NISOURCE INC.
For the period ended Dec 31, 2025. Filed Feb 11, 2026.
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FY2025 · Filed Feb 11, 2026
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. Goodwill
- Goodwill
The following presents our goodwill balance allocated by segment as of December 31, 2025:
| (in millions) | Columbia Operations | NIPSCO Operations | Total |
|---|---|---|---|
| Goodwill | $1,468.1 | $17.8 | $1,485.9 |
For our annual goodwill impairment analysis performed as of May 1, 2025, we performed a qualitative "step 0" assessment and determined that it was more likely than not that the estimated fair value of a reporting unit substantially exceeded its carrying value of our reporting unit. For this test, we assessed various assumptions, events and circumstances that would have affected the estimated fair value of the reporting unit as compared to its baseline May 1, 2024 "step 1" fair value measurement. There have been no impairments recorded during the periods presented.
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