible Assets, Net
Goodwill
The changes in the carrying amounts of goodwill are as follows:
Balance at January 1, 2023
$31,307 
Acquisition of Investor Channel
85 
Sale of Buttonwood Publishing
(354)
Balance at December 31, 2023
31,038 
Acquisition of MPP2,522 
Disposal of MPP and other Legacy Research Brands(3,517)
Balance at December 31, 2024
30,043 
Balance at December 31, 2025
30,043 
As of December 31, 2025, the Company has six reporting units with goodwill. The reporting units to which goodwill is allocated that have negative carrying amounts are as follows:
As of December 31,
20252024
1729 Research$— $14,190 
Alta— 13,005 
Altimetry866 — 
Brownstone Research2,848 2,848 
Chaikin Resources8,412 — 
InvestorPlace4,923 — 
Stansberry Research4,912 — 
TradeSmith8,082 — 
No goodwill impairment charges have been recorded during the years ended December 31, 2025, 2024 and 2023.
Intangible assets, net
Intangible assets, net consisted of the following as of the dates indicated:
December 31, 2025
CostAccumulated AmortizationNet Book ValueWeighted-Average Remaining Useful Life (in years)
Finite-lived intangible assets:
Customer relationships$12,443 $(11,754)$689 1.2
Tradenames3,588 (3,227)361 3.1
Capitalized software development costs6,438 (4,762)1,676 1.7
Finite-lived intangible assets, net22,469 (19,743)2,726 
Indefinite-lived intangible assets:
Internet domain names1,087 — 1,087 
Indefinite-lived intangible assets, net1,087 — 1,087 
Intangible assets, net$23,556 $(19,743)$3,813 
December 31, 2024
CostAccumulated AmortizationNet Book ValueWeighted-Average Remaining Useful Life (in years)
Finite-lived intangible assets:
Customer relationships$12,443 $(11,087)$1,356 2.1
Tradenames3,588 (2,921)667 3.2
Capitalized software development costs5,262 (3,699)1,563 2.8
Finite-lived intangible assets, net21,293 (17,707)3,586 
Indefinite-lived intangible assets:
Internet domain names1,087 — 1,087 
Indefinite-lived intangible assets, net1,087 — 1,087 
Intangible assets, net$22,380 $(17,707)$4,673 
We recorded amortization expense related to finite-lived intangible assets of $2,036, $2,522 and $3,554 for the years ended December 31, 2025, 2024 and 2023, respectively, within depreciation and amortization in the accompanying consolidated statement of operations. These amounts include amortization of capitalized software development costs of $1,061, $1,105 and $737 for the years ended December 31, 2025, 2024 and 2023, respectively.
We recorded additions to capitalized software development costs of $1,176, $542 and $1,712 for the years ended December 31, 2025, 2024 and 2023, respectively.
As of December 31, 2025, the total expected future amortization expense for finite-lived intangible assets is as follows:
2026$1,839 
2027473 
2028359 
202953 
2030
Thereafter
Finite-lived intangible assets, net$2,726 
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Historical Timeline

Fiscal YearFiled
2025Mar 6, 2026Showing above
2024Mar 6, 2025
2023Mar 7, 2024
2022Mar 31, 2023
2021Mar 10, 2022

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.