To which reporting units has goodwill been allocated by Bw Premier Collection?

According to Bw Premier Collection's 2025 Franchise Disclosure Document, goodwill has been allocated to two reporting units: WorldHotels and AutoClerk. Goodwill, in accounting terms, represents the intangible assets of a business, such as brand reputation, customer relationships, and proprietary intellectual property, that contribute to its overall value. This allocation indicates that Bw Premier Collection attributes a portion of its overall goodwill to these specific units.

The document mentions that Bw Premier Collection performed a quantitative impairment analysis for the WorldHotels reporting unit in both 2024 and 2023. The analysis concluded that the fair value of WorldHotels exceeded its carrying value, meaning no impairment was recorded. This suggests that WorldHotels' goodwill was considered healthy and not overvalued during those periods. For the AutoClerk reporting unit, Bw Premier Collection performed a qualitative impairment analysis in 2024 and 2023, concluding that the fair value of the reporting unit is greater than its carrying amount.

For a prospective franchisee, this information provides insight into how Bw Premier Collection manages and assesses the value of its acquired entities. The fact that regular impairment analyses are conducted suggests a commitment to sound financial practices. Understanding which reporting units hold goodwill and how their values are assessed can be useful in evaluating the overall financial health and stability of Bw Premier Collection.