9. Goodwill and Intangible Assets

Goodwill was $28,772 as of December 31, 2025 and 2024. There was no impairment of goodwill recorded during the years ended December 31, 2025, 2024, or 2023.

Identifiable intangible assets consisted of the following as of December 31, 2025:

 

 

Original

 

 

Accumulated

 

 

Net Book

 

 

 

Cost

 

 

Amortization

 

 

Value

 

Developed technology

 

$

32,620

 

 

$

(28,724

)

 

 

3,896

 

Customer relationship

 

 

10,690

 

 

 

(5,657

)

 

 

5,033

 

Patent

 

 

7,623

 

 

 

(7,623

)

 

 

 

Independent sales agency network

 

 

4,500

 

 

 

(4,500

)

 

 

 

Trade names and trademarks

 

 

2,080

 

 

 

(1,864

)

 

 

216

 

Non-compete agreements

 

 

1,010

 

 

 

(1,010

)

 

 

 

Total

 

$

58,523

 

 

$

(49,378

)

 

 

9,145

 

 

Identifiable intangible assets consisted of the following as of December 31, 2024:

 

 

Original

 

 

Accumulated

 

 

Net Book

 

 

 

Cost

 

 

Amortization

 

 

Value

 

Developed technology

 

$

32,620

 

 

$

(26,708

)

 

$

5,912

 

Customer relationship

 

 

10,690

 

 

 

(4,588

)

 

 

6,102

 

Patent

 

 

7,623

 

 

 

(7,623

)

 

 

 

Independent sales agency network

 

 

4,500

 

 

 

(4,500

)

 

 

 

Trade names and trademarks

 

 

2,080

 

 

 

(1,733

)

 

 

347

 

Non-compete agreements

 

 

1,010

 

 

 

(903

)

 

 

107

 

Total

 

$

58,523

 

 

$

(46,055

)

 

$

12,468

 

 

Amortization of intangible assets, calculated on a straight-line basis or using an accelerated method, which reflects the pattern in which the economic benefits of the intangible assets are consumed, was $3,323, $3,403 and $4,918 for the years ended December 31, 2025, 2024, and 2023, respectively. The weighted average remaining useful lives for developed technology,

customer relationships, trade names and trademarks are 2.7 years, 4.8 years, and 2.6 years, respectively, as of December 31, 2025. Estimated future annual amortization expense related to these intangible assets is as follows:

2026

 

$

3,043

 

2027

 

 

2,283

 

2028

 

 

1,968

 

2029

 

 

1,094

 

2030

 

 

757

 

Total

 

$

9,145

 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 27, 2025
2023Feb 29, 2024
2022Mar 1, 2023
2021Mar 1, 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.