GOODWILL AND INTANGIBLE ASSETS
Goodwill

For the years ended December 31, 2025 and 2024, the changes in carrying amount of goodwill were as follows:

Carrying Value
20252024
Goodwill, January 1$5,703 $5,749 
Acquisition242 — 
Currency translation(1)(46)
Goodwill, December 31$5,944 $5,703 

On October 1, 2025, the Company applied ASC 350, and performed quantitative assessments to determine whether it was more likely than not that the fair value of its reporting units was less than their carrying values. To estimate the fair value of these reporting units, the Company used both an income approach and a market approach. The income approach required management to make significant estimates and judgments regarding future cash flows that were based on a number of factors including actual operating results, forecasted revenue and expenses, discount rate assumptions, and long-term growth rate assumptions. The market approach required the use of multiples based on financial metrics for both acquisitions and peer group companies. The Company did not recognize any impairment of goodwill related to these acquisitions. At the conclusion of its assessment, the Company determined the fair value of the reporting units exceeded their carrying values. As such, the Company determined that no impairment of goodwill had taken place as of December 31, 2025.

Intangible Assets

For the years ended December 31, 2025 and 2024, the Company’s intangible assets consisted of the following components:

2025
Weighted Average Remaining Amortization Useful Lives
(in years)
Gross Carrying
Amount
Accumulated
Amortization
Net Carrying
Amount
Non-compete agreements2.7$147 $(133)$14 
Trade name5.41,662 (933)729 
Customer lists1.84,017 (3,072)945 
Developed technology
657 (657)— 
$6,483 $(4,795)$1,688 

2024
Weighted Average Remaining Amortization Useful Lives
(in years)
Gross Carrying
Amount
Accumulated
Amortization
Net Carrying
Amount
Non-compete agreements2.9$145 $(116)$29 
Trade name6.11,634 (731)903 
Customer lists2.63,952 (2,399)1,553 
Developed technology
1.0657 (651)
$6,388 $(3,897)$2,491 

Amortization expense for the years ended December 31, 2025 and 2024 was $901 and $1,126, respectively. Intangible assets are amortized on a straight-line basis over their estimated useful lives. No impairment in the value of amortizable
intangible assets was recognized during the years ended December 31, 2025 or 2024.

Estimated future amortization expense for intangible assets for the remainder of the fiscal year ending December 31, 2025, and for each of the next fiscal years are as follows:

2026$680 
2027575 
2028131 
2029110 
2030110 
Thereafter82 
$1,688 

The change in the book value of amortizable intangible assets is as follows:

January 1, 2025
Beginning Balance
AcquisitionAmortizationTranslation
and Other
December 31, 2025
Ending Balance
Non-compete agreements$29 $$(18)$$14 
Trade name903 27 (203)729 
Customer lists1,553 66 (674)— 945 
Developed technology
— (6)— — 
$2,491 $95 $(901)$$1,688 

January 1, 2024
Beginning Balance
AcquisitionAmortizationTranslation
and Other
December 31, 2024
Ending Balance
Non-compete agreements$49 $— $(18)$(2)$29 
Trade name1,123 — (216)(4)903 
Customer lists2,267 — (709)(5)1,553 
Developed technology
189 — (183)— 
$3,628 $— $(1,126)$(11)$2,491 
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Historical Timeline

Fiscal YearFiled
2025Mar 20, 2026Showing above
2024Mar 14, 2025
2022Apr 14, 2023
2020Mar 11, 2021
2016Mar 3, 2017

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.