HORNBACH Holding AG and Co KGaA (XSWX:HBH) Intangible Assets: CHF84 Mil (As of May. 2026)

HORNBACH Holding AG and Co KGaA  (XSWX:HBH) 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.

HORNBACH Holding AG and Co KGaA Intangible Assets Related Terms

The historical data trend for HORNBACH Holding AG and Co KGaA'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.

HORNBACH Holding AG and Co KGaA Intangible Assets Chart

HORNBACH Holding AG and Co KGaA Annual Data
	Trend	Feb17	Feb18	Feb19	Feb20	Feb21	Feb22	Feb23	Feb24	Feb25	Feb26
Intangible Assets		Get a 7-Day Free Trial					20.98	24.09	52.93	61.75	73.67

HORNBACH Holding AG and Co KGaA Quarterly Data
	Aug21	Nov21	Feb22	May22	Aug22	Nov22	Feb23	May23	Aug23	Nov23	Feb24	May24	Aug24	Nov24	Feb25	May25	Aug25	Nov25	Feb26	May26
Intangible Assets	Get a 7-Day Free Trial															64.37	68.85	71.82	73.67	84.47

HORNBACH Holding AG and Co KGaA 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.

HORNBACH Holding AG and Co KGaA Business Description