INTANGIBLE ASSETS AND GOODWILL
The components of Amortizable intangible assets are as follows:
 
 July 31, 2025July 31, 2024
 CostAccumulated
Amortization
CostAccumulated
Amortization
Dealer networks/customer relationships$1,126,554 $696,064 $1,107,396 $610,106 
Trademarks360,291 135,063 353,435 114,272 
Design technology and other intangibles268,148 165,108 259,660 134,980 
Total amortizable intangible assets$1,754,993 $996,235 $1,720,491 $859,358 

Estimated annual amortization expense is as follows:

For the fiscal year ending July 31, 2026$110,334 
For the fiscal year ending July 31, 2027101,466 
For the fiscal year ending July 31, 202892,491 
For the fiscal year ending July 31, 202976,563 
For the fiscal year ending July 31, 203060,951 
For the fiscal year ending July 31, 2031 and thereafter316,953 
$758,758 

The Company completed its annual Goodwill impairment test for fiscal 2025 as of May 31, 2025, and no impairment was identified. There were no impairments of goodwill during fiscal 2024 or 2023.

Changes in the carrying amount of Goodwill by reportable segment as of July 31, 2025 and July 31, 2024 are summarized as follows:

North
American
Towable
North 
American
Motorized
EuropeanOtherTotal
Net balance as of July 31, 2023
$337,883 $65,064 $965,758 $431,717 $1,800,422 
Fiscal year 2024 activity:
Goodwill acquired— — — 3,635 3,635 
Foreign currency translation and other— — (17,084)— (17,084)
Net balance as of July 31, 2024
$337,883 $65,064 $948,674 $435,352 $1,786,973 
Fiscal year 2025 activity:
Foreign currency translation and other— — 54,145 — 54,145 
Net balance as of July 31, 2025
$337,883 $65,064 $1,002,819 $435,352 $1,841,118 
The components of the goodwill balances by reportable segment as of July 31, 2025 and July 31, 2024 are summarized as follows:
 
North
American
Towable
North 
American
Motorized
EuropeanOtherTotal
Goodwill$348,032 $82,316 $1,002,819 $435,352 $1,868,519 
Accumulated impairment charges(10,149)(17,252)— — (27,401)
Net balance as of July 31, 2025
$337,883 $65,064 $1,002,819 $435,352 $1,841,118 
 
North
American
Towable
North 
American
Motorized
EuropeanOtherTotal
Goodwill$348,032 $82,316 $948,674 $435,352 $1,814,374 
Accumulated impairment charges(10,149)(17,252)— — (27,401)
Net balance as of July 31, 2024
$337,883 $65,064 $948,674 $435,352 $1,786,973 

Historical Timeline

Fiscal YearFiled
2025Sep 24, 2025Showing above
2024Sep 24, 2024
2023Sep 25, 2023
2022Sep 28, 2022
2021Sep 28, 2021
2020Sep 28, 2020
2019Sep 30, 2019
2018Sep 20, 2018
2017Sep 27, 2017
2016Sep 26, 2016

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.