Note 6 — Goodwill

Goodwill of $11.0 million was recorded as a result of the acquisition of an equipment financing agreements portfolio in 2016. At September 30, 2025 and December 31, 2024, the carrying amount of goodwill was $11.0 million.

The Company performed an impairment analysis in the third quarter of 2025 and determined there was no impairment as of September 30, 2025. No triggering event occurred as of, or subsequent to September 30, 2025, that would require a reassessment of goodwill.