Goodwill attributable to the Company’s Investment Banking Advisory segments for the six months ended June 30, 2026 and year ended December 31, 2025 was as follows:






($ in thousands)
Balance as of January 1, 2026	$	274,470
Measurement Period Adjustment	4,527
Foreign Currency Translation and Remeasurement	(1,031)
Balance as of June 30, 2026	$	277,966

Balance as of January 1, 2025	$	59,887
Acquisition	209,622
Foreign Currency Translation and Remeasurement	4,961
Balance as of December 31, 2025	$	274,470

The increase in goodwill for the year ended December 31, 2025 was primarily due to the MarshBerry Acquisition. (see Note 15: Business Combinations) and to purchase accounting adjustments recorded since December 31, 2025.

No goodwill was attributable to the Valuations and Opinions business segment as of June 30, 2026 or December 31, 2025.