Note 7 - Goodwill

6 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 7 GOODWILL

The following table summarizes the goodwill activity for the six months ended June 30, 2023:

(in thousands)	Extended Warranty		Kingsway Search Xcelerator			Corporate		Total
Balance, December 31, 2022	$	31,153	$	13,613		$	732	$	45,498
Measurement period adjustment		—		(10	)		—		(10	)
Balance, June 30, 2023	$	31,153	$	13,603		$	732	$	45,488

As further discussed in Note 5, "Acquisitions, Disposal and Discontinued Operations," during the first quarter of 2023 the Company settled the working capital true-up, related to the acquisition of CSuite, that decreased goodwill by less than $0.1 million.

Goodwill is assessed for impairment annually as of November 30, or more frequently if events or circumstances indicate that the carrying value may not be recoverable. Although the Company believes its estimates of fair value are reasonable, actual financial results could differ from those estimates due to the inherent uncertainty involved in making such estimates. Changes in assumptions concerning future financial results or other underlying assumptions could have a significant impact on either the fair value of the reporting units, the amount of the goodwill impairment charge, or both.  No impairment charges were recorded during the three and six months ended June 30, 2023 and June 30, 2022.