7. Goodwill and Intangible Assets

The following tables summarize the changes in the carrying amount of goodwill (in thousands):

 

 

Total

 

Balance at February 3, 2024

 

$

15,374

 

Impairment

 

 

 

Effects of foreign currency translation

 

 

(116

)

Balance at February 1, 2025

 

 

15,258

 

Impairment

 

 

 

Effects of foreign currency translation

 

 

261

 

Balance at January 31, 2026

 

$

15,519

 

The company performs annual impairment test over goodwill and intangible assets to determine if fair value exceeds carrying value. The fair value of the reporting unit was determined using a combination of an income-based approach (discounted cash flows) and a market-based approach (guideline transaction method and guideline public company method). The discounted cash flow method involved subjective estimates and assumptions such as projected revenue growth, operating profit, and the discount rate. The guideline transaction method involved actual transactions that have occurred in the company’s industry or related industries to arrive at an indication of value. The guideline public company method involved calculations based on operating data from comparable publicly traded companies.

 

There was no impairment of goodwill for the fiscal years ended January 31, 2026 and February 1, 2025.

The following table summarizes the gross carrying amount, accumulated amortization and the net carrying amount of intangible assets (in thousands):

 

 

January 31, 2026

 

 

February 1, 2025

 

 

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

Intangible Assets, Net

 

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

Intangible Assets, Net

 

Intangible assets (1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trade names and trademarks

 

$

15,513

 

 

$

 

 

$

15,513

 

 

$

13,577

 

 

$

 

 

$

13,577

 

(1) The table above excludes the gross carrying amounts and corresponding accumulated amortization for other intangible assets that were fully amortized as of January 31, 2026 and February 1, 2025.

 

There was no impairment of intangible assets for the fiscal years ended January 31, 2026, February 1, 2025 and February 3, 2024. All amounts in the tables above are denominated in a foreign currency and subject to foreign exchange fluctuation.

We recorded no amortization expense for intangible assets for the years ended January 31, 2026, February 1, 2025 and February 3, 2024. Amortization expense of intangible assets is recorded in selling, general and administrative expense on the consolidated statements of income (loss).

Historical Timeline

Fiscal YearFiled
2026Mar 12, 2026Showing above
2025Mar 13, 2025
2024Mar 14, 2024
2023Mar 20, 2023
2022Mar 14, 2022
2021Mar 15, 2021
2020Mar 16, 2020
2019Mar 18, 2019
2018Mar 19, 2018
2017Mar 13, 2017
2016Mar 14, 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.