SILICON LABORATORIES INC.SLAB

SILICON LABORATORIES INC. Goodwill & Intangibles Disclosure

10-KFiled Feb 10, 20261 min read
Other Intangible Assets, Net
The gross carrying amount and accumulated amortization of other intangible assets, net are as follows (in thousands):
Weighted-Average
Amortization
Period
(Years)		January 3, 2026December 28, 2024
Gross
Amount		Accumulated
Amortization		Gross
Amount		Accumulated
Amortization
Developed technology7$161,427 $(138,297)$189,987 $(153,488)
Trademarks0— — 910 (910)
Total intangible assets7$161,427 $(138,297)$190,897 $(154,398)
The following table presents details of intangible asset amortization expense recognized in the Consolidated Statements of Operations (in thousands):
Year Ended
January 3,
2026		December 28,
2024		December 30,
2023
Research and development$13,369 $22,996 $25,298 
Selling, general and administrative— 38 76 
$13,369 $23,034 $25,374 
The estimated aggregate amortization expense for intangible assets subject to amortization for each of the five succeeding fiscal years is as follows (in thousands):
Fiscal Year
2026$9,178 
20279,178 
20284,039 
2029735 
2030— 

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.

Other Available Disclosures

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