Note 5. Goodwill and Intangible Assets

There was no activity related to goodwill for the years ended December 31, 2025 and 2024. The Company has not recorded any goodwill impairment charges through December 31, 2025.

Intangible assets as of December 31, 2025 and 2024 are as follows (in thousands):

 

December 31, 2025

 

 

Weighted-Average Amortization Period (in years)

 

Gross

 

 

Accumulated Amortization

 

 

Net

 

Customer relationships

14

 

$

25,470

 

 

$

(8,140

)

 

$

17,330

 

Acquired software technology

9

 

 

16,340

 

 

 

(5,622

)

 

 

10,718

 

Patents and intellectual property

3

 

 

2,076

 

 

 

(1,600

)

 

 

476

 

Tradename

9

 

 

2,100

 

 

 

(1,289

)

 

 

811

 

  Total intangible assets, net

 

 

$

45,986

 

 

$

(16,651

)

 

$

29,335

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2024

 

 

 

 

Gross

 

 

Accumulated Amortization

 

 

Net

 

Customer relationships

 

 

$

25,470

 

 

$

(6,307

)

 

$

19,163

 

Acquired software technology

 

 

 

16,340

 

 

 

(3,911

)

 

 

12,429

 

Patents

 

 

 

2,068

 

 

 

(1,411

)

 

 

657

 

Tradename

 

 

 

2,100

 

 

 

(1,167

)

 

 

933

 

  Total intangible assets, net

 

 

$

45,978

 

 

$

(12,796

)

 

$

33,182

 

Intangible assets amortization expense was $3.9 million for each of the years ended December 31, 2025, 2024 and 2023.

The following table presents future intangible asset amortization as of December 31, 2025 (in thousands):

2026

 

 

 

 

 

 

$

3,824

 

2027

 

 

 

 

 

 

 

3,809

 

2028

 

 

 

 

 

 

 

3,741

 

2029

 

 

 

 

 

 

 

3,650

 

2030

 

 

 

 

 

 

 

2,775

 

Thereafter

 

 

 

 

 

 

 

11,536

 

  Total

 

 

 

 

 

 

$

29,335

 

Historical Timeline

Fiscal YearFiled
2025Mar 30, 2026Showing above
2023Apr 1, 2024
2022Mar 14, 2023
2021Mar 29, 2022
2020Mar 29, 2021
2019Mar 13, 2020
2018Mar 4, 2019
2017Mar 28, 2018

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.