medium · Investment Banking

An analyst is performing a 3-statement walk for a $100 million non-cash goodwill impairment charge.

Assuming a 0% tax shield (non-deductible), what is the impact on the year-end Balance Sheet?

  1. Goodwill decreases by $100 million; Retained Earnings decreases by $100 million
  2. There is no Balance Sheet impact since impairment is a non-recurring item
  3. Cash decreases by $100 million, so total Assets fall by that same amount
  4. Goodwill decreases by $100 million while Cash simultaneously increases by $25 million

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