SOR (Source Capital) Intangible Assets: $0.00 Mil (As of Dec. 2025)

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SOR Source Capital Inc SOR
55 GF Score
Price $45.32
GF Value $62.87
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Source Capital Intangible Assets?

Source Capital SOR -2.09% 55 Intangible Assets is $0.00 Mil as of Dec. 2025. GuruFocus rates SOR with a GF Score™ of 55/100 and a GF Value™ of $62.87 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Source Capital's intangible assets for the quarter that ended in Dec. 2025 was $0.00 Mil.

Source Capital  (NYSE:SOR) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.

Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.

Source Capital Intangible Assets Related Terms

Source Capital Intangible Assets Historical Data

* Premium members only.

The historical data trend for Source Capital's Intangible Assets can be seen below:

* 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.

Source Capital Intangible Assets Chart

Source Capital Annual Data
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Intangible Assets
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Source Capital Semi-Annual Data
Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Intangible Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
SOR
55GF Score
Source Capital Inc SOR
Intangible Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Source Capital Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Frequently Asked Questions Learn more about Intangible Assets →
What does a Intangible Assets of $0.00 Mil mean?
Source Capital (SOR) has a Intangible Assets of $0.00 Mil as of Dec. 2025. Intangible assets include patents, goodwill and trade secrets. View historical data on Source Capital and its competitors.
Is Source Capital's Intangible Assets too high?
Source Capital's current Intangible Assets is $0.00 Mil. Overall, Source Capital has a GF Score™ of 55/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Source Capital's Intangible Assets compare to NAN and FOF?
Source Capital's Intangible Assets of $0.00 Mil can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Intangible Assets for an Asset Management company?
A good Intangible Assets depends on the Asset Management industry context. However, Intangible Assets 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 Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on Source Capital and its competitors. Source Capital's current Intangible Assets is $0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Source Capital stock overvalued right now?
Based on GuruFocus' analysis, Source Capital (SOR) is currently considered Modestly Undervalued. The stock's GF Value™ is $62.87, compared to a current price of $45.32 — trading 27.9% below its estimated fair value. The current Intangible Assets is $0.00 Mil. Source Capital's overall GF Score™ is 55/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For Source Capital (SOR), the current Intangible Assets is $0.00 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 Source Capital (SOR) Overvalued in 2026?

Based on GuruFocus' analysis, Source Capital stock appears to be undervalued. The current stock price of $45.32 is trading 27.9% below its estimated GF Value™ of $62.87. GuruFocus considers Source Capital to be Modestly Undervalued.

Key valuation signals for SOR:

  • Intangible Assets: $0.00 Mil
  • GF Value™: $62.87 vs. price of $45.32 (27.9% below fair value)
  • GF Score™: 55/100 with 2 warning signs

No single metric tells the full story. See the SOR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Source Capital Business Description

Address 235 West Galena Street, Milwaukee, WI, USA, 53212
Source Capital Inc is a diversified, closed-end management investment company. The investment objective of the company is to seek maximum total return for Common shareholders from both capital appreciation and investment income to the extent consistent with the protection of invested capital.
55GF Score

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Intangible Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$45.32
Price
$62.87
GF Value