18.
Goodwill and Core Deposit Intangibles, Net

Goodwill and other intangible assets were $18.7 million and $18.8 million as of December 31, 2025 and 2024, respectively.

Amortization expense of the core deposit intangible (“CDI”) was approximately $162,000 for each of the years ended December 31, 2025, 2024, and 2023. The remaining weighted average life is 4 years at December 31, 2025.

Scheduled amortization of CDI at December 31, 2025 are as follows:

(Dollars in thousands)

 

CDI
Amortization

 

2026

 

$

162

 

2027

 

 

162

 

2028

 

 

162

 

2029

 

 

160

 

 

 

$

646

 

Historical Timeline

Fiscal YearFiled
2025Mar 4, 2026Showing above
2024Mar 5, 2025
2023Mar 7, 2024
2022Mar 15, 2023
2021Mar 17, 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.