v3.26.1
Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets [Abstract]  
Goodwill and Intangible Assets

Note 7 - Goodwill and Intangible Assets

 

Goodwill

 

Goodwill represents the excess of the purchase price over the estimated fair value of identifiable net assets acquired in business combinations.

 

In connection with the XTI Merger in March 2024, the Company recognized goodwill of approximately $12.4 million related to its Inpixon Business (see Note 19).

 

The following table summarizes the changes in the carrying amount of Goodwill for the year ended December 31, 2025 (in thousands):

 

   Inpixon
Business
(Discontinued)
   UAS –
Drone Nerds
(Continuing)
 
Beginning balance - January 1, 2024  $
   $
 
Goodwill recognized in connection with XTI Merger   12,398    
 
Foreign currency translation adjustment   (326)   
 
Ending balance – December 31, 2024   12,072    
 
Goodwill recognized in connection with Drone Nerds acquisition   
    11,544 
Foreign currency translation adjustment   1,132    
 
Impairment   (9,895)   
 
Ending balance – December 31, 2025  $3,309   $11,544 

 

Impairment – Inpixon Business (Discontinued Operations)

 

During 2025, the Company recognized goodwill impairment charges related to the Inpixon Business, which is presented as discontinued operations. These charges are reflected in the goodwill rollforward above. See Note 19 – Discontinued Operations for additional information regarding the impairment and classification of the Inpixon Business. 

 

UAS Reporting Unit (Drone Nerds)

 

Goodwill of approximately $11.5 million was recognized in connection with the Drone Nerds acquisition on November 10, 2025. The goodwill is attributable to expected synergies, expanded distribution capabilities, and growth opportunities in the enterprise drone market.

 

As of December 31, 2025, no impairment indicators were identified for the UAS reporting unit. The Company performs its annual goodwill impairment test during the fourth quarter.

Intangible Assets

 

Intangible assets consist primarily of patents, and trade names and trademarks acquired in the Drone Nerds acquisition. The following table presents intangible assets associated with continuing operations.

 

   December 31, 2025 
   Gross
Amount
   Accumulated
Amortization
   Impairment   Net
Carrying
Amount
   Remaining
Weighted
Average
Useful Life
as of
December 31,
2025
 
Patents  $468   $(207)  $
       —
   $261    8.8 
Trade Names / Trademarks   4,000    (43)   
    3,957    12.9 
Customer Relationships   5,200    (80)   
    5,120    8.9 
Total  $9,668   $(330)  $
   $9,338      

 

   December 31, 2024 
   Gross
Amount
   Accumulated
Amortization
   Impairment   Net
Carrying
Amount
   Remaining
Weighted
Average
Useful
Life as of December 31,
2024
 
Patents  $468   $(184)  $         $284    9.8 
Total  $468   $(184)  $ 
   $284    9.8 

 

Amortization Expense

 

Amortization expense for continuing operations for the years ended December 31, 2025 and 2024 was approximately $0.2 million and $0.03 million, respectively.

 

Future amortization expense related to intangible assets associated with continuing operations is estimated as follows (in thousands):

 

For the Years Ending December 31,  Amount 
2026  $916 
2027   916 
2028   916 
2029   916 
2030 and thereafter   5,674 
Total  $9,338