ClearPoint Neuro, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Goodwill and Intangible Assets

Goodwill and Intangible Assets

3 Months Ended

Mar. 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]


7.	Goodwill and Intangible Assets

Goodwill

A summary of the activity impacting goodwill is presented below (in thousands):


Balance as of December 31, 2025	$	7,472
Measurement period adjustments		—
Balance as of March 31, 2026	$	7,472

Intangible Assets

The acquired intangible assets are amortized using the straight-line method over their estimated useful lives of one to ten years. The following table shows the cost, accumulated amortization, and weighted average remaining life for the acquired intangible assets as of March 31, 2026 (in thousands):


	Weighted average remaining life (in years)	Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Developed Technology	10	$	11,890	$	(396	)	$	11,494
Customer Relationships	6		1,650		(92	)		1,558
Trademark/Trade Name	1		550		(183	)		367
Total intangible assets	9	$	14,090	$	(671	)	$	13,419

The table below sets forth amortization expense (in thousands):


		Three Months Ended March 31,
Intangible asset	Location	2026		2025
Developed Technology	Cost of revenue	$	297	$	-
Customer Relationships	Sales and marketing expenses		69		-
Trademark/Trade Name	Sales and marketing expenses		138		-
Total amortization expense		$	504	$	-

The estimated future annual amortization of finite-lived intangible assets is shown in the following table. Actual amortization expense to be reported in future periods could differ from these estimates as a result of acquisitions, divestitures, and asset impairments, among other factors.


Year:	Amortization (in thousands)
Remainder of 2026	$	1,465
2027		1,464
2028		1,464
2029		1,464
2030		1,464
Thereafter		6,098
Total	$	13,419