A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Ion Beam Applications's goodwill for the quarter that ended in Dec. 2025 was $32.0 Mil.
Ion Beam Applications (OTCPK:IOBCF) Goodwill Explanation
Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.
It is calculated by dividing goodwill by total assets.
Ion Beam Applications's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.
Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.
Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.
Ion Beam Applications (IOBCF) has a Goodwill of $32.0 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Ion Beam Applications and its competitors.
Is Ion Beam Applications' Goodwill too high?
Ion Beam Applications' current Goodwill is $32.0 Mil. Overall, Ion Beam Applications has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ion Beam Applications' Goodwill compare to ABT and SYK?
Ion Beam Applications' Goodwill of $32.0 Mil can be compared against companies in the Medical Devices & Instruments industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill for a Medical Devices & Instruments company?
A good Goodwill depends on the Medical Devices & Instruments industry context. However, Goodwill should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on Ion Beam Applications and its competitors. Ion Beam Applications's current Goodwill is $32.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ion Beam Applications stock overvalued right now?
Based on GuruFocus' analysis, Ion Beam Applications (IOBCF) is currently considered Fairly Valued. The stock's GF Value™ is $18.71, compared to a current price of $18.50 — trading 1.1% below its estimated fair value. The current Goodwill is $32.0 Mil. Ion Beam Applications' overall GF Score™ is 82/100 with 10 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For Ion Beam Applications (IOBCF), the current Goodwill is $32.0 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Ion Beam Applications (IOBCF) Overvalued in 2026?
Based on GuruFocus' analysis, Ion Beam Applications stock appears to be undervalued.
The current stock price of $18.50 is trading 1.1% below its estimated GF Value™ of $18.71.
GuruFocus considers Ion Beam Applications to be Fairly Valued.
Key valuation signals for IOBCF:
Goodwill: $32.0 Mil
GF Value™: $18.71 vs. price of $18.50 (1.1% below fair value)
No single metric tells the full story. See the IOBCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ion Beam Applications SA develops and manufactures medical devices and software solutions. The firm operates in three segments: IBA Clinical, including Proton Therapy and Dosimetry; IBA Technologies; and IBA Corporate. Proton therapy and other accelerators contribute to the majority of sales. It offers solutions for precision cancer treatment through the use of proton beams, as well as cyclotrons used for the production of radioisotopes and industrial accelerators for sterilization and ionization. The dosimetry business sells measurement and quality assurance instruments for radiotherapy and medical imaging. The firm operates in three geographical areas: Belgium, the United States, China, Germany, and India.
82GF Score
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