Note 6 — Goodwill

 

As of December 31, 2025 and 2024, the Company’s goodwill is as follows:

 

   Year Ended December 31, 
(In thousands)  2025   2024 
Goodwill - beginning of period  $9,713   $
 
Goodwill acquired during period (Note 3)   
    9,713 
Goodwill - end of period  $9,713   $9,713 

Historical Timeline

Fiscal YearFiled
2025Mar 3, 2026Showing above
2023Apr 15, 2024
2022Nov 28, 2023
2021Mar 31, 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.