Abstract
In recent years, listed companies in China have created significant amounts of goodwill through mergers and acquisitions, which has resulted in a significant number of "mines" of goodwill in the A-share market. This has caused several issues, including a sharp decline in the performance of listed companies and turbulence in the stock market. Owing to the interdisciplinary nature of the medical device sector and the high entry hurdles for mid-to-high-end devices, many businesses opt to enter the market through mergers and acquisitions to increase their market share. Based on this, this paper examines Blue Sail Medical Co., Ltd. case from the perspectives of goodwill generation, subsequent measurement, and reasons for impairment, and proposes several useful countermeasures and recommendations to effectively reduce the negative effects of goodwill impairment in the medical device industry, to serve as a reference for businesses with issues before, during, and after M&A, and to offer more protection and warning to investors in the process.
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