PodcastOne, Inc. Goodwill & Intangibles Disclosure
Note 4 — Goodwill and Intangible Assets
Goodwill
The Company currently has reporting unit. The following table presents the changes in the carrying amount of goodwill for the year ended March 31, 2026 (in thousands):
| Goodwill | ||||
| Balance as of March 31, 2025 | $ | 12,041 | ||
| Acquisitions | - | |||
| Balance as of March 31, 2026 | $ | 12,041 | ||
Finite-Lived Intangible Assets
The Company’s finite-lived intangible assets were as follows as of March 31, 2026 (in thousands):
| Gross | Net | |||||||||||
| Carrying | Accumulated | Carrying | ||||||||||
| Value | Amortization | Value | ||||||||||
| Content creator relationships | $ | 3,229 | $ | 3,045 | $ | 184 | ||||||
| Brand and trade names | 1,010 | 581 | 429 | |||||||||
| Total | $ | 4,239 | $ | 3,626 | $ | 613 | ||||||
The Company’s finite-lived intangible assets were as follows as of March 31, 2025 (in thousands):
| Gross | Net | |||||||||||
| Carrying | Accumulated | Carrying | ||||||||||
| Value | Amortization | Value | ||||||||||
| Content creator relationships | $ | 3,229 | $ | 2,573 | $ | 656 | ||||||
| Brand and trade names | 1,010 | 480 | 530 | |||||||||
| Total | $ | 4,239 | $ | 3,053 | $ | 1,186 | ||||||
The Company’s amortization expense on its finite-lived intangible assets was $0.6 million and $1.1 million for the years ended March 31, 2026 and 2025, respectively.
The Company recorded an impairment charge of and $0.2 million for the year ended March 31, 2026 and 2025, respectively. The impairment for the year ended March 31, 2025 was the result of the winding down of a podcast show acquired by PodcastOne.
The Company expects to record amortization of intangible assets for fiscal years ending March 31, 2026 and future fiscal years as follows (in thousands):
| For Years Ending March 31, | ||||
| 2027 | $ | 346 | ||
| 2028 | 101 | |||
| 2029 | 101 | |||
| 2030 | 65 | |||
| Total | $ | 613 |
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2026 | Jun 29, 2026 | Showing above |
| 2025 | Jul 2, 2025 | |
| 2024 | Jul 1, 2024 | |
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.